75. A U.S. furniture company imports dressers from a manufacturer in New Zealand. The U.S. company purchases and sends the designs and materials set forth below to the New Zealand 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? (2025 April No.75 – Valuation, Appraisement and Duty Assessment)
A) A Canadian keyhole saw
B) Italian paint with a satin finish
C) Dresser knobs from France
D) A dresser design schematic by a U.S. design firm
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The Answer is: D
Citation: 19 CFR 152.102(a)
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