April 2017 Customs Broker Exam

C. The correct entry type code for a warehouse withdrawal for AD/CVD duties is 34. From the Instructions for Preparation of CBP Form 7501 (July 24, 2012): BLOCK 2) ENTRY TYPE Warehouse Withdrawal For Consumption - 31 Quota/Visa - 32 AD/CVD - 34 Quota/Visa and AD/CVD combinations - 38

AD/CVD 1. What is the correct entry type code for a warehouse withdrawal for antidumping/countervailing duties (AD/CVD)? A. 03 B. 21 C. 34 D. 32 E. 31

C. You would report the AD/CVD CASE Number in Column 29. From the Instructions for Preparation of CBP Form 7501: COLUMN 29) A. HTS NUMBER B. AD/CVD CASE NUMBER Directly below the HTS number, indicate the appropriate AD/CVD case number(s), as assigned by the Department of Commerce, International Trade Administration.

AD/CVD 2. In which column on the CBP Form 7501 would you report the AD/CVD CASE Number? A. Column 27 B. Column 28 C. Column 29 D. Column 32 E. Column 34

C. $7,074.10 Duty 2.4% x $9875.00 = $237.00, MPF .3464% X $9875.00 = $34.21, ADD 68.89% x $9875.00 = $6,802.89, TOTAL $ 7,074.10

AD/CVD 3. Top Dawg imported seven ball bearings with integral shafts from Germany, which are classified under subheading 8482.10.10, Harmonized Tariff Schedule of the United States, at a 2.4% ad valorem duty rate and subject to antidumping duties. The ball bearings are shipped by air and formally entered at John F. Kennedy International Airport. The total value of the shipment is $9,875.00. The applicable antidumping duty case deposit rate is 68.89%. What are the total amount of fees and estimated duties that should be reported on the CBP Form 7501? A. $237.00 B. $7,039.89 C. $7,074.10 D. $6,837.10 E. $6,802.89

B. 15 days per 19CFR113.13(c): PART 113—CBP BONDS Subpart B—Bond Application and Approval of Bond §113.13 Amount of bond. (c) Periodic review of bond sufficiency. CBP will periodically review each bond on file to determine whether the bond is adequate to protect the revenue and ensure compliance with applicable law and regulations. If CBP determines that a bond is inadequate, the principal and surety will be promptly notified in writing. The principal will have 15 days from the date of notification to remedy the deficiency. Notwithstanding the foregoing, where CBP determines that a bond is insufficient to adequately protect the revenue and ensure compliance with applicable law and regulations, CBP may provide written notice to the principal and surety that, upon receipt thereof, additional security in the form of cash deposit or single transaction bond may be required for any and all of the principal's transactions until the deficiency is remedied.

BONDS 4. CBP will periodically review each bond on file to determine whether the bond is adequate to protect the revenue and ensure compliance with applicable law and regulations. If CBP determines that a bond is inadequate, the principal and surety will be promptly notified in writing. The principal will have how many days from the date of notification to remedy the deficiency? A. 10 days B. 15 days C. 20 days D. 25 days E. 30 days

A. The entire amount of the STB ($110,000) per 19CFR 142.15 PART 142—ENTRY PROCESS Subpart B—Entry Summary Documentation §142.15 Failure to file entry summary timely. If the entry summary documentation is not filed timely, the port director shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single entry bond. When the transaction has been charged against a continuous bond, the demand shall be for the amount that would have been demanded if the merchandise had been released under a single entry bond. Any application to cancel liquidated damages incurred shall be made in accordance with part 172 of this chapter.

BONDS 5. Entry summary documentation was not filed timely for a shipment of $100,000.00 entered with Single Transaction Bond (STB) in the amount of $110,000.00. Liquidated damages will be assessed at: A. The entire amount of the STB ($110,000) B. $100,000 plus duties and fees C. $100,000 plus duties D. 10% of the value of the merchandise E. Duties and Fees

C. The volume of import transactions conducted annually per19 CFR113.13(b)1-6 PART 113—CBP BONDS Subpart B—Bond Application and Approval of Bond §113.13 Amount of bond. (b) Guidelines for determining amount of bond. In determining whether the amount of a bond is sufficient, CBP will consider: (1) The prior record of the principal in timely payment of duties, taxes, and charges with respect to the transaction(s) involving such payments; (2) The prior record of the principal in complying with CBP demands for redelivery, the obligation to hold unexamined merchandise intact, and other requirements relating to enforcement and administration of customs and other laws and CBP regulations; (3) The value and nature of the merchandise involved in the transaction(s) to be secured; (4) The degree and type of supervision that CBP will exercise over the transaction(s); (5) The prior record of the principal in honoring bond commitments, including the payment of liquidated damages; and (6) Any additional information contained in any application for a bond.

BONDS 6. In determining whether the amount of a bond is sufficient, CBP will consider all of the below EXCEPT: A. The value and nature of the merchandise involved in the transaction(s) to be secured. B. The degree and type of supervision that CBP will exercise over the transaction(s) C. The volume of import transactions conducted annually. D. The prior record of the principal in timely payment of duties, taxes, and charges with respect to the transaction(s) involving such payments E. The prior record of the principal honoring bond commitments, including the payment of liquidated damages.

E. A surety on a CBP bond which is in default may be accepted as surety on other CBP bonds only to the extent that the surety assets are unencumbered by the default. Per 19 CFR§113.38(b) PART 113—CBP BONDS Subpart D—Principals and Sureties §113.38 Delinquent sureties. (b) Acceptance as surety when in default as surety on another CBP bond. A surety on a CBP bond which is in default may be accepted as surety on other CBP bonds only to the extent that the surety assets are unencumbered by the default.

BONDS 8. Which statement is TRUE concerning Customs Bonds? A. The surety, as well as the port director, remains liable on a terminated bond for obligations incurred prior to termination. B. Continuous bond applications must be submitted to the Commissioner of Customs. C. The principal may list on the bond trade names and the names of unincorporated divisions of the corporate principal which have a separate and distinct legal status who are authorized to use the bond in their own name. D. A continuous bond is effective on the effective date identified on CBP Form 368. E. A surety on a CBP bond which is in default may be accepted as surety on other CBP bonds only to the extent that the surety assets are unencumbered by the default.

E. 180 days after liability per 19 C.F.R§113.52 (113.43(c) PART 113—CBP BONDS Subpart F—Assessment of Damages and Cancellation of Bond §113.52 Failure to satisfy the bond. If any CBP bond, except one given only for the production of free-entry or reduced-duty documents (see §113.43(c) of this chapter) has not been satisfied upon the expiration of 180 days after liability has accrued under the bond, the matter will be reported to the Department of Justice for prosecution unless measures have been taken to file an application for relief or protest in accordance with the provisions of this chapter or to satisfactorily settle this matter.

BONDS 7. If any CBP Bond, except one given only for the production of free-entry or reduced-duty documents, has not been satisfied upon the expiration of ________________has accrued under the bond, the matter will be reported to the Department of Justice for prosecution unless measures have been taken to file an application for relief or protest to satisfactorily settle this matter. A. 30 days after liability B. 60 days after liability C. 90 days after liability D. 120 days after liability E. 180 days after liability

D. Within 90 days from the time of entry per 19 CFR 141.20(a) PART 141—ENTRY OF MERCHANDISE Subpart B—Right To Make Entry and Declarations on Entry §141.20 Actual owner's declaration and superseding bond of actual owner. (a) Filing—(1) Declaration of owner. A consignee in whose name an entry summary for consumption, warehouse, or temporary importation under bond is filed, or in whose name a rewarehouse entry or a manufacturing warehouse entry is made, and who desires, under the provisions of section 485(d), Tariff Act of 1930, as amended (19 U.S.C. 1485(d)), to be relieved from statutory liability for the payment of increased and additional duties shall declare at the time of the filing of the entry summary or entry documentation, as provided in §141.19(a), that he is not the actual owner of the merchandise, furnish the name and address of the owner, and file with CBP, either at the port of entry or electronically within 90 days from the time of entry (see §141.68) a declaration of the actual owner of the merchandise acknowledging that the actual owner will pay all additional and increased duties. The declaration of owner shall be filed on Customs Form 3347.

BROKER COMPLIANCE 10. When must Form 3347, Declaration of Owner, be filed? A. Within 90 days from the time of entry B. At the time of entry C. Any time before final liquidation D. Within 180 days from the time of entry E. When entry summary is filed

D. Location of where records are stored and size of office per 19 CFR 111.1 & 19 CFR 111.23 PART 111—CUSTOMS BROKERS Subpart C—Duties and Responsibilities of Customs Brokers §111.23 Retention of records. (a) Place of retention. A licensed customs broker may retain records relating to its customs transactions at any location within the customs territory of the United States in accordance with the provisions of this part and part 163 of this chapter. Upon request by CBP to examine records, the designated recordkeeping contact identified in the broker's applicable permit application, in accordance with §111.19(b)(6) of this chapter, must make all records available to CBP within 30 calendar days, or such longer time as specified by CBP, at the broker district that covers the CBP port to which the records relate.

