Easy Roll, Inc. imported and paid duty on needle roller bearings from Japan on January 6, 1998. On February 18, 1998, Easy Roll, Inc. sold and exported the needle roller bearings to Anti-Friction Unlimited in Canada. On February 23, 1998, Easy Roll, Inc. filed a drawback claim on the original entry that brought the needle roller bearings from Japan. On October 30, 1999, Anti-Friction Unlimited returned the shipment of needle roller bearings to Easy Roll, Inc. because they did not meet the necessary specifications. Anti-Friction Unlimited returned the bearings without advancing them in value. Easy Roll, Inc. will be the importer of record for shipment of returned needle roller bearings. Which ONE of the following is the correct classification(s) for the return of the needle roller bearings?
A) 9801.00.1045/8482.40.0000
B) 9801.00.2500/8482.40.0000
C) 9801.00.2600/8482.40.0000
D) 8482.40.0000
E) 9801.00.1097/8482.40.0000
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The Answer is: D
Citation: HTS Chapter 98, Subchapter 1, U.S. Note 1(a); 9801.00.2500
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