2018 April No.22 – Entry


22. Whenever goods subject to different rates of duty are so packed together that the quantity or value of each class of goods cannot be readily ascertained by customs officers by means sampling, verification of packing lists, or commercial settlement tests, then the commingled goods shall be subject to _________.

A. the lowest rate of duty applicable to any part of the shipment

B. the average rate of duty applicable to any part of the shipment

C. the highest rate of duty applicable to any part of the shipment

D. 10% the value of the shipment

E. 100% the value of the shipment

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The Answer is: C

Citation: 2017 HTSUS, General Note 3 (f)(i) – Commingling of Goods

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