BROKER COMPLIANCE 11. What factor is NOT considered by Customs when measuring if a brokerage is exercising proper supervision and control? A. Circumstances which indicate that the licensed broker has a real interest in the operations of the business B. Issuance of written instructions and guidelines to employees of the broker C. Volume and type of business D. Location of where records are stored and size of office E. Extent the local permit qualifying broker is involved in the operation

E . None of the Above per 19 CFR 111.29(b)(2) PART 111—CUSTOMS BROKERS Subpart C—Duties and Responsibilities of Customs Brokers §111.29 Diligence in correspondence and paying monies. (b) Notice to client of method of payment. (1) All brokers must provide their clients with the following written notification: If you are the importer of record, payment to the broker will not relieve you of liability for customs charges (duties, taxes, or other debts owed CBP) in the event the charges are not paid by the broker. Therefore, if you pay by check, customs charges may be paid with a separate check payable to the "U.S. Customs and Border Protection" which will be delivered to CBP by the broker. (2) The written notification set forth in paragraph (b)(1) of this section must be provided by brokers as follows: (i) On, or attached to, any power of attorney provided by the broker to a client for execution on or after September 27, 1982; and (ii) To each active client no later than February 28, 1983, and at least once at any time within each 12-month period after that date. An active client means a client from whom a broker has obtained a power of attorney and for whom the broker has transacted customs business on at least two occasions within the 12-month period preceding notification.

BROKER COMPLIANCE 12. Under which scenario below would a broker be exempt from notifying importers annually of their right to pay CBP directly under 19 CFR 111.29? A. The importer has contracted for payment through a freight forwarder, and the broker's invoice to the freight forwarder provides notice of the right to pay CBP directly. B. The broker has not transacted Customs business on behalf of the importer for the preceding six months. C. The broker has provided clear written instructions to the freight forwarder to provide a copy of the 19 C.F.R. 111.29(b)(1) statement to the importer directly. D. All of the Above. E . None of the Above.

C. $10,000 per 19 CFR 163.6(b)(ii) PART 163—RECORDKEEPING §163.6 Production and examination of entry and other records and witnesses; penalties. (b) Failure to produce entry records—(1) Monetary penalties applicable. The following penalties may be imposed if a person fails to comply with a lawful demand for the production of an entry record and is not excused from a penalty pursuant to paragraph (b)(3) of this section: (ii) If the failure to comply is a result of negligence of the person in maintaining, storing, or retrieving the demanded record, such person shall be subject to a penalty, for each release of merchandise, not to exceed $10,000, or an amount equal to 40 percent of the appraised value of the merchandise, whichever amount is less.

BROKER COMPLIANCE 13. For each release of merchandise, what is the maximum penalty that may be assessed against an importer who is negligent in producing entry records at the request of an Import Specialist? A. An amount not to exceed 40% of the appraised value of the merchandise B. An amount not to exceed 75% of the appraised value of the merchandise C. $10,000 D. $100,000 E. $75,000

D. John Henry should apply for a National permit and pay in Duluth, MN per 19 CFR 111.19 (c) PART 111—CUSTOMS BROKERS Subpart B—Procedure To Obtain License or Permit §111.19 Permits. (c) Fees. Each application for a district permit under paragraph (b) of this section must be accompanied by the fees specified in §§111.96(b) and (c). In the case of an application for a national permit under paragraph (f) of this section, the fee specified in §111.96(b) and the fee specified in §111.96(c) must be paid at the port through which the applicant's license was delivered (see §111.15) prior to submission of the application. The fee specified in §111.96(c) also must be paid in connection with the issuance of an initial district permit concurrently with the issuance of a license under paragraph (a) of this section.

BROKER COMPLIANCE 14. John Henry received a license through the port of Duluth, MN (3604). John Henry also has a local permit for the port of Duluth, MN (3604). John Henry is now looking to move his business to the port of Minneapolis, MN (3501). Which of the following is the correct course of action for John Henry to take? A. John Henry should notify the port of Minneapolis, MN of the new address. B. John Henry should send a letter cancelling the permit to Minneapolis, MN. C. John Henry should request to be permitted in Duluth, MN. D. John Henry should apply for a National permit and pay in Duluth, MN. E. John Henry should send a triennial report and fee to Minneapolis, MN.

D. 19 CFR § 111.30 (d) PART 111—CUSTOMS BROKERS Subpart C—Duties and Responsibilities of Customs Brokers §111.30 Notification of change of business address, organization, name, or location of business records; status report; termination of brokerage business. (d) Status report—(1) General. Each broker must file a written status report with Customs on February 1, 1985, and on February 1 of each third year after that date. The report must be accompanied by the fee prescribed in §111.96(d) and must be addressed to the director of the port through which the license was delivered to the licensee (see §111.15). A report received during the month of February will be considered filed timely. No form or particular format is required.

BROKER COMPLIANCE 9. The triennial process consists of a status report and fee payment that must be submitted by all licensed brokers. The regulations governing this process may be found: A. 19 CFR § 10.31(3)(ii) B. 19 CFR § 142.l2 (b) C. 19 CFR § 114.3 D. 19 CFR § 111.30 (d) E. 19 CFR § 163.4 (a)

C. 9801.00.10 per 19 CFR 145.35 (mail importations), 19 CFR 10.31 (TIB's), 19 CFR 10.49 (articles for exhibition), 19 CFR 10.102 (duty-free entries) PART 145—MAIL IMPORTATIONS Subpart D—Special Classes of Merchandise §145.35 United States products returned. Products of the United States returned after having been exported, which have not been advanced in value or improved in condition while abroad, may be passed free of duty without issuing an entry and without the declarations provided for in §10.1(a) of this chapter, provided the shipment is valued at not over $2,500 and the port director is satisfied that the merchandise is free of duty under subheading 9801.00.10, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202).

CLASSIFICATION 15. The duty free provision for returned American Goods is found in _____________________. A. 9813.00.35 B. 9812.00.20 C. 9801.00.10 D. 9808.00.30 E. 9806.00.50

E. 6205.30.2070, HTS Note 2 (A) to Section XI, HTS Note 1 to Chapter 54 HTS Note 2 (A) to Section XI TEXTILES AND TEXTILE ARTICLES 2. (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. HTS Note 1 to Chapter 54 Man-made filaments 1. Throughout the tariff schedule, the term "man-made fibers" means staple fibers and filaments of organic polymers produced by manufacturing processes, either: (a) By polymerization of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or (b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms "synthetic" and "artificial", used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibers. The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".

CLASSIFICATION 16. What is the CLASSIFICATION of a men's woven shirt, made of 65 % rayon and 35 % polyester fiber? The garment features a full front zippered opening, a pocket on the left chest panel, a pointed collar, long sleeves with buttoned cuffs, and a straight hemmed bottom with two side vents. A. 6205.20.2066 B. 6205.30.1510 C. 6205.90.4040 D. 6205.20.2051 E. 6205.30.2070

D. HTS 7117.90.9000 HTS Note 11 to Chapter 71 Natural or cultured pearls, precious or semi-precious stones,precious metals, metals clad with precious metal and articles thereof; imitation jewelry; coin 11. For the purposes of heading 7117, the expression "imitation jewelry" means articles of jewelry within the meaning of paragraph (a) of note 9 above (but not including buttons or other articles of heading 9606, or dress combs, hair slides or the like, or hairpins, of heading 9615), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.

CLASSIFICATION 17. What is the CLASSIFICATION of a necklace with a heart pendant made of zinc metal 50 or fewer years old? The value of the item is $600.00. A. 7111.00.0000 B. 7113.20.5000 C. 7901.11.0000 D. 7117.90.9000 E. 9706.00.0060

A. 6110.30.3059 HTSUS Heading 6110 6110 Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: GRI, specifically GRI 3 and 3(c) 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

CLASSIFICATION 18. What is the CLASSIFICATION for an adult size, unisex, pullover constructed from 100% bamboo knit fabric? The Fiber Trade Name is Rayon. A. 6110.30.3059 B. 6110.90.9066 C. 6110.30.3053 D. 6110.90.1060 E. 6110.90.9054

A. The applicable subheading for a woman's knitted Irish sweater constructed from 50% merino wool and 50% man-made rayon is 6110.30.1520 at a duty rate of 17% ad valorem is correct. GRI, specifically GRI 3 and 3(c) 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. ADDITIONAL U.S. RULES OF INTERPRETATION 1. In the absence of special language or context which otherwise requires--(d) the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named.

CLASSIFICATION 19. What is the CLASSIFICATION of a woman's knitted Irish sweater with a fiber content of 50% merino wool and 50% man-made rayon? A. 6110.30.1520/17% B. 6110.20.2020/16.5% C. 6110.30.1020/6% D. 6110.19.0030/16% E. 6105.20.1000/13.6%

E. 2002.90.8050 Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants, Note 4: 4. Tomato juice the dry weight content of which is 7 percent or more is to be classified in heading 2002.

CLASSIFICATION 20. What is the CLASSIFICATION of tomato juice concentrate with 49% of soluble tomato solids and 51% water that is produced by washing, crushing, screening, centrifuging and concentrating the tomatoes prior to the juice concentrate being aseptically packed into airtight bottles? A. 2009.50.0010 B. 2009.50.0090 C. 2009.89.8031 D. 2202.90.3600 E. 2002.90.8050

E. 1902.20.0040 HTS Note 2 to Chapter 16 Preparations of meat, of fish or of crustaceans, mollusks or other aquatic invertebrates 2. Food preparations fall in this chapter provided that they contain more than 20 percent by weight of sausage, meat, meat offal, blood, fish or crustaceans, mollusks or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

CLASSIFICATION 21. What is the CLASSIFICATION of frozen, uncooked, shrimp-stuffed ravioli packaged with a white wine sauce made in Italy which contains 51% by weight of shrimp? A. 1605.29.0500 B. 1605.29.1010 C. 1605.29.1040 D. 1902.19.4000 E. 1902.20.0040

D. 6304.19.3060 Section XI TEXTILES AND TEXTILE ARTICLES, Note 1(s): 1. This section does not cover: (s) Articles of chapter 94 (for example, furniture, bedding, lamps and lighting fittings); Section XI, Subheading Note 2 (A): 2. (A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials. Heading 6304: Other furnishing articles, excluding those of heading 9404: Bedspreads: Heading 9404: Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: GRI 3(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

CLASSIFICATION 22. What is the CLASSIFICATION of a woven, embroidered, single layer bedspread made of 50% rayon fibers and 50% silk fibers? A. 6304.11.2000 B. 6304.11.3000 C. 6304.19.1500 D. 6304.19.3060 E. 9404.90.8536

B. Mill certificate containing percentage by weight of carbon or any metallic elements contained in the imported products. 19CFR141.89(a) PART 141—ENTRY OF MERCHANDISE Subpart F—Invoices §141.89 Additional information for certain classes of merchandise. (a) Invoices for the following classes of merchandise, classifiable under the Harmonized Tariff Schedule of the United States (HTSUS), shall set forth the additional information specified: Iron or steel classifiable in Chapter 72 or headings 7301 to 7307 — Statement of the percentages by weight or carbon and any metallic elements contained in the articles, in the form of a mill analysis or mill test certificate.

