An importation of consigned merchandise is under appraisement using deductive value, Section 402(d). Nearly all of the imported merchandise is promptly sold. A ledger of sales from the U.S. importer to unrelated customers in the United States during the first 90 days after the date of importation reads as follows: Which ONE of the unit prices listed directly above must be used as the value of the
A) 90
B) 95
C) 100
D) 105
E) 110
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The Answer is: A
Citation: 19 CFR 152.105(a); 152.105(c)(1)
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