Bebe Mattresses (Bebe), an Italian importer and manufacturer in Italy of toddler bed and baby crib cotton mattresses (mattresses), imported 140 toddler bed mattresses from WeSew, a manufacturer, in China with a value of $2,000.00 US. Bebe repackaged the toddler bed mattresses into individual plastic bags imprinted with Bebe’s logo. Bebe shipped the 140 toddler bed mattresses and 80 baby crib mattresses manufactured by Bebe in Italy to Upscale Baby Furniture, a buyer in the United States. Bebe invoiced Upscale $4,200.00 for the 140 toddler bed mattresses and $1,700.00 for the 80 baby crib mattresses. Which of the formulas below yields the estimated anti-dumping / countervailing duty (AD/CVD) deposit due for the following merchandise? The “all other companies” AD/CVD rates apply. The rate is ad valorem. The possible cases, countries, and rates are: • A-475-845-000; Italy; 257.06% • A-570-092-000; China; 1731.75% • C-570-128-000; China; 97.78% In the formulas below, the “x” stands for “multiplied by.” (2025 October No.80 – Valuation, Appraisement and Duty Assessment)
A) ($1,700.00 x 2.5706) + ($4,200.00 x 2.5706)
B) ($1,700.00 x 257.06) + ($2,000.00 x 1731.75) + ($2,000.00 x 97.78)
C) ($1,700.00 x 2.5706) + ($4,200.00 x 17.3175) + ($4,200.00 x .9778)
D) ($1,700.00 x 257.06) + ($4,200.00 x 1731.75) + ($4,200.00 x 97.78)
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The Answer is: C
Citation: 19 CFR 159.41; 19 CFR 159.47
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