CLASSIFICATION 23. Which of the following is required when importing iron or steel classifiable under Chapter 72 or headings 7301 to 7307 HTSUS? A. Country of Origin certificate. B. Mill certificate containing percentage by weight of carbon or any metallic elements contained in the imported products. C. Single entry bond D. Reimbursement statement E. ASTM standard specifications for steel

E. 2005.20.0070 Chpt 20: Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants HTS Note 3(c) to Chapter 7 Edible vegetables and certain roots and tubers: 3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:(c) Flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105); HTS Note 1(d) to Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten: 1. This chapter does not cover: (d) Vegetables, prepared or preserved, of heading 2001, 2004 or 2005

CLASSIFICATION 24. What is the CLASSIFICATION for dried potato flakes composed of dried potato flakes, sodium acid pyrophosphate (a preservative), sodium bisulfite (a preservative), monoglycerides (an anti-sticking agent), citric acid (an antioxidant), and butylated hydroxyanisole? A. 0701.90.5040 B. 0712.90.3000 C. 1105.20.0000 D. 1108.13.0010 E. 2005.20.0070

C. 6301.40.0020 Chapter 63, Note 3: Heading 6309 applies only to the following goods: (a) Articles of textile materials: (i) Clothing and clothing accessories, and parts thereof; (ii) Blankets and traveling rugs; (iii) Bed linen, table linen, toilet linen and kitchen linen; (iv) Furnishings, other than carpets of headings 5701 to 5705 and tapestries of heading 5805. GRI 3 (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Chapter 54, Note 1: Throughout the tariff schedule, the term "man-made fibers" means staple fibers and filaments of organic polymers produced by manufacturing processes, either: (a) By polymerization of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or (b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms "synthetic" and "artificial", used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibers. The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".

CLASSIFICATION 25. What is the CLASSIFICATION of used rescue blankets, not over 3 meters in length,constructed from 50 % polyester and 50 % wool knit fabric that show signs of appreciable wear, but have been cleaned and are individually packaged? A. 6301.20.0010 B. 6309.00.0010 C. 6301.40.0020 D. 6301.40.0010 E. 6309.00.0020

B. 8513.10.2000 Chpt 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles heading 8513: Portable electric lamps designed to function by their own source of energy Subheading 8513.10: Lamps Statistical heading 8513.10.2000: Flashlights

CLASSIFICATION 26. The article is a small battery-operated plastic LED flashlight with a bottom split ring onto which is attached two metal key rings, both connected by a cylindrical plastic attachment: by pressing down on the lamp's midsection, a beam of light is activated. What is the CLASSIFICATION for the LED Light keychain? A. 3924.90.5610 B. 8513.10.2000 C. 7326.20.0071 D. 8513.90.4000 E. 9013.80.9000

C. A certificate of delivery 19 CFR 191.34(a) PART 191—DRAWBACK Subpart C—Unused Merchandise Drawback §191.34 Certificate of delivery required. (a) Direct identification; purpose; when required. If the exported or destroyed merchandise claimed for drawback under 19 U.S.C. 1313(j)(1) was not imported by the exporter or destroyer, a properly executed certificate of delivery must be prepared by the importer and each intermediate party. Each such transfer of the merchandise must be documented by its own certificate of delivery. § 1313. Drawback and refunds (j) Unused merchandise drawback (1) If imported merchandise, on which was paid any duty, tax, or fee imposed under Federal law upon entry or importation— (A) is, before the close of the 3-year period beginning on the date of importation— (i) exported, or (ii) destroyed under customs supervision; and (B) is not used within the United States before such exportation or destruction; then upon such exportation or destruction 99 percent of the amount of each duty, tax, or fee so paid shall be refunded as drawback. The exporter (or destroyer) has the right to claim drawback under this paragraph, but may endorse such right to the importer or any intermediate party.

DRAWBACK 27. Company A is the importer of record for widgets in the United States. Company A sold 100 widgets on 1/1/2012 to Company B in United States. Company B sold the widgets to a foreign company and filed drawback for the widgets under unused direct identification 19 USC 1313(j)(1) on 5/1/2012. Which of the following document shows the transfer of the merchandise from Company A to Company B? A. A waiver of drawback right B. A certificate of delivery and manufacture C. A certificate of delivery D. A notice of intent to export E. An application of waiver of prior notice of intent to export

C. CBP Form 7514 19 CFR 191.112 PART 191—DRAWBACK Subpart K—Supplies for Certain Vessels and Aircraft §191.112 Procedure. (j) Fuel laden on vessels or aircraft as supplies—(1) Composite notice of lading. In the case of fuel laden on vessels or aircraft as supplies, the drawback claimant may file with the drawback office a composite notice of lading on the reverse side of Customs Form 7514, for each calendar month. The composite notice of lading shall describe all of the drawback claimant's deliveries of fuel supplies during the one calendar month at a single port or airport to all vessels or airplanes of one vessel owner or operator or airline. This includes fuel laden for flights or voyages between the contiguous U.S. and Hawaii, Alaska, or any U.S. possessions.

DRAWBACK 28. Which of the following is required when filing drawback for items laden on vessels/aircrafts as supplies? A. CBP Form 6043 B. CBP Form 7512 C. CBP Form 7514 D. CBP Form 7552 E. CBP Form 7553

C. Houston, TX 19 CFR 101.3 + Indicates Drawback unit/office. + Houston-Galveston: Consolidated port includes territory lying within corporate limits of both Houston and Galveston, and remaining territory in Harris and Galveston Counties btw, T.D. probably means Treasury Directive and E.O. means Executive Order

DRAWBACK 29. Which Service Port contains a Drawback unit/office? A. Boston, MA B. Detroit, MI C. Houston, TX D. Honolulu, HI E. Miami, FL

B. 2 19 CFR 191.35(a) PART 191—DRAWBACK Subpart C—Unused Merchandise Drawback §191.35 Notice of intent to export; examination of merchandise. (a) Notice. A notice of intent to export merchandise which may be the subject of an unused merchandise drawback claim (19 U.S.C. 1313(j)) must be provided to the Customs Service to give Customs the opportunity to examine the merchandise. The claimant, or the exporter, must file at the port of intended examination a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback on Customs Form 7553 at least 2 working days prior to the date of intended exportation unless Customs approves another filing period or the claimant has been granted a waiver of prior notice (see §191.91 of this part).

DRAWBACK 30. A Notice of Intent to export merchandise which may be the subject of an unused merchandise drawback claim, must be filed at the port of intended exportation on CBP Form 7553 at least _______ working day(s) prior to the date of intended exportation. A. 1 B. 2 C. 15 D. 30 E. 45

B. 500 tons of grain stowed loose in the hold of a cargo vessel 19 C.F.R. § 4.7(b)(4)(i) PART 4—VESSELS IN FOREIGN AND DOMESTIC TRADES §4.7 Inward foreign manifest; production on demand; contents and form; advance filing of cargo declaration. (4) Carriers of bulk cargo as specified in paragraph (b)(4)(i) of this section... (i) Bulk cargo is defined for purposes of this section as homogeneous cargo that is stowed loose in the hold and is not enclosed in any container such as a box, bale, bag, cask, or the like. Such cargo is also described as bulk freight. Specifically, bulk cargo is composed of either:

ENTRY 31. Which of the following is an example of bulk cargo? A. 250 40-foot containers of household goods B. 500 tons of grain stowed loose in the hold of a cargo vessel C. 1000 cases of wine, each holding 24 bottles D. 2500 barrels of olive oil E. 5000 sacks of coffee beans

D. Statement as to whether the plastic is cellular or non-cellular; specification of the type of plastic; indication of whether or not flexible and whether combined with textile or other material. 19 CFR § 141.89(a) PART 141—ENTRY OF MERCHANDISE Subpart F—Invoices §141.89 Additional information for certain classes of merchandise. (a) Invoices for the following classes of merchandise, classifiable under the Harmonized Tariff Schedule of the United States (HTSUS), shall set forth the additional information specified: Plastic plates, sheets, film, foil and strip of headings 3920 and 3921—(1) Statement as to whether the plastic is cellular or noncellular; (2) Specification of the type of plastic; (3) Indication of whether or not flexible and whether combined with textile or other material.

ENTRY 32. What additional information must be provided on invoices for plastic sheets classified in heading 3920, HTSUS? A. Statement as to whether the plastic is cellular or non-cellular; the thickness in micrometers; indication of whether or not flexible and whether combined with textile or other material. B. Statement as to whether the plastic is cellular or non-cellular; stretch factor, in machine direction and in cross direction; indication of whether or not flexible and whether combined with textile or other material. C. Statement as to whether combined with textile or other material; statement whether the rubber is cellular or non-cellular, unvulcanized or vulcanized, and if vulcanized, whether hard rubber or other than hard rubber. D. Statement as to whether the plastic is cellular or non-cellular; specification of the type of plastic; indication of whether or not flexible and whether combined with textile or other material. E. Statement as to whether the plastic is cellular or non-cellular; chemical abstracts service number of the active ingredient; indication of whether or not flexible and whether combined with textile or other material.

