71. You are responsible for a shipment of goods that are subject to different rates of duty and are packed together or mingled such that the quantity or value of each class of goods cannot be readily ascertained by CBP officers (without physical segregation of the shipment or the contents of any entire package thereof) by verifying the packing lists at the time of entry. Which of the following is TRUE regarding the rate of duty unless the consignee or his agent segregates the goods? (2025 April No.71 – Valuation, Appraisement and Duty Assessment)
A) The commingled goods shall be subject to the lowest rate of duty applicable to any part thereof.
B) The commingled goods shall be subject to the average rate of duty applicable to all parts thereof.
C) The commingled goods shall be subject to the rate of duty applicable to the goods that appear to be present in the greatest quantity in the shipment.
D) The commingled goods shall be subject to the highest rate of duty applicable to any part thereof.
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The Answer is: D
Citation: HTSUS General Note 3(f)(i)
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