Which statement is False?
A. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
B. Subject to the provisions in section 213 of the Caribbean Basin Economic Recovery Act, goods which are imported from insular possessions of the United States shall receive duty treatment no less favorable than the treatment afforded such goods when they are imported from a beneficiary country under such Act.
C. Goods of Canada, when marked or eligible to be marked with their country of origin, that comply with the terms of the Automotive Products Trade Act are exempt from the Merchandise Processing Fee (MPF) when entered with the Special Program Indicator (SPI) “B#” prefacing the 10-digit HTS number.
D. Instruments of international traffic, such as containers, lift vans, rail cars and locomotives, truck cabs and trailers, etc. are exempt from formal entry procedures but are required to be accounted for when imported and exported into and out of the United States, respectively, through the manifesting procedures required for all international carriers by the United States Customs Service. Fees associated with the importation of such instruments of international traffic shall be reported and paid on a periodic basis as required by regulations issued by the Secretary of the Treasury and in accordance with 1956 Customs Convention on Containers (20 UST 30; TIAS 6634
E. Schedule C provides a list of U.S. Customs districts, the ports included under each district, and the corresponding numeric codes used in compiling the U.S. foreign trade statistics. The Schedule contains a code for each official U.S. Customs district and port, with some additional codes provided to meet specific compiling requirements of the foreign trade statistics program.
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The Answer is: E
Citation: HTSUS ANNEXES
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