2002 April No. 39


Humphries Construction Co. purchased a used bulldozer at an extremely reasonable price from a foreign supplier. The foreign supplier advised Humphries Construction Co. that the bulldozer was manufactured in the United States. The foreign supplier is owned by Oil USA Inc. Oil USA Inc. manufactures the bulldozer in the U.S. using some foreign parts. Upon exportation out of the U.S., Oil USA Inc. claims manufacturing drawback on the foreign duty paid parts. Which ONE of the following is the correct classification that Humphries Construction Co. must use upon importation of the machine?

A) 9801.00.1037

B) 9801.00.1043

C) 9801.00.8000

D) 9801.00.2600

E) 8429.19.0090

[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: HTS Chapter 98 Subchapter 1 US Note 1(a)

[/bg_collapse]



Subscribe
Notify of