U.S. Goods Returned Question Title * 1. ABC Twine Company sends a shipment of U.S. made spools of polyethylene monofilament twisted rope to India to be cut into shorter lengths. The Indian company charges a fee for this service. The classification of the rope is predicated upon its diameter; therefore the classification remains the same upon its return back to ABC in the United States. Would the rope qualify for duty free entry as U.S. goods returned under subheading 9801.00.10 upon importation into the U.S. provided the documentary requirements of 19 CFR 10.1 are satisfied, and no drawback claims had been made? Yes No Question Title * 2. An importer is claiming duty free entry under 9801.00.10 for a shipment valued at $3,000. The articles are not clearly marked with the name and address of the U.S. manufacturer. The importer provides a NAFTA certificate of origin which indicates that the United States is the country of origin of the imported merchandise, but does not provide a foreign shipper declaration. True or False: The CBP may waive the documentation requirements provided the port director is reasonably satisfied that the certificate substantiates the importer’s claim for preferential treatment under subheading 9801.00.10. True False Question Title * 3. The person making entry shall show on Declaration for Free Entry of Returned American Products (the CBP Form 3311, or its electronic equivalent) all of the following except: Name of the country from which the articles were returned to the U.S. Value of the articles Name of Consignee Date of arrival Question Title * 4. Audio amplifiers are imported into the United States by ABC Electronics from a manufacturer in Thailand, and U.S. Customs duties are paid. They are stored in the company’s warehouse. Four years later the same amplifiers are re-exported to a buyer in Mexico. The buyer returns the goods to ABC because they do not conform to the buyer’s specifications. True or False: With the proper required documentation, ABC Electronics should be able to claim duty free entry under 9801.00.25. True False Question Title * 5. Which of the following would be NOT be considered an acceptable “assembly operation" to qualify for 9802.00.80? Creating a pancake mix by combining the flour, sugar, and other ingredients Welding together iron parts to make a frame for a roof top solar panels Sewing together premade U.S. jacket components to make a flight jacket Gluing the premade wooden parts together to make a Christmas nut cracker Question Title * 6. Which of the following would be considered “incidental” to the assembly process to qualify for 9802.00.80? U.S. origin fabrics are sent to Mexico, where it is cut and sewn into jacket components, and assembled into jackets and returned to the U.S. Electronics sent abroad for testing, and then returned Bearing casings, races and ball bearings are sent to MX for assembly by simple pressing together of the items to make radial bearings, and returned Used equipment is sent to India for cleaning, lubricating, and painting, and returned to the U.S. Question Title * 7. Articles exported from and returned to the U.S., after having been advanced in value or improved in condition by repairs or alterations, may qualify for a duty exemption under subheading 9802.00.50, provided: The foreign operation constitutes an intermediate processing operation Drawback has not been claimed The process of manufacture creates a new or commercially different articles The foreign operation does not destroy the identity of the exported articles Both B and D None of the above Question Title * 8. A United States company intends to import replica flight suits and jackets from Mexico into the U.S. The garments will be assembled in Mexico from U.S.-designed and cut fabric components. The apparel will be marked "Made in Mexico" on the neck label.True or False: The imported garments will be eligible for a partial duty exemption under 9802.00.80. True False Question Title * 9. Which of the following is correct regarding the determination of the value for duty on imported goods assembled from U.S. components? The value of fabricated components to be subtracted from the full value of the assembled article is the cost of the components when last purchased, CFR United States port of exportation or point of border crossing Costs of freight and insurance incurred up to the time of the components’ arrival at the port of exportation is included in the FOB value Value of the foreign manufactured and qualifying “fabricated components” is deducted from the full transaction value Purchase price is included in the CPT value Cost to acquire or manufacture the components is included in the FCA value Question Title * 10. A plastic injection mold valued at $10,000 USD, is being returned temporarily to the U.S. manufacturer to be repaired under warranty and then re-exported. Which Chapter 98 subheading could be used? 9802.00.40 9802.00.50 9801.00.80 9801.00.10 Question Title * 11. Which of the following documents are required for the entry of articles which are returned after having been exported for repairs or alterations under warranty and which are claimed to be subject to duty only on the value of the repairs or alterations performed abroad? Importer Endorsement CBP form 3311 A declaration from owner, importer, consignee or agent verifying the statement by the person who performed repairs or alterations A declaration from the person who performed the assembly operations abroad Question Title * 12. A shipment of U.S. origin goods, valued at over $2,500, has not had benefit of drawback, has not been advanced in value or improved in condition while outside the U.S., and is being returned to the original exporter. A proper Foreign Shipper’s Declaration and an Owner, IOR, agent or consignee declaration has been provided. Would this shipment be eligible for duty-free treatment under subheading 9801.00.10? Yes No Question Title * 13. A craft brewery produces and bottles their own line of stouts and porters in the United States in a Customs bonded warehouse. A $50,000 shipment previously exported to Ireland is returned to the U.S. brewer because the beer did not meet labeling specifications. Provided no drawback was claimed, can the brewer/importer claim duty free entry under 9801.00.10? Yes No Question Title * 14. Foxy Lady Company sends a $200,000 shipment of raw Native American Silver Fox skins outside the U.S. to be dressed. The U.S. fur company provides $50,000 worth of tools to assist in the dressing process. Upon return, the U.S. fur company claims duty free entry under 9802.00.50 on the value of the foreign alterations valued at $100,000, and provides all the necessary documentation. What is the assessment of duty on the value of alterations if raw skins are classified under subheading 4301 .60.3000 / 5.1% and dressed fox skins under subheading 4302.19.1500 / 5.6%? $5,100 $5,600 $7,650 $8,400 9802.00.50 not applicable Question Title * 15. New pneumatic radial and bias tires are imported into the U.S. and any duties owed are paid by Good Stone Tires in the U.S. Within the year, certain tires from this shipment are exported to Canada where they do not undergo processing or any manufacture. Good Stone reimports some tires for repair due to lack of demand. Would this shipment be eligible for duty-free treatment under subheading 9801.00.25, if documentary requirements are met? Yes No Done