Alan’s Cooking Supplies placed an order for 100 cases of cookware for the upcoming Christmas season to a manufacturer in China. Its order of 100 cases of cookware arrived July 1, 2002 in Portland, OR. However, Alan’s Cooking Supplies was not prepared to distribute the cookware at that time, so its broker placed the 100 cases of cookware in a bonded warehouse on July 1, 2002. On October 1, 2002, Alan’s Cooking Supplies was prepared to distribute the 100 cases of cookware. Accordingly, on that day, its broker withdrew 90 cases for consumption in Portland and withdrew and sent the remaining 10 cases on an Immediate Transportation entry to Tacoma, WA. The 10 cases arrived in Tacoma by the bonded carrier, Tommy’s Trucking Co. on October 3, 2002. It is now October 24, 2002 and the 10 cases of cookware are still sitting on the docks, unclaimed. Which ONE of the following scenarios is permitted for the unclaimed cookware?
A) Tommy’s Trucking Co. sends the unclaimed cookware to a General Order (GO) warehouse. The cookware is not sold or disposed of as unclaimed until expiration of the original warehouse period, July 1st, 2007. During this period of time, it remains in the GO warehouse under bond.
B) Tommy’s Trucking Co. sends the unclaimed cookware to a GO warehouse. On January 2, 2003, six months after importation, the cookware is sold and a consumption entry is filed.
C) Tommy’s Trucking Co. sends the unclaimed cookware to a GO warehouse. On November 5, 2002, within the first six months after importation, the cookware is sold and transported on an Immediate Transportation entry to Kansas City, where a consumption entry will be filled.
D) Tommy’s Trucking Co. sends the unclaimed cookware to a GO warehouse. After 90 days, the cookware is sent back to Portland to be re-applied to the original warehouse entry.
E) Since it was withdrawn from a bonded warehouse under Customs supervision, Alan’s Cooking Supplies can distribute the unclaimed cookware for consumption.
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The Answer is: A
Citation: 19 CFR 144.41(g)
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