2012 October No.77 – Valuation


Wafer manufacturing equipment is sent to China for repair under warranty and returned. The value of the equipment prior to repair is $18,000. The value of the repairs is $2,000. The equipment is properly classified under 8486.10.0000 and 9802.00.4040 is properly claimed. What is the merchandise processing fee due?

A. $0.00

B. 6.93

C. 25

D. $62.35

E. 69.28

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The Answer is: A

Citation: 19 CFR 24.23(c)(1)(i) and HTS Chapter 98

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