What is the duty that will be assessed on a single unit of imported battery-operated cube countdown timers under the following circumstances? The cube is a countdown timer and vibrates at the end of the countdown. These units were originally entered at $5.00 per unit transaction value under subheading 9106.90.6500 of the Harmonized Tariff Schedule of the U.S. with a total entered value for the 10,000 units of $50,000.00 and duty paid of $2,650.00. Batteries are not included, and the timer contains zero jewels. The importer proved by clear and convincing evidence to the Center director that the units were defective at the time of importation because the digital timer was non- functional and that the value of the cube decreased by 65 percent (65%).
A) 0.09
B) 0.15
C) 0.19
D)0.265
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The Answer is: C
Citation: 19 CFR 158.12 and HTSUS 9106.90.6500
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