Orange juice in bulk containers is imported into the United States from Morocco. The orange juice is produced as follows: Oranges classified under heading 0805 are imported from Spain into Morocco. Purified water from France is imported into Morocco. Calcium citrate, a preservative, is manufactured in Morocco. The juice from the oranges (25% by volume and 70% by value), water (74.75% by volume and 29.5% by value), and calcium citrate (0.25% by volume and 0.5% by value) are combined in Morocco and repackaged in bulk containers prior to being exported to the United States. Upon importation, the orange juice will be classified under subheading 2009.12.2500. Which of the following correctly states the originating country, special program indicator, and rate of duty for the described orange juice? (2025 October No.76 – Valuation, Appraisement and Duty Assessment)
A) Morocco; MA; Free
B) Morocco; None; 4.5₵ per liter
C) Spain; None; 4.5₵ per liter
D) France; E; Free
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: C
Citation: 2009.12.4500 HTSUS; 19 CFR 10.770(c); 19 CFR 10.195(a)(2)(i)(D); 19
CFR 10.195(a)(2)(i)(E); 19 CFR 10.195(a)(2)(i)(F); 19 CFR 134.1(b);
GN 27(h)/20.5
[/bg_collapse]