Which of the following costs should NOT be added to the price actually paid or payable to determine the transaction value for an entry of plush toys of a popular cartoon character?
A. The cost of several high-speed sewing machines provided free of charge by the U.S. buyer/importer to the foreign manufacturer/exporter to sew the plush toys
B. The sewing pattern designed in Canada, which is provided free of charge by the U.S. buyer to the foreign manufacturer
C. The shipping costs paid by the U.S. buyer to import the plush toys
D. The packing costs paid by the U.S. buyer
E. The royalty fees related to the plush toys which the U.S. buyer is required to pay as a condition of the sale
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The Answer is: C
Citation: 19 CFR 152.103(b)
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