71 What VALUE(S) and CLASSIFICATION(S) apply to an electron microscope with a documented U.S. value of $100,000 that was exported to Taiwan for a $2000 repair and then reimported into the U.S.?
A. $2000 under 9802.00.5060
B. $2000 under 9012.10.0000
C. $100,000 under 9012.10.0000 and $2000 under 9802.00.5060
D. $100,000 under 9802.00.5060 and $2000 under 9012.10.0000
E. $102,000 under 9802.00.5060 and $2000 under 9012.10.0000
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: D
Citation: HTS Ch. 98, Subchapter II, U.S. Note 3
[/bg_collapse]