Sandra Smith imported a shipment of non-alloy steel threaded rods under 7318.15.5056 / Free from China. The invoice amount for the merchandise was $7,564.49. The invoice amount reflects the actual price paid. The shipment arrived by air. The shipment is subject to additional duties of 25% under classification 9903.88.03. The shipment was entered on an 03 anti-dumping duty (ADD) entry and is subject to the Merchandise Processing Fee (MPF). The minimum and maximum for the MPF on the date of entry are $27.75 and $538.40, respectively. The MPF rate is 0.3464%. The ADD deposit rate is 48.91%. What is the total amount of duties, taxes, and fees that should be entered on the CBP Form 7501 Entry Summary?(2022 October No.12 – Antidumping/Countervailing Duties (AD/CVD))
A) 5616.75
B) 5617.12
C) 5618
D) 5618.3
E) 5618.66
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The Answer is: D
Citation: HTSUS, Chapter 73, 19 CFR 152.103,
and 19 CFR 24.23
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