Which of the following examples of substituted merchandise is eligible for unused merchandise drawback pursuant to 19 USC 1313(j)(2)? (2025 October No.63 – Entry / Entry Summary)
A) Amaretto black tea, not fermented, classified under subheading 0902.10.9015, HTSUS; substituted for imported Earl Grey tea, not fermented, classified under subheading 0902.10.9015, HTSUS.
B) Raw, shelled peanuts, classified under subheading 1202.41.8040, HTSUS; substituted for imported raw, shelled peanuts, classified under subheading 1202.41.8040, HTSUS.
C) Chocolate and other food preparations containing cocoa classified under subheading 1806.20.2028, HTSUS; substituted for imported chocolate and other food preparations containing cocoa, classified under subheading 1806.20.2038, HTSUS.
D) Wine of fresh grapes, including fortified wine, classified under subheading 2204.21.8030, HTSUS; substituted for imported wine of fresh grapes, including fortified wine, classified under 2204.21.8060, HTSUS.
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The Answer is: A
Citation: 19 CFR 190.2; 19 CFR 190.32(d)
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