Which of the following is the transaction value of a shipment of lithium-ion batteries with the following details? 1. Invoice value of $100,000 2. Terms of sale CIF duty paid, merchandise processing fee (MPF) included 3. Air freight of $3,000 and insurance of $100 included in the invoice value of 100000 4. The actual duty rate is 3.4% 5. The actual MPF rate is 0.3464%
A. 93270
B. 93401
C. 93605
D. 96254
E. 96900
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The Answer is: B
Citation: 19 CFR 152
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