What is the duty and Merchandise Processing Fee (MPF) that should be assessed in the following scenario? An importer sends a high definition projector to Japan for repairs and alterations under warranty. Upon re-importation to the United States, the importer correctly classifies the high definition projector under HTSUS 9802.00.4040 and 8528.49.6000. They declare a 9802 value of $5,000 and an 8528 value of $50,000. There are no other goods in this air shipment.
A. $1,950 in duty and $6.30 in MPF
B. $195.00 in duty and no MPF owed
C. No duty or MPF owed
D. No duty owed; MPF will be $25.00
E. No duty owed; MPF will be $6.30
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The Answer is: B
Citation: HTS 8528.49.6000 and Chapter 98, Subchapter II, U.S. Note 3, 19 CFR
24.23(c)(1)
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