D. An itemized list by name and amount of packing, cases, containers, and inland freight to the port of exportation, if included in the invoice price, and so identified. 19 CFR §141.86 (a)(1), (a)(7), (a)(8), (a)(9), (j) PART 141—ENTRY OF MERCHANDISE Subpart F—Invoices §141.86 Contents of invoices and general requirements. (a) General information required on the invoice. Each invoice of imported merchandise, must set forth the following information:(1) The port of entry to which the merchandise is destined;(7) The kind of currency, whether gold, silver, or paper; (8) All charges upon the merchandise itemized by name and amount, including freight, insurance, commission, cases, containers, coverings, and cost of packing; and if not included above, all charges, costs, and expenses incurred in bringing the merchandise from alongside the carrier at the port of exportation in the country of exportation and placing it alongside the carrier at the first United States port of entry. The cost of packing, cases, containers, and inland freight to the port of exportation need not be itemized by amount if included in the invoice price, and so identified. Where the required information does not appear on the invoice as originally prepared, it must be shown on an attachment to the invoice; (9) All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; (j) Name of responsible individual. Each invoice of imported merchandise must identify by name a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction. See also 19 C.F.R. § 141.83(c); Type of invoice required.

ENTRY 33. Which piece of information is NOT a requirement on a commercial invoice? A. All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise. B. The port of entry to which the merchandise is destined. C. The kind of currency, whether gold, silver or paper. D. An itemized list by name and amount of packing, cases, containers, and inland freight to the port of exportation, if included in the invoice price, and so identified. E. The name of a responsible employee of the exporter, who has knowledge, or who can readily obtain knowledge, of the transaction.

C. The merchandise was refused as defective by the foreign consignee. 19 C.F.R. § 141.4(c)(1) PART 141—ENTRY OF MERCHANDISE Subpart A—Liability for Duties and Requirement To Enter Merchandise §141.4 Entry required. (c) Undeliverable articles. The exemption from entry for undeliverable articles under General Note 3(e), HTSUS, is subject to the following conditions: (1) The person claiming the exemption must submit a certification (documentary or electronic) that: (i) The merchandise was intended to be exported to a foreign country; (ii) The merchandise is being returned within 45 days of departure from the United States; (iii) The merchandise did not leave the custody of the carrier or foreign customs; (iv) The merchandise is being returned to the United States because it was undeliverable to the foreign consignee; and (v) The merchandise was not sent abroad to receive benefit from, or fulfill obligations to, the United States as a result of exportation.

ENTRY 34. A person claiming an exemption from entry for undeliverable articles under General Note 3(e), HTSUS, must submit a certification. The certification must contain all the following conditions EXCEPT: A. The merchandise was intended to be exported to a foreign country. B. The merchandise was not sent abroad to receive benefit from, or fulfill obligations to, the United States as a result of exportation. C. The merchandise was refused as defective by the foreign consignee. D. The merchandise is being returned to the United States because it was undeliverable to the foreign consignee. E. The merchandise is being returned within 45 days of departure from the United States.

B. Vessels classified in headings 8903 and 8907 and subheadings 8905.90.10 and 8906.00.10 or in Chapter 98, HTSUS, such as under subheadings 9804.00.35 or 9813.00.35 19 C.F.R. §.141.4, PART 141—ENTRY OF MERCHANDISE Subpart A—Liability for Duties and Requirement To Enter Merchandise §141.4 Entry required. (a) General. All merchandise imported into the United States is required to be entered, unless specifically excepted. (b) Exceptions. The following are the exceptions to the general rule: (2) Vessels (not including vessels classified in headings 8903 (Yachts and other vessels for pleasure or sports; row boats and canoes) and 8907 (Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons): and subheadings 8905.90.10 (floating docks) and 8906 (Other vessels, including warships and lifeboats other than row boats) Chpt 98 Subheading 9804.00.35 (Automobiles, trailers, aircraft...and similar means of transportation... imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person...) Or Subheading 9813.00.35 (Automobiles, motorcycles, bicycles, airplanes, airships, balloons, boats, racing shells and similar vehicles and craft, and the usual equipment of the foregoing; all the foregoing which are brought temporarily into the United States by nonresidents for the purpose of taking part in races or other specific contests)

ENTRY 35. Which of the following classes of merchandise are NOT exempt from the requirement of entry? A. Telecommunications transmissions. B. Vessels classified in headings 8903 and 8907 and subheadings 8905.90.10 and 8906.00.10 or in Chapter 98, HTSUS, such as under subheadings 9804.00.35 or 9813.00.35 C. Corpses, together with their coffins and accompanying flowers. D. Railway locomotives classified in heading 8601 or 8602, HTSUS, and freight cars classified in heading 8606, HTSUS, on which no duty is owed. E. Records, diagrams and other data with regard to any business, engineering or exploration operation whether on paper, cards, photographs, blueprints, tapes or other media

B. A warehouse entry is entry type 21 PREP OF 7501 INSTRUCTIONS BLOCK 2) ENTRY TYPE Warehouse Entries Warehouse 21

ENTRY 36. A warehouse entry is entry type ________. A. 11 B. 21 C. 23 D. 61 E. 05

A. The date of importation is described in 19 CFR 101.1 PART 101—GENERAL PROVISIONS §101.1 Definitions. Date of importation. "Date of importation" means, in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. In the case of merchandise imported by vessel, "date of importation" means the date on which the vessel arrives within the limits of a port in the United States with intent then and there to unlade such merchandise.

ENTRY 37. Cite the regulation that defines what the date of importation means? A. 19 CFR 101.1 B. 19 CFR 24.1 C. 19 CFR 111.28 D. 19 CFR 159.1 E. None of the above

A. Mail importations 19 CFR 114.31 (a): PART 114—CARNETS Subpart D—Miscellaneous §114.31 Restrictions. (a) Mail importations. Carnets shall not be accepted for importations by mail. 19 C.F.R. §§ 114.22(a)(2)(i)-(ii); 114.22(c)(1)

ENTRY 38. Which of the following cannot be entered on a carnet? A. Mail importations B. Merchandise transported by road vehicles C. Commercial samples D. Certain advertising films E. Jewelry shown to solicit orders

E. Entry is not required. HTS Chapter 98 Subchapter VIII, U.S. Note 1 U.S. Note 1. With respect to subheading 9808.00.80, goods brought into the customs territory of the United States by the National Aeronautics and Space Administration from space or from a foreign country as part of an international program of the National Aeronautics and Space Administration shall not be considered an importation, and an entry of such materials shall not be required.

ENTRY 39. What type of entry is required for goods brought into the customs territory of the United States by the National Aeronautics and Space Administration from space or from a foreign country as part of an international program of the National Aeronautics and Space Administration? A. 01 - Formal Entry B. 11 - Informal Entry C. 51 - Defense Contract Management Command - International (DCMC-I) (formerly DCASR) is the importer of record and filer of the entry D. 52 - Any U.S. Federal Government agency (other than DCMAO) is the importer of record E. Entry is not required.

C. 15 calendar days 19 CFR 141.5 PART 141—ENTRY OF MERCHANDISE Subpart A—Liability for Duties and Requirement To Enter Merchandise §141.5 Time limit for entry. Merchandise for which entry is required will be entered within 15 calendar days after landing from a vessel, aircraft or vehicle, or after arrival at the port of destination in the case of merchandise transported in bond....

ENTRY 40. Merchandise for which entry is required will be entered within __________________ after landing from a vessel, aircraft or vehicle, or after arrival at the port of destination in the case of merchandise transported in bond. A. 5 calendar days B. 10 calendar days C. 15 calendar days D. 20 calendar days E. 25 calendar days

E. Location of foreign mining, production or manufacture at issue. 19 CFR 12.42 (a)(b) PART 12—SPECIAL CLASSES OF MERCHANDISE §12.42 Findings of Commissioner of CBP. (b) Any person outside CBP who has reason to believe that merchandise produced in the circumstances mentioned in paragraph (a) of this section is being, or is likely to be, imported into the United States may communicate his belief to any port director or the Commissioner of CBP. Every such communication shall contain, or be accompanied by: (1) A full statement of the reasons for the belief; (2) A detailed description or sample of the merchandise; and (3) All pertinent facts obtainable as to the production of the merchandise abroad.

ENTRY 41. Any person outside the Customs Service who has reason to believe that any merchandise produced whether by mining, manufacture, or other means, in any foreign locality with the use of convict labor, forced labor, or indentured labor under penal sanctions, is likely to be, imported into the United States and that merchandise of the same class is being produced in the United States in such quantities as to meet the consumptive demands of the United States may communicate his belief to any port director or the Commissioner of Customs. Every such communication shall contain, or be accompanied by all of the below EXCEPT: A. A full statement of the reasons for the belief. B. A detailed description or sample of the merchandise. C. All pertinent facts obtainable as to the production of the merchandise abroad. D. If the foreign merchandise is believed to be mined, produced or manufactured with forced labor or indentured labor under penal sanctions include detailed information as to the production and consumption of the particular class of merchandise in the United States and the names and addresses of domestic producers likely to be interested in the matter. E. Location of foreign mining, production or manufacture at issue.

