A U.S. sporting goods company imports boomerangs from a manufacturer in Australia. The U.S. company purchases and sends the designs and materials set forth below to the Australian manufacturer to aid in the production process. The cost of which of the following should NOT be added to the price actually paid or payable as an assist?
A. French metallic paint
B. A New Zealand origin boomerang mold
C. Canadian lumber
D. A Japanese precision saw
E. A boomerang design schematic by a U.S. engineering firm
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The Answer is : E
Citation: 19CFR?? 152.102(a)
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