2001 October No. 40


When using statutory provision 9802.00.8066 HTSUS, the General Rate of Duty will be which ONE of the following?

A) Unconditionally Free.

B) The duty rate assessed on the full value of the imported article derived from CH 1-97.

C) The duty rate assessed on the full value of the imported article, less the cost of the United States components at the time of last purchase.

D) 10 percent of the full value of the imported article.

E) An average of the duty rates for all components used in the assembly process.

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The Answer is: C

Citation: (HTSUS 9802.00.8066)

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