8 How much DUTY is owed on the following shipment? The tariff rate quota for evaporated milk classified under HTS 0402.91.1000 produced in Denmark filled on opening day. All shipments entered after opening day must be entered under HTS 0402.91.7000 (over quota rate). An importer has a shipment of 12,500 kgs. of evaporated milk valued at $5,000 and wants to enter at the over quota rate during the effective period of safeguards.
A. 275
B. 1300
C. 3912.5
D. 4437.5
E. 5212.5
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The Answer is: D
Citation: Footnote to HTS 0402.91.7000; HTS Ch. 99, Subchapter IV, U.S. Notes 1 and 2
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