13. A separate entry for any portion of a split shipment is required for which of the following:
A. A pre-filed entry notifying Customs that a single entry will be filed for shipments released incrementally
B. The portion of the shipment that arrived ten calendar days after the first portion
C. The portion of the shipment that arrived at a different port and was transported in-bond to the port of destination where entry was made for the other portions of the shipment
D. The portion of the shipment which results in the application of different duty rates for merchandise classifiable under the same subheading of the Harmonized Tariff Schedule of the United States (HTSUS)
E. The portion arriving after the importer of record filed and was granted a special permit for immediate delivery when the first portion arrived
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The Answer is: D
Citation: 19CFR ยง 141.57(i)(2)
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