2005 October No.62 – VALUE


Based on the following information, determine the TRANSACTION VALUE of a shipment of 5,000 imported LCD computer monitors.  The computer monitors have a per-unit contract price of $50 FOB.  The importer gave the manufacturer, free of charge, design work undertaken in the U.S. and 5,000 U.S.-originating LCD modules to be incorporated in the production of the computer monitors. The costs associated with the design work and the LCD modules is as follows:

A. 640350

B. 635000

C. 630250

D. 625000

E. 250000

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The Answer is: C

Citation: 19 CFR 152.102(a)(1)(i); 19 CFR 152.103(d)(1); 152.103(d)(1); 152.102(a)(1)(iv); 152.103(d)(2)

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