23. Under which situation below would HTSUS General Notes 3(e)(v) apply?
A. Merchandise was exported from Houston, TX on December 30, 2014, and arrived in Panama City, Republic of Panama, on January 10, 2015. The merchandise was released by the Panamanian National Customs Authority and moved to the consignee’s warehouse where the sale was canceled by the purchaser. The merchandise was returned to the carrier and returned to Houston, TX on January 25, 2015.
B. Merchandise was exported from Houston, TX on December 30, 2014, and arrived in Panama City, Republic of Panama, on January 10, 2015. The merchandise remained in possession of the carrier at the shipping terminal where the sale was canceled. The merchandise was returned to Houston, TX on February 20, 2015.
C. Merchandise was exported from Houston, TX on December 30, 2014, and arrived in Panama City, Republic of Panama, on January 10, 2015. The merchandise remained in possession of the carrier at the shipping terminal where the sale was canceled. The merchandise was returned to Houston, TX on February 6, 2015.
D. Merchandise was exported from Houston, TX on December 30, 2014, and arrived in Panama City, Republic of Panama, on January 10, 2015. The merchandise was released by the Panamanian National Customs Authority and delivered to the buyer at the buyer’s storage facility. The carrier realized that the wrong merchandise was delivered to the buyer and immediately notified the buyer of the error. The buyer returned the merchandise to the carrier with the original seal intact. The carrier shipped the merchandise back to Houston, TX on February 6, 2015.
E. Merchandise was exported from Houston, TX on December 30, 2014, and arrived in Panama City, Republic of Panama, on January 10, 2015. The merchandise was held by Panamanian National Customs Authority and determined to be inadmissible into Panama. The container was returned by Panamanian Customs directly to the carrier and shipped back to Houston, TX on February 26, 2015.
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The Answer is: C
Citation: HTSUS General Note 3 (e)(v) articles that are exported to the US which are returned within 45 days after such exportation from the US as undeliverable and which have not left the custody of the carrier or foreign customs service are not goods subject to the provisions of the tariff schedule.
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