What is the TRANSACTION VALUE of a shipment invoiced at $100,000 if the terms of sale are Delivered Duty Paid (DDP), the Ocean Freight paid is $6,000, the insurance paid is $850, the Duty Rate is 6.5%, and a Harbor Maintenance Fee and Merchandise Processing Fee are paid at .125% and .21% respectively?
A. 93600
B. 87191
C. 86765
D. 100000
E. 87465
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The Answer is: B
Citation: HTS General Statistical Note 1(a)(xiii) & (xiv); 19 CFR 152.103(a) and 152.102(f);
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