Which is ALWAYS correct when dealing with an assist?
A) Includes all materials, tools, dies, engineering and design work, and similar items when supplied directly and free of charge to the producer of the imported merchandise.
B) The merchandise must be appraised under Computed Value, Section 402(e).
C) The assist must be apportioned over the life of the contract.
D) The value of the assist is the cost of acquisition, (if it was purchased), plus the cost of transportation to get it to the place of production of the imported merchandise.
E) Assists which are leased are valued at the cost of producing a similar product.
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The Answer is: D
Citation: 19 CFR 152.103(d), CFR152.103(e) CFR152.102(a) Definitions
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