When a resident of France temporarily imports articles under subheading 9813.00.50, HTSUS, and formal entry is made, the importer of record shall be required to file a bond in what amount?
A. An amount equal to 110 percent of estimated duties and fees
B. An amount equal to 110 percent of estimated duties
C. An amount equal to three times the entered value
D. An amount equal to 200 percent of estimated duties and fees, if payable
E. An amount equal to the entered value plus duties, taxes and fees
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The Answer is: A
Citation: 19 CFR 10.31 (f)
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