2009 October No.65 – VALUATION


65 What is the Merchandise Processing Fee for a shipment of vacuum cleaners made in China and dutiable at 10% if the terms of sale are: $250,000 CIF, Delivered, Duty Paid, MPF Paid, Tucson; and the price includes: $3,000 Ocean Freight; $1,000 Insurance; $500 Rail Freight from Los Angeles to Tucson; $500 Fee for Customs Broker; and $1,500 CBP Duties and Fees?

A. 25

B. 463.98

C. 466.84

D. 485

E. 525

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The Answer is: C

Citation: 19 CFR 152.102(f), 152.103, and 24.23(b)

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