D. A copy of the bill of lading 19 C.F.R. § 174.13(a) PART 174—PROTESTS Subpart B—Protests §174.13 Contents of protest. (a) Contents, in general. A protest shall contain the following information: (1) The name and address of the protestant, i.e., the importer of record or consignee, and the name and address of his agent or attorney if signed by one of these; (2) The importer number of the protestant. If the protestant is represented by an agent having power of attorney, the importer number of the agent shall also be shown; (3) The number and date of the entry; (4) The date of liquidation of the entry, or the date of a decision not involving a liquidation or reliquidation; (5) A specific description of the merchandise affected by the decision as to which protest is made; (6) The nature of, and justification for the objection set forth distinctly and specifically with respect to each category, payment, claim, decision, or refusal; (7) The date of receipt and protest number of any protest previously filed that is the subject of a pending application for further review pursuant to subpart C of this part and that is alleged to involve the same merchandise and the same issues, if the protesting party requests disposition in accordance with the action taken on such previously filed protest; (8) If another party has not filed a timely protest, the surety's protest shall certify that the protest is not being filed collusively to extend another authorized person's time to protest; and (9) A declaration, to the best of the protestant's knowledge, as to whether the entry is the subject of drawback, or whether the entry has been referenced on a certificate of delivery or certificate of manufacture and delivery so as to enable a party to make such entry the subject of drawback (see §§181.50(b) and 191.81(b) of this chapter).

FINES & PENALTIES 42. Protest content shall contain all of the following information EXCEPT: A. The name and address of the protestant, i.e., the importer of record or consignee, and the name and address of his agent or attorney if signed by one of these. B. The importer number of the protestant. If the protestant is represented by an agent having power of attorney, the importer number of the agent should also be shown. C. The number and date of the entry D. A copy of the bill of lading E. The nature of, and justification for, the objection set forth distinctly and specifically with respect to each category, payment, claim, decision, or refusal.

E. Copy of a bill from CBP for duties owed 19 CFR 176.11 PART 176—PROCEEDINGS IN THE COURT OF INTERNATIONAL TRADE Subpart B—Transmission of Records §176.11 Transmission of records to Court of International Trade. Upon receipt of service of a summons in an action initiated in the Court of International Trade the following items shall be immediately transmitted to the Court of International Trade as part of the official record by the Customs officer concerned: (a) Consumption or other entry; (b) Commercial invoice; (c) Special Customs invoice; (d) Copy of protest and any amendments thereto; (e) Copy of denial or protest in whole or in part; (f) Importer's exhibits; (g) Official samples; (h) Any official laboratory reports; (i) The summary sheet; (j) In any case in which one or more of the items listed in paragraphs (a) through (i) of this section do not exist, the Customs officer shall include a statement to that effect, identifying the items which do not exist.

FINES & PENALTIES 43. Upon receipt of service of a summons in an action initiated in the Court of International Trade, all of the following items shall be immediately transmitted to the Court of International Trade as part of the official record by the Customs officer concerned, EXCEPT: A. Consumption or other entry B. Commercial Invoice C. Special Customs Invoice D. Official samples E. Copy of a bill from CBP for duties owed

A. Within 10 days of the date of the oral disclosure 19 C.F.R. 162.74(a)(2) PART 162—INSPECTION, SEARCH, AND SEIZURE Subpart G—Special Procedures for Certain Violations §162.74 Prior disclosure. (a) In general—(1) A prior disclosure is made if the person concerned discloses the circumstances of a violation (as defined in paragraph (b) of this section) of 19 U.S.C. 1592 or 19 U.S.C. 1593a, either orally or in writing to a Customs officer before, or without knowledge of, the commencement of a formal investigation of that violation, and makes a tender of any actual loss of duties, taxes and fees or actual loss of revenue in accordance with paragraph (c) of this section. A Customs officer who receives such a tender in connection with a prior disclosure shall ensure that the tender is deposited with the concerned local Customs entry officer. (2) A person shall be accorded the full benefits of prior disclosure treatment if that person provides information orally or in writing to Customs with respect to a violation of 19 U.S.C. 1592 or 19 U.S.C. 1593a if the concerned Fines, Penalties, and Forfeitures Officer is satisfied the information was provided before, or without knowledge of, the commencement of a formal investigation, and the information provided includes substantially the information specified in paragraph (b) of this section. In the case of an oral disclosure, the disclosing party shall confirm the oral disclosure by providing a written record of the information conveyed to Customs in the oral disclosure to the concerned Fines, Penalties, and Forfeitures Officer within 10 days of the date of the oral disclosure. The concerned Fines, Penalties and Forfeiture Officer may, upon request of the disclosing party which establishes a showing of good cause, waive the oral disclosure written confirmation requirement. Failure to provide the written confirmation of the oral disclosure or obtain a waiver of the requirement may result in denial of the oral prior disclosure.

FINES & PENALTIES 44. In accordance with 19 C.F.R. 162.74, an oral prior-disclosure must be confirmed by a written record of the information conveyed to CBP, to the concerned Fines, Penalties, and Forfeitures Officer, within ________________. A. Within 10 days of the date of the oral disclosure B. Within 30 days of the date of the oral disclosure C. Within 10 days of the date of identifying a potential violation D. Within 30 days of the date of identifying a potential violation (or such longer period as CBP may provide) E. Within 30 days of the date of receiving notice that CBP has commenced a formal investigation

D. The name and contact information of the person responsible for the violation. 19 CFR 162.74 PART 162—INSPECTION, SEARCH, AND SEIZURE Subpart G—Special Procedures for Certain Violations §162.74 Prior disclosure. (b) Disclosure of the circumstances of a violation: (1) Identifies the class or kind of merchandise involved in the violation; (2) Identifies the importation or drawback claim included in the disclosure by entry number, drawback claim number, or by indicating each concerned Customs port of entry and the approximate dates of entry or dates of drawback claims; (3) Specifies the material false statements, omissions or acts including an explanation as to how and when they occurred; and (4) Sets forth, to the best of knowledge, the true and accurate information or data that should have been provided in the entry or drawback claim documents, and states that the disclosing party will provide any information or data unknown at the time of disclosure within 30 days of the initial disclosure date. Extensions of the 30-day period may be requested by the disclosing party from the concerned Fines, Penalties, and Forfeitures Officer to enable the party to obtain the information or data.

FINES & PENALTIES 45. Which of the following circumstances do NOT need to be disclosed when a party makes a valid prior disclosure of a violation of 19 USC 1592? A. The importation identified by entry number, drawback claim number or by port of entry, and the approximate date of entry. B. The class or kind of merchandise involved in the violation. C. The material false statements, omissions or acts. D. The name and contact information of the person responsible for the violation. E. The true and accurate information or data that should have been provided.

B. 7 working days 19 CFR 172.3 PART 172—CLAIMS FOR LIQUIDATED DAMAGES; PENALTIES SECURED BY BONDS Subpart A—Notice of Claim and Application for Relief §172.3 Filing a petition. (e) Exception for certain cases. If a penalty or claim for liquidated damages is assessed and fewer than 180 days remain from the date of penalty or liquidated damages notice before the statute of limitations may be asserted as a defense, the Fines, Penalties, and Forfeitures Officer may specify in the notice a reasonable period of time, but not less than 7 working days, for the filing of a petition for relief. If a petition is not filed within the time specified, the matter will be transmitted promptly to the appropriate Office of the Chief Counsel for referral to the Department of Justice.

FINES & PENALTIES 46. A penalty or claim for liquidated damages is assessed and fewer than 180 days remain from the date of penalty or liquidated damages notice. Before the statute of limitations may be asserted as a defense, the Fines, Penalties, and Forfeitures Officer may specify in the notice a reasonable period of time, but not less than _______, for the filing of a petition for relief. A. 5 working days B. 7 working days C. 10 working days D. 30 working days E. 60 workings days

E. Within 60 calendar days after issuing a protest review decision, CBP will publish the decision in the Customs Bulletin or otherwise make it available for public inspection. Disclosure is governed by 6 CFR part 5 and 19 CFR part 103. 19 C.F.R. §174.32 PART 174—PROTESTS Subpart C—Review and Disposition of Protests §174.32 Publication. Within 90 calendar days after issuing a protest review decision, CBP will publish the decision in the Customs Bulletin or otherwise make it available for public inspection. Disclosure is governed by 6 CFR part 5 and 19 CFR part 103. 19CFR174.16; 19CFR174.21(b); 19CFR174.22(d); 19CFR174.12(b)

FINES & PENALTIES 47. Which statement regarding Protest is FALSE? A. A protest shall not be filed against the decision of the port director on reliquidation upon any question not involved in the reliquidation. B. If the protest relates to an administrative action involving exclusion of merchandise from entry or delivery under any provision of the Customs laws, the port director shall review and act on a protest filed in accordance with section 514(a)(4), Tariff Act of 1930, as amended (19 U.S.C. 1514(a)(4)), within 30 days from the date the protest was filed. C. If the port director fails to allow or deny a protest which is the subject of a request for accelerated disposition within 30 days from the date of the mailing of such request, the protest shall be deemed to have been denied at the close of the 30th day following such date of mailing. D. A written protest against a decision of CBP must be filed in quadruplicate on CBP Form 19 or a form of the same size clearly labeled "Protest" and setting forth the same content in its entirety, in the same order, addressed to CBP. E. Within 60 calendar days after issuing a protest review decision, CBP will publish the decision in the Customs Bulletin or otherwise make it available for public inspection. Disclosure is governed by 6 CFR part 5 and 19 CFR part 103.

E. Class 11 19 CFR 19.1 PART 19—CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN §19.1 Classes of customs warehouses. (a) Classifications. Customs warehouses shall be designated according to the following classifications: (11) Class 11. Bonded warehouses, known as "general order warehouses," established for the storage and disposition exclusively of general order merchandise as described in §127.1 of this chapter.

FOREIGN TRADE ZONES 54. A ______________ bonded warehouse is known as a general order warehouse, established for the storage and disposition exclusively of general order merchandise. A. Class 3 B. Class 5 C. Class 8 D. Class 9 E. Class 11

E. Direct Delivery 19 CFR 146.39(a) PART 146—FOREIGN TRADE ZONES Subpart C—Admission of Merchandise to a Zone §146.39 Direct delivery procedures. (a) General. This procedure is for delivery of merchandise to a zone without prior application and approval on Customs Form 214.

