80. A mold for toys was provided free of charge to a French manufacturer by the U.S. importer. The original cost of the mold was $180,000 but 2/3 of the useful life of the mold had been used by the U.S. importer prior to sending it to France. The U.S. Importer paid the freight cost of $1,600. When calculating transaction value, what is the total value of the assist for the mold? (2024 October No.80 – Valuation, Appraisement and Duty Assessment)
A) $0.00
B) $61,600.00
C) $180,000.00
D) $181,600.00
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: B
Citation: 19 CFR 152.103(d)(2)
[/bg_collapse]