60 A farm truck with grain box on it is being imported. A company in North Dakota shipped the truck cab and chassis manufactured in Japan, classified 8704.32.0010, to Canada to have the grain box mounted on it. The value of the truck when it entered Canada was $100,000. The cost of mounting the grain box onto the truck was $8,000. To pay the lowest amount of duty, which statement is CORRECT?
A. Truck would be classified CA8704.32.0010 using the special rate of duty column for $108,000.
B. Truck would be classified 9802.00.5060 with duty rate Free for $100,000 and 8704.32.0010 with general rate of duty for $8,000.
C. Truck would be classified 8704.32.0010 using the general rate of duty for 108000
D. Truck would be classified 9802.00.5060 with duty rate Free for $108,000.
E. Truck would be classified 9802.00.5060 with duty rate Free for $100,000 and CA8704.32.0010 using the special rate of duty column for $8,000.
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