Angels Accessories imports barrettes and sells them to retail stores in the United States. Angels Accessories pays Sunshine Manufacturing Company (an unrelated company) in China $5,000 to produce 10,000 barrettes. Angels Accessories also: (1) Pays an additional $500 to Sunshine Manufacturing Company for a mold to be used in the production of the imported shipments of barrettes. The mold will be used in the production of this shipment only. (2) Provides Sunshine Manufacturing Company with Angels Accessories own U.S. produced detailed sketches of design specifications for the barrettes, free of charge, although it costs Angels Accessories $100 to produce them. (3) Provides Sunshine Manufacturing Company with certain metal fasteners, which Angels Accessories acquires from an unrelated company in Thailand, for $300, to be incorporated in the imported barrettes. Which one of the following is the correct appraised value for the imported barrettes?
A. 5000
B. 5500
C. 5800
D. 5900
E. 6000
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The Answer is: C
Citation: 19 CFR 152.103
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