70 A U.S. importer contracts the services of a foreign manufacturer to manufacture 300 aluminum windows at $40 per window. The importer sends $500 worth of tools to the manufacturer though an air carrier. The carrier charges the U.S. importer $300. The U.S. importer receives the windows that are invoiced at $12,000 dollars. The importer will pay $300 to the air carrier, but they are not going to receive the $300. What is the Transaction Value?
A. $12,800
B. $12,200
C. $12,000
D. $11,800
E. $11,200
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The Answer is: A
Citation: 19CFR 152.103(b)
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