FOREIGN TRADE ZONES 55. _________________ is the procedure for delivery of merchandise to a zone without prior application and approval on Customs Form 214. A. Constructive Transfer B. Activation C. Transfer D. Admit E. Direct Delivery

B. CBP Form 7501 19 CFR 19.6(d)(2), PART 19—CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN §19.6 Deposits, withdrawals, blanket permits to withdraw and sealing requirements. (d) Blanket permits to withdraw (2) Withdrawals under blanket permit. Withdrawals may be made under blanket permit without any further CBP approval, and must be documented by placing a copy of the withdrawal document in the proprietor's permit file folder. Each withdrawal must be filed on CBP Form 7501, or its electronic equivalent, and must be consecutively numbered, prefixed with the letter"B". The withdrawal must specify the quantity and value of each type of merchandise to be withdrawn. Each copy must bear the summary statement described in §144.32(a) of this chapter, reflecting the balance of merchandise covered by the warehouse entry.... 19 CFR 18.20(a), 19CFR 144.37(a), 19 CFR 144.13, 19 CFR 174.13(b), 19 CFR 151.11

FOREIGN TRADE ZONES 56. Warehouse withdrawals under blanket permit must be filed on which Form? A. CBP Form 7512 B. CBP Form 7501 C. Customs Form 301 D. CBP Form 19 E. Customs Form 28

B. CBP Form 216 19 CFR 146.52 PART 146—FOREIGN TRADE ZONES Subpart E—Handling of Merchandise in a Zone §146.52 Manipulation, manufacture, exhibition or destruction; Customs Form 216.

FOREIGN TRADE ZONES 57. What CBP Form is used for permission to manipulate, manufacture, exhibit, or destroy merchandise in a FTZ? A. CBP Form 7501 B. CBP Form 216 C. CBP Form 214 D. CBP Form 3461 E. CBP Form 6043

D. Jordan FTA 19 CFR 24.23(c) enumerates the exemptions and limitations to Paragraphs (b) (1) and (b) (2) in regards to fees for processing merchandise (and Jordan isn't). PART 24—CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE §24.23 Fees for processing merchandise. (b) Fees—(1) Formal entry or release—(i) Ad valorem fee—(A) General. Except as provided in paragraph (c) of this section, merchandise that is formally entered or released is subject to the payment to CBP of an ad valorem fee of 0.3464 percent....

FREE TRADE AGREEMENTS 48. Which of the following has a Merchandise Processing Fee (MPF) requirement? A. Israel FTA B. Oman FTA C. Peru TPA D. Jordan FTA E. Insular Possessions

D.Exporter or producer; 30 19 C.F.R. § 181.11(d) PART 181—NORTH AMERICAN FREE TRADE AGREEMENT Subpart B—Export Requirements §181.11 Certificate of Origin. (d) Notification of errors in Certificate. An exporter or producer in the United States who has completed and signed a Certificate of Origin, and who has reason to believe that the Certificate contains information that is not correct, shall within 30 calendar days after the date of discovery of the error notify in writing all persons to whom the Certificate was given by the exporter or producer of any change that could affect the accuracy or validity of the Certificate.

FREE TRADE AGREEMENTS 49. The _______ that completes and signs the NAFTA Certificate of Origin has _______ calendar days after the date of discovery of incorrect information in the Certificate to notify in writing all persons to whom the Certificate was originally given of the error. A.CBP Officer; 10 B.Freight Forwarder; 15 C.Importer of Record; 15 D.Exporter or producer; 30 E.Ship's captain; 5

C. The Certificate of Origin shall be signed by the importer. 19 CFR 181.22(b)(2) PART 181—NORTH AMERICAN FREE TRADE AGREEMENT Subpart C—Import Requirements §181.22 Maintenance of records and submission of Certificate by importer. (b) Submission of Certificate. (2) Shall be signed by the exporter or by the exporter's authorized agent having knowledge of the relevant facts;

FREE TRADE AGREEMENTS 50. Which of the following statements regarding the North American Free Trade Agreement (NAFTA) Certificate of Origin is NOT true? A. The Certificate of Origin may be applicable to a single or multiple importation(s) into the United States. B. A Certificate of Origin is not required for non-commercial importations. C. The Certificate of Origin shall be signed by the importer. D. If the Certificate of Origin is illegible or defective, the importer shall be given a period of not less than 5 working days to submit a corrected Certificate. E. The Certificate of Origin shall be completed in the English language or in the language of the country from which the good is exported.

D. General Note 13 13. Pharmaceutical products.Whenever a rate of duty of "Free" followed by the symbol "K" in parentheses appears in the "Special" subcolumn for a heading or subheading, any product (by whatever name known) classifiable in such provision which is the product of a country eligible for tariff treatment under column 1 shall be entered free of duty, provided that such product is included in the pharmaceutical appendix to the tariff schedule. Products in the pharmaceutical appendix include the salts, esters and hydrates of the International Non-proprietary Name (INN) products enumerated in table 1 of the appendix that contain in their names any of the prefixes or suffixes listed in table 2 of the appendix, provided that any such salt, ester or hydrate is classifiable in the same 6-digit tariff provision as the relevant product enumerated in table 1.

FREE TRADE AGREEMENTS 51. An importer makes an entry of Phenobarbital Sodium originating from Mauritius that qualifies for a free rate of duty under the special tariff treatment programs. They use special preference indicator "K" on the CBP Form 7501. Pursuant to which General Note of the Harmonized Tariff Schedule are they making their claim under? A. General Note 29 B. General Note 34 C. General Note 4 D. General Note 13 E. General Note 8

D. 19 CFR 10.1026 PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. Subpart R—United States-Korea Free Trade Agreement §10.1026 Verification and justification of claim for preferential tariff treatment. (a) Verification. A claim for preferential tariff treatment made under §10.1003(b) or §10.1011 of this subpart, including any statements or other information submitted to CBP in support of the claim, will be subject to such verification as the Center director deems necessary...

FREE TRADE AGREEMENTS 52. What regulation would you find the verification authority for the US-Korea Free Trade Agreement (UKFTA)? A. 19 CFR 10.616 B. 19 CFR 10.784 C. 19 CFR 10.926 D. 19 CFR 10.1026 E. 19 CFR 10.2026

D. The importer may be subject to a record keeping penalty for failure to comply with the lawful demand. 19 CFR 163 PART 163—RECORDKEEPING §163.10 Failure to comply with court order; penalties. (a) Monetary penalties. The U.S. district court for any judicial district in which a person served with a Customs summons is found or resides or is doing business may order such person to comply with the summons. Upon the failure of a person to obey a court order to comply with a Customs summons, the court may find such person in contempt and may assess a monetary penalty.

FREE TRADE AGREEMENTS 53. An importer fails to produce a NAFTA Certificate of Origin for an entry claiming duty free treatment after CBP issued a Request for Information asking the importer to provide a valid NAFTA Certificate of Origin. Which of the following is true concerning a possible recordkeeping penalty action by CBP? A. The importer is not subject to a recordkeeping penalty because only the exporter is required to retain the NAFTA Certificate of Origin. B. The importer is not subject to a recordkeeping penalty because the NAFTA Certificate of Origin is not on the "(a)(1)(A) list". C. If CBP liquidates the entry without NAFTA duty preference, CBP cannot also issue a recordkeeping penalty. D. The importer may be subject to a recordkeeping penalty for failure to comply with the lawful demand. E. CBP may issue a recordkeeping penalty only after serving a Customs summons in addition to the Request for Information.

E. $760.00 19CFR133.3(b) Fees PART 133—TRADEMARKS, TRADE NAMES, AND COPYRIGHTS Subpart A—Recordation of Trademarks §133.3 Documents and fee to accompany application. (b) Fee. The application shall be accompanied by a fee of $190 for each trademark to be recorded. However, if the trademark is registered for more than one class of goods (based on the class, or classes, first stated on the certificate of registration, without consideration of any class, or classes, also stated in parentheses) the fee for recordation shall be $190 for each class for which the applicant desires to record the trademark with the United States Customs Service.

INTELLECTUAL PROPERTY RIGHTS 58. Brown Bag, Inc. is looking to register their trademarks. They presently have 4 different classes of goods. How much will they be charged to register all their trademarks? A. $.00. This is a free service. B. $190.00 C. $380.00 D. $570.00 E. $760.00

B. $25,000 19 C.F.R. § 133.27(a) PART 133—TRADEMARKS, TRADE NAMES, AND COPYRIGHTS Subpart C—Importations Bearing Recorded Marks or Trade Names §133.27 Civil fines for those involved in the importation of merchandise bearing a counterfeit mark. (a) First violation. For the first seizure of merchandise under this section, the fine imposed will not be more than the value the merchandise would have had if it were genuine, according to the manufacturer's suggested retail price in the United States at the time of seizure. (b) Subsequent violations: For the second and each subsequent seizure under this section, the fine imposed will not be more than twice the value the merchandise would have had if it were genuine, according to the manufacturer's suggested retail price in the United States at the time of seizure. Note: The trick here is that the fine cited relates ONLY to Trademark violation and NOT copyright

INTELLECTUAL PROPERTY RIGHTS 59. Bob's Big Bargains Unlimited imported a shipment of designer branded t-shirts that were determined to bear counterfeit trademarks and seized by CBP. The relevant trademarks were recorded with CBP. The shipment contained 500 shirts with an invoice value of $5.00 each, a bargain compared to the manufacturer's suggested retail price of $50.00 for the genuine designer branded t-shirt. This was the second intellectual property rights seizure since the importer started his business a few months ago. The importer's previous seizure involved piratical plush toys that infringed numerous copyrights recorded with CBP. The civil penalty that CBP may assess for the importer's second seizure can be no more than: A. $2,500 B. $25,000 C. $5,000 D. $50,000 E. None of the above.

