2012 April No.79 – VALUATION


If furnished free of charge by the buyer to the seller, which of the following items would NOT be considered an assist?

A. Transportation cost to deliver molds to the foreign shipper.

B. Materials incorporated in the imported merchandise.

C. Designs from a U.S. engineering company.

D. Tools necessary for production of the imported merchandise.

E. Molds produced by a U.S. manufacturer.

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The Answer is: C

Citation: 19 CFR 152.103(d)(1) & (2)

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