70. A U.S . hardware company imports hammers from a manufacturer in Argentina. The U .S. company purchases and sends the designs and materials set forth below to the Argentinian manufacturer free of charge to aid in the production process. The cost of which of the following should not be added to the price actually paid or payable as an assist?(2024 April No.70 Valuation, Appraisement and Duty Assessment)
A) Brazilian wood used for the handle
B) A German origin hammer head mold
C) A hammer design schematic by a U.S. engineering firm
D) A Taiwanese lathe machine
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The Answer is: C
Citation: 19 CFR 152.102(a)(1)(iv)
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