E. None of the above. 19 C.F.R. § 148.55 PART 148—PERSONAL DECLARATIONS AND EXEMPTIONS Subpart F—Other Exemptions §148.55 Exemption for articles bearing American trademark. (a) Application of exemption. An exemption is provided for trademarked articles accompanying any person arriving in the United States... PART 145—MAIL IMPORTATIONS Subpart E—Restricted and Prohibited Merchandise §145.55 Trademarks, trade names, and copyrights. Merchandise bearing a trademark or trade name entitled to protection against imports, merchandise bearing a mark or name that copies or simulates such a trademark or trade name, and merchandise which is in violation of copyright law is subject to the restrictions and prohibitions set forth in part 133 of this chapter. PART 133—TRADEMARKS, TRADE NAMES, AND COPYRIGHTS Subpart C—Importations Bearing Recorded Marks or Trade Names §133.24 Restrictions on articles accompanying importer and mail importations. (a) Detention. Articles accompanying an importer and mail importations subject to the restrictions of §§133.22 and 133.23 shall be detained for 30 days from the date of notice that such restrictions apply, to permit the establishment of whether any of the circumstances described in §133.22(c) or 133.23(d) are applicable. (b) Notice of detention. Notice of detention shall be given in the following manner: (2) Mail importations. When the articles arrive by mail in noncommercial shipments, or in commercial shipments valued at $250 or less, notice of the detention shall be given on Customs Form 8. (3) Mail importations. Articles arriving by mail in noncommercial shipments, or in commercial shipments valued at $250 or less, may be exported or destroyed at the request of the addressee or may be released if: (i) The addressee appears in person at the appropriate Customs office and at that time removes or obliterates the marks in a manner acceptable to the Customs officer; or (ii) The request of the addressee appearing in person to obtain skillful removal of the marks is granted by the port director under such conditions as he may deem necessary, and upon return of the article to Customs for verification, the marks are found to be satisfactorily removed. (d) Seizure. If the importer has not obtained release of detained articles within the 30-day period of detention, the merchandise shall be seized and forfeiture proceedings instituted. The importer shall be promptly notified of the seizure and liability to forfeiture and his right to petition for relief in accordance with the provisions of part 171 of this chapter.

INTELLECTUAL PROPERTY RIGHTS 60. A mail shipment of one counterfeit handbag valued at $500, bearing a spurious mark identical with, or substantially indistinguishable from, a mark registered on the Principal Register of the U.S. Patent and Trademark Office and recorded with CBP, is exempt from prohibition under section 526, Tariff Act of 1930, as amended (19 U.S.C.§ 1526), if: A. The item is intended for personal use, and the exemption for the same type of article has not been taken within the 30-day period. B. The item is intended for personal use, and the quantity does not exceed the exemption of one article of the type bearing the protected trademark. C. The circumstances allowing exemption from trademark or trade name restriction(s) set forth in §133.22(c) or §133.23(d) are established. D. The addressee appears in person at the appropriate Customs office and, at that time, removes or obliterates the marks in a manner acceptable to the Customs officer. E. None of the above.

C. If there is a change in the name of the owner of a recorded trademark, but no change in ownership, written notice thereof shall be given to the IPR & Restricted Merchandise Branch, CBP Headquarters, accompanied by a fee of $190.00. 19 CFR 133.6 PART 133—TRADEMARKS, TRADE NAMES, AND COPYRIGHTS Subpart A—Recordation of Trademarks §133.6 Change in name of owner of recorded trademark. If there is a change in the name of the owner of a recorded trademark, but no change in ownership, written notice thereof shall be given to the IPR & Restricted Merchandise Branch, CBP Headquarters, accompanied by: (a) A status copy of the certificate of registration certified by the U.S. Patent and Trademark Office showing title to be presently in the name as changed; and (b) A fee of $80, which covers all trademarks included in the application which have been previously recorded with the U.S. Customs and Border Protection. A check or money order shall be made payable to the U.S. Customs and Border Protection.

INTELLECTUAL PROPERTY RIGHTS 61. Which statement is FALSE? A. Merchandise bearing a trademark that has been accorded Lever-rule protection under 19 C.F.R. part 133, may be imported into the United States if it bears a conspicuous and legible label designed to remain on the merchandise or its packaging stating that "the product is not a product authorized by the United States trademark owner for importation and is physically and materially different from the authorized product. B. Protection for a recorded trade name shall remain in force as long as the trade name is used. C. If there is a change in the name of the owner of a recorded trademark, but no change in ownership, written notice thereof shall be given to the IPR & Restricted Merchandise Branch, CBP Headquarters, accompanied by a fee of $190.00. D. A "copying or simulating" trademark or trade name is one which may so resemble a recorded mark or name as to be likely to cause the public to associate the copying or simulating mark or name with the recorded mark or name. E. The importation of infringing copies or phonorecords of works copyrighted in the U.S. is prohibited by Customs. The importation of lawfully made copies is not a Customs violation.

A. 19 CFR 134.46 PART 134—COUNTRY OF ORIGIN MARKING Subpart E—Method and Location of Marking Imported Articles §134.46 Marking when name of country or locality other than country of origin appears. ...there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.

MARKING 62. Which section of 19 CFR references the appropriate size for country of origin marking if a country other than the country of origin appears in close proximity? A. 19 CFR 134.46 B. 19 CFR 134.21 C. 19 CFR 134.4 D. 19 CFR 134.45 E. 19 CFR 134.12

D. Barbed Wire 19CFR 134.33 PART 134—COUNTRY OF ORIGIN MARKING Subpart D—Exceptions to Marking Requirements §134.33 J-List exceptions. (no barbed wire)

MARKING 63. Which of the following is NOT an exception to marking requirements? A. Steel Bands B. Playing Cards C. Cut Flowers D. Barbed Wire E. Sawed Lumber

D. 19 CFR 134.12 PART 134—COUNTRY OF ORIGIN MARKING Subpart B—Articles Subject to Marking §134.12 Foreign articles reshipped from a U.S. possession. Articles of foreign origin imported into any possession of the United States outside its Customs territory and reshipped to the United States are subject to all marking requirements applicable to like articles of foreign origin imported directly from a foreign country to the United States.

MARKING 64. Which statement is FALSE with regards to Marking? A. Any intentional removal, defacement, destruction, or alteration of a marking of the country of origin required by section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), and this part in order to conceal this information may result in criminal penalties of up to $5,000 and/or imprisonment for 1 year, as provided in 19 U.S.C. 1304(h). B. If within 30 days from the date of the notice of redelivery, or such additional period as the port director may allow for good cause shown, the importer does not properly mark or redeliver all merchandise previously released to him, the port director shall demand payment of liquidated damages incurred under the bond in an amount equal to the entered value of the articles not properly marked or redelivered. C. The adjectival form of the name of a country shall be accepted as a proper indication of the name of the country of origin of imported merchandise provided the adjectival form of the name does not appear with other words so as to refer to a kind or species of product. For example, such terms as "English walnuts" or "Brazil nuts" are unacceptable. D. Articles of foreign origin imported into any possession of the United States outside its Customs territory and reshipped to the United States are not subject to all marking requirements applicable to like articles of foreign origin imported directly from a foreign country to the United States. E. An article which is to be processed in the United States by the importer or for his account shall not be considered to be within the specifications of section 304(a)(3)(G), of the Tariff Act of 1930, as amended (19 U.S.C. 1304(a)(3)(G)), if there is a reasonable method of marking which will not be obliterated, destroyed, or permanently concealed by such processing.

A. 2 years 19 CFR 141.34 PART 141—ENTRY OF MERCHANDISE Subpart C—Powers of Attorney §141.34 Duration of power of attorney. Powers of attorney issued by a partnership shall be limited to a period not to exceed 2 years from the date of execution. All other powers of attorney may be granted for an unlimited period.

POWER OF ATTORNEY 65. Powers of attorney issued by a partnership shall be limited to a period not to exceed ___ years from the date of execution. All other powers of attorney may be granted for an unlimited period. A. 2 B. 5 C. 6 D. 8 E. 10

C. 19 CFR 141.36 PART 141—ENTRY OF MERCHANDISE Subpart C—Powers of Attorney §141.36 Nonresident principals in general. A power of attorney executed by a nonresident principal shall not be accepted unless the agent designated thereby is a resident and is authorized to accept service of process against such nonresident.

POWER OF ATTORNEY 66. Which of the below is FALSE concerning a Power of Attorney? A. A power of Attorney to a minor shall not be accepted. B. Powers of attorney issued by a partnership shall be limited to a period not to exceed 2 years from the date of execution. C. A power of attorney executed by a nonresident principal shall not be accepted if the agent designated thereby is a resident and is authorized to accept service of process against such nonresident. D. A trustee may execute a power of attorney for the transaction of Customs business incident to the trusteeship. E. Customs Form 5291 may be used for giving power of attorney to transact Customs business.

E. CBP FORM 5297 19 C.F.R. § 113.37(g)(1) PART 113—CBP BONDS Subpart D—Principals and Sureties §113.37 Corporate sureties. (g) Power of attorney for the agent or attorney of the surety. Corporations may execute powers of attorney to act in their behalf in the following manner: (1) Execution and contents. Corporate surety powers of attorney may be submitted to CBP on the CBP Form 5297 and may be scanned and submitted as an email attachment, or submitted by facsimile (fax) or mail.... (i) Corporate surety name and number, (ii) Name and address of agent or attorney, and social security number or other surety-generated 9-digit alphanumeric identification number for the agent or attorney. (iii) Port(s) where the agent or attorney is authorized to act, (iv) Date of execution of power of attorney, (v) Seal of the corporate surety, (vi) Signature of any two principal officers of corporation, and (vii) Dollar amount of authorization.

