Daisy’s Dairy Delights wishes to import ice cream. They are a new importer with a limited importing history and the low rate quota for ice cream is closed. They are importing samples, in shipments exceeding 5 kilograms, to determine which flavors they will carry in their line and request you classify it under 2105.00.0500 which references GN 15. They do not have any written approvals or licenses from the Department of Agriculture. The product is of a type subject to tariff-rate quota and is subject to the provisions of Subchapter IV of Chapter 99. Which of the following is NOT a reason this classification can be used?
A) They are not importing such products for the account of any agency of the U.S. Government.
B) The products are not being imported for personal use.
C) Such products, which will not enter the commerce of the United States, are imported as samples for taking orders; for exhibition, display or sampling at a trade fair; for research; for use by embassies of foreign governments; or for testing of equipment, provided that written approval from the Secretary of Agriculture or his/her designated representative of the United States Department of Agriculture (USDA) is presented at the time of entry.
D) The shipment of the product exceeds 5 kilograms.
E) This tariff number can only be used when the low rate quota is open but the importer has not been importing long enough to obtain a dairy license from USDA.
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The Answer is: E
Citation: GN 15 of the tariff schedule
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