Your client, Quick Buck Sales (Quick Buck), is an importer of various machines classified in Chapter 84, HTSUSA. As part of an import transaction that occurred approximately three months ago, Quick Buck failed to ensure that the Customs invoice included a statement pertaining to the use of the type of machine that was entered. As a result of Quick Buck’s response to a CF 28 Request for Information, Customs identified that the machine was misclassified and entered at an incorrect low tariff rate. As part of Customs’ tariff rate advance at liquidation, Customs issued a Notice of Informed Compliance to Quick Buck directing it to ensure, in accordance with 19 CFR 141.89, that future importations include a statement as to the use or method of operation of the machine(s). Two months later, you file a new entry for Quick Buck for a machine correctly classified in Chapter 84. Customs reviews the entry and determines that due to negligence, Quick Buck has once again failed to include the required statement. Customs also determines the instant machine, valued at $150,000, has been entered at an incorrect tariff rate. The result is a potential loss of revenue to the Government of $4,650. Based on the facts above, which ONE of the following is the maximum amount Customs will propose on a Notice of Proposed Monetary Penalty to Quick Buck Sales?
A) The domestic value of the merchandise
B) 9300
C) 18600
D) 30000
E) 60000
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The Answer is: B
Citation: 19 CFR 171, App B, (B) & (C)(1) & (F)(2)(c)(i)
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