POWER OF ATTORNEY 67. A corporate surety power of attorney is executed on which CBP Form? A. CBP FORM 3299 B. CBP FORM 3173 C. CBP FORM 5106 D. CBP FORM 5291 E. CBP FORM 5297

C. Entry type code 11 19 C.F.R. § 143.21(k) §143.21 Merchandise eligible for informal entry. (k) Products of the United States, when the aggregate value of the shipment does not exceed $10,000 and the products are imported— (1) For the purposes of repair or alteration prior to reexportation, or (2) After having been either rejected or returned by the foreign purchaser to the United States for credit. Also at Subheading 9801.00.1012, HTSUS & CBP Form 7501 Instructions

PRACTICAL EXERCISE 68. For the above entry summary, what would the proper entry type code be for Block 2? A. 25 B. 03 C. 11 D. 06 E. None of the above

E. EXEMPT 19 C.F.R. § 24.23(c)(i): §24.23 Fees for processing merchandise. (c) Exemptions and limitations. (1) The ad valorem fee, surcharge, and specific fees provided for under paragraphs (b)(1) and (b)(2) of this section will not apply to: (i) Except as provided in paragraph (c)(2) of this section, articles provided for in chapter 98 of the HTSUS

PRACTICAL EXERCISE 69. What is the payable amount of Merchandise Processing Fees (MPF) on the above entry? A) $2.00 B) $6.00 C) $25.00 D) $485.00 E) EXEMPT

E. Prep of 7501 instructions BLOCK 2) ENTRY TYPE Consumption Entries Free and Dutiable 01 Quota/Visa 02 Antidumping/Countervailing Duty (AD/CVD) 03 Appraisement 04 Vessel Repair 05 Foreign Trade Zone Consumption 06 Quota/Visa and AD/CVD combinations 07 Duty Deferral 08

PRACTICAL EXERCISE 70. The shipment of quota merchandise is subject to antidumping. What entry type code would you use in Block 2 of the CBP Form 7501? A. 01 B. 02 C. 03 D. 06 E. 07

D. Prep of 7501 instructions BLOCK 2) ENTRY TYPE ABI/N/L = ABI "live" entry/entry summary not paid on a statement

PRACTICAL EXERCISE 71. In Block 2 on the Entry summary, what does ABI/N/L mean? A. Statement paid by check or cash B. Statement paid on a periodic monthly basis C. Summary not paid on statement D. "Live" entry/entry summary not paid on statement E. Statement paid via ACH for a "live" entry/entry summary

D. Prep of 7501 instructions BLOCK 9) MODE OF TRANSPORT ... 20 - Rail, non-container 21 - Rail, container 30 - Truck, non-container 31 - Truck, container 32 - Auto 33 - Pedestrian ...

PRACTICAL EXERCISE 72. What would the mode of transportation be in Block 9 for Pedestrian? A. 11 B. 20 C. 32 D. 33 E. 50

D. Prep of 7501 instructions BLOCK 10) COUNTRY OF ORIGIN When an entry summary covers merchandise from more than one country of origin, record the word "MULTI" in this block. In column 27, directly below the line number, prefixed with the letter "O," indicate the ISO code corresponding to each line item.

PRACTICAL EXERCISE 73. When an entry summary covers merchandise from more than one country of origin, MULTI must be recorded in which block? A. 2 B. 5 C. 8 D. 10 E. 14

E. Prep of 7501 instructions BLOCK 10) COUNTRY OF ORIGIN --Special Note for Goods of Canadian Origin The ISO country code "CA" for Canada for goods of Canadian Origin will no longer be reported as a country of origin. As of May 15, 1997, the Canadian Province codes will replace the code "CA". The following conditions in which the "CA" is acceptable, in addition to the Province Codes: 1. Withdrawals of goods from warehouses for consumption. 2. Entries of goods from Foreign Trade Zones into the Commerce of the U.S. 3. Informal entries. 4. Imports of Canadian origin arriving from countries other than Canada. 5. Cargo selectivity entries not certified from entry summary, i.e. full cargo selectivity entries provided with entry data only or border cargo selectivity entries. 6. Data elements intended specifically for other government agencies, e.g. FDA , DOT, and EPA which only allow "CA" to be used as the origin code.

PRACTICAL EXERCISE 74. The ISO country code "CA" for Canada for goods of Canadian Origin is no longer reported as a country of origin. As of May 15, 1997, the Canadian Province codes replaced the code "CA". The CA code, in addition to the province code, is acceptable in each case below EXCEPT? A. Withdrawals of goods from warehouses for consumption. B. Entries of goods from Foreign Trade Zones into the Commerce of the U.S. C. Informal entries. D. Imports of Canadian origin arriving from countries other than Canada. E. Cargo selectivity entries certified from entry summary, i.e. full cargo selectivity entries provided with entry data only or border cargo selectivity entries.

B. Prep of 7501 instructions BLOCK 25) ULTIMATE CONSIGNEE NAME AND ADDRESS On a warehouse withdrawal, the original warehouse entry number should be recorded at the bottom of this block.

PRACTICAL EXERCISE 75. On a warehouse withdrawal, the original warehouse entry number should be recorded at the bottom of block________. A. 2 B. 25 C. 26 D. 29 E. 32

D. $405,000 19CFR 159.32 PART 159—LIQUIDATION OF DUTIES Subpart C—Conversion of Foreign Currency §159.32 Date of exportation. The date of exportation for currency conversion shall be fixed in accordance with §152.1(c) of this chapter. 19CFR 152.1 (c) PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Subpart A—General Provisions §152.1 Definitions. (c) Date of exportation. "Date of exportation," or the "time of exportation", means the actual date the merchandise finally leaves the country of exportation for the United States. If no positive evidence is at hand as to the actual date of exportation, the Center director shall ascertain or estimate the date of exportation by all reasonable ways and means in his power, and in so doing may consider dates on bills of lading, invoices, and other information available to him.

PRACTICAL EXERCISE 76. Ace Auto Imports in Albany, NY purchases 3 Rolls Royce cars from Everything British Auto Dealers in London, England. The invoice, prepared for the sale and shipment of these goods, lists the total price paid or payable as 300,000 British Pounds. The cars were shipped by vessel from Liverpool, England on May 3, 2016 and arrived in Newark, New Jersey on May 10, 2016. The certified rate for the pound on May 3, 2016 was US$ 1.35. The certified rate for the pound on May 10, 2016 was US$ 1.40. The value to be declared for entry purposes would be: A $300,000 B. $222,222 C. $420,000 D. $405,000 E. $214,285

C. 19 CFR 152.102 Definitions PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Subpart E—Valuation of Merchandise §152.102 Definitions. (f) Price actually paid or payable. "Price actually paid or payable" means the total payment (whether direct or indirect, and exclusive of any charges, costs, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation in the United States) made, or to be made, for imported merchandise by the buyer to, or for the benefit of, the seller.

PRACTICAL EXERCISE 77. All of the below are true, EXCEPT: A. "Selling commission" means any commission paid to the seller's agent, who is related to or controlled by, or works for or on the behalf of, the manufacturer or seller. B. "Packing costs" means the cost of all containers (exclusive of instruments of international traffic) and coverings of whatever nature and of packing, whether for labor or materials, used in placing merchandise in condition, packed ready for shipment to the United States. C. "Price actually paid or payable" means the total payment (whether direct or indirect, and exclusive of any charges, costs, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation in the United States) made, or to be made, for imported merchandise by the buyer to, or for the benefit of, the buyer. D. "Related persons" means any person directly or indirectly owning, controlling, or holding with power to vote, five percent or more of the outstanding voting stock or shares of any organization, and that organization. E. "Identical merchandise" means merchandise identical in all respects to, and produced in the same country and by the same person as, the merchandise being appraised.

C. Which changes in assets and liabilities should not be recorded. 19CFR152. 102 Definitions PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Subpart E—Valuation of Merchandise §152.102 Definitions. (c) Generally accepted accounting principles. (1) "Generally accepted accounting principles" refers to any generally recognized consensus or substantial authoritative support regarding: (ii) Which changes in assets and liabilities should be recorded;

PRACTICAL EXERCISE 78. Generally accepted accounting principles refer to any generally recognized consensus or substantial authoritative support regarding any of the below EXCEPT: A. Which financial statements should be prepared. B. What information should be disclosed and how it should be disclosed. C. Which changes in assets and liabilities should not be recorded. D. Which economic resources and obligations should be recorded as assets and liabilities. E. How the assets and liabilities and changes in them should be measured.

C. Imported merchandise may be appraised on the basis of arbitrary or fictitious values. 19 CFR 152.108(g) PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Subpart E—Valuation of Merchandise §152.108 Unacceptable bases of appraisement. (g) Arbitrary or fictitious values.

PRACTICAL EXERCISE 79. Which statement is FALSE? A. Fair market value is the price actually paid or payable for all imported merchandise. B. If the production of an engineering or development assist occurred in the United States and one or more foreign countries, the value of the assist is the value added outside the United States. C. Imported merchandise may be appraised on the basis of arbitrary or fictitious values. D. Materials, components, parts, and similar items incorporated in the imported merchandise, would be considered an assist. E "Related persons" are members of the same family, including brothers and sisters (whether by whole or half-blood), spouse, ancestors, and lineal descendants.

D. $78,500 19CFR 152.103(d)(1)(2) PART 152—CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Subpart E—Valuation of Merchandise §152.103 Transaction value. (d) