2011 April No.78 – VALUATION


What is the transaction value of commercial samples invoiced as $5,000 worth of leather wallets, ex-works (outside of factory door), with actual foreign inland freight charges of $200?

A. $0

B. 200

C. 4800

D. $5,000

E. 5200

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The Answer is: D

Citation: 19 CFR 152

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