2018 April No.48 – Value


48. A shipment of Evaporative Air Coolers with a documented U.S. value of $100,000 was exported to Taiwan for $2000 in repairs, and then reimported into the U.S. Which of the following value(s) and classification(s) apply to the Evaporative Air Coolers?

A. $98,000 under 9802.00.5060

B. $102,000 under 8479.60.0000

C. $100,000 under 8479.60.0000 and $2000 under 9802.00.5060

D. $100,000 under 9802.00.5060 and $2000 under 8479.60.0000

E. $102,000 under 9802.00.5060

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The Answer is: D

Citation: HTSUS Ch. 9802, Subchapter II, U.S. Note 3 (articles Returned for Repairs)”: HTSUS Chapter 9802, Subchapter II, Statistical Note 2

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