71 An importer purchases a certain machine that requires a special assembly in the United States. The Invoice price is U.S. $12,050 CIF and includes the following separately itemized charges: Machine 10000 Preliminary testing in Japan 200 Inland freight in Japan 200 Ocean freight 800 Insurance 50 Assembly in U.S. 800 There are separate bills of lading for the inland and ocean freight. Considering the assembly charge as a reasonable charge, what is the Transaction Value of this merchandise?
A. $10,000
B. $10,400
C. $10,800
D. $11,200
E. $12,050
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The Answer is: B
Citation: 19 CFR152.1 to 152.108
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