53. Based on the information below, what is the claimed amount for the merchandise processing fee (MPF) on an Unused Direct Identification 1313(j)(1) drawback claim? • Imported merchandise: 500 bikes ($200 per unit) 100000 500 spare parts ($175 per unit) 87500 Invoice value $187,500 Less Non-Dutiable Charges (NDC) -$2,500 Total Entered Value $185,000 Total MPF paid $485.00 MPF rate .3464% • Exported merchandise for drawback purposes: 200 bikes
A. $103.47
B. $102.43
C. $138.56
D. $137.17
E. $480.15
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: B
Citation: 19 CFR 191.51(b)(2)
[/bg_collapse]