36. Which of the following will NOT be included in the appraisement of merchandise under transaction value?
A) $40,000.00 for tooling to produce bumpers for importation into the U.S., plus $1,000.00 transportation charges to send the tooling to the Canadian plant manufacturing the bumpers.
B) $100.00 per item remitted to the foreign seller after the resale of the imported item in the U.S., under the contract between the exporter and the U.S. importer.
C) Detailed design drawing valued at $20,000.00, produced by an exclusive U.S. engineering firm, and provided free of charge by the U.S. importer/buyer to the producer for the production of the imported merchandise.
D) A $100.00 per item patent royalty fee due under a contract between the foreign seller and the foreign patent holder and paid by the importer/buyer to the foreign patent holder at the seller’s request as a condition of the sale.
E) Packing costs of $40.00 per carton incurred by the buyer with respect to the imported merchandise.
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The Answer is: C
Citation: 19 CFR 152.102(a), 19 CFR 152.103(b) and (d)
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