2019 April No.49 – Practical Exercise


What is the total amount of duties and fees payable on the muscle shirt?

A. $1,072.62

B. 1220.81

C. 1242.28

D. $1,491.45

E. 1818.19

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The Answer is: A

Citation: HTSUS 6110.20.2069/16.5%% Invoice Value $ 7440.00 7440.00 รท 1.68464 – 6367.33 Ent Val. 6367 x 16.5% – 1050.56 6367. X .3464$ = 22.06 1050.56 duty plus 22.06 = 1072.62 Total Duties and Fees

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