2013 October No.50 – Valuation


An antique upholstered oak chair, valued at $15,000, manufactured in Germany was entered under 9706.00.0040 by an importer/retailer. Upon review, import documentation revealed that the chair was made in 1915. What is the duty owed to CBP?

A. 0

B. 99

C. 990

D. 3750

E. 6000

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The Answer is: C

Citation: HTSUS Chapter 97, U.S. Note 2

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