Your client, Top Notch Sales Inc., of Portland, Maine, has imported a shipment of mechanical toys from Svenson Company of Oslo, Norway. These toys are produced and sold only by Svenson from its Norwegian plant. For various reasons, the imported merchandise cannot be appraised under the transaction value, transaction value of identical or similar merchandise, deductive value, or computed value methods. Which ONE of the following values can legally be used to arrive at an appraised value for the instant shipment?
A) The current wholesale selling price in the United States of identical toys manufactured in Fairbanks, Alaska.
B) The ex-factory selling price of similar toys from Svenson to a distributor in nearby New Brunswick, Canada.
C) The invoiced value to Top Notch, plus a 20% adjustment to ensure that sufficient duty is paid.
D) The price at which Svenson’s mechanical toys have been selling for in Norway within the past 30 days.
E) The deductive value of similar toys produced by an unrelated manufacturer in Bergen, Norway, imported into the United States and resold 120 days after the Top Notch importation.
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The Answer is: E
Citation: 19 CFR 152.107(c)
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