A shipment of fresh cheddar cheese, classified under HTS 0406.10.2400, arrives in Los Angeles on December 28, 2010. An immediate transportation entry was accepted at Los Angeles on December 29, 2010. The merchandise arrives at Dallas/Ft. Worth on December 31, 2010. The entry is filed in Dallas/Ft. Worth, without entry summary, on December 31, 2010, and no entry date is requested on the submitted entry documentation. Customs and Border Protection authorized the release of the merchandise on January 3, 2011. The entry summary is submitted in proper form, with duties attached, on January 10, 2011. What is the date of entry?
A. December 28, 2010
B. December 29, 2010
C. December 31, 2010
D. January 3, 2011
E. January 10, 2011
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The Answer is: E
Citation: 19 CFR 132.1, 141.68(d), Chptr. 4, Additional U.S. Note 18
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