What is the proper amount of drawback per unit due to a U.S. producer who imports material from Japan, pays $2 per unit in duty, deposits $1 in anti- dumping duties per unit, and then uses the material as a component in the manufacture of a NAFTA-originating product he exports to Canada? (Note: The product is entered in Canada at a FREE rate of duty.)
A. 0
B. 1
C. 2
D. 3
E. $2 plus the portion of the Merchandise Processing Fee apportioned to the material
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The Answer is: A
Citation: 19 CFR 181.42; 181.44
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