Practice Test Geeks(CBLE) Customs Broker License Exam Practice Test
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Tariff Classification and Valuation Flashcards

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Read the first 7 Tariff Classification and Valuation flashcards as text

  1. The Harmonized Tariff Schedule of the United States (HTSUS) is based on the international Harmonized System at what digit level?

    Answer: 6 digits

    The HS provides a 6-digit international framework; the HTSUS extends this to 10 digits with additional U.S.-specific subdivisions for statistical and duty purposes.

  2. Under the First Sale valuation methodology, the dutiable value is based on:

    Answer: The price paid by the middleman to the foreign manufacturer

    First Sale allows importers to use the earlier sale (manufacturer to middleman) as the transaction value, which is typically lower than the last sale price to the US buyer.

  3. Which chapter of the HTSUS contains special classification provisions for goods returning to the US after being exported for repair or alteration?

    Answer: Chapter 9802 is in Chapter 98

    HTSUS 9802.00.40 and 9802.00.50 in Chapter 98 provide reduced or eliminated duty on US goods returned after repair or alteration abroad, with duty assessed only on the value added.

  4. A customs broker is reviewing a shipment of articles that include both the container and the goods inside. Under GRI 5(a), the container is classified:

    Answer: With the goods if suitable for repetitive use and presented with the goods

    GRI 5(a) classifies camera cases, musical instrument cases, and similar containers with their contents if the containers are specially shaped, suitable for long-term use, and presented with the goods.

  5. When the transaction value cannot be used because there is no sale, which method is attempted second under the U.S. valuation hierarchy?

    Answer: Transaction value of identical merchandise

    The statutory hierarchy requires: (1) transaction value, (2) transaction value of identical merchandise, (3) transaction value of similar merchandise, (4) deductive value, (5) computed value, (6) fallback.

  6. A heading that describes goods by their material composition versus a heading that describes goods by their function — which takes precedence under GRI 3(a)?

    Answer: The most specific description prevails

    GRI 3(a) applies the most specific description principle, and a heading describing goods by their use or function is generally more specific than one describing material composition.

  7. Packing costs incurred by the buyer for the imported merchandise are treated for customs valuation purposes as:

    Answer: An addition to the price paid or payable

    Under 19 USC 1401a(b)(1)(A), packing costs incurred by the buyer are included in transaction value as an addition to the price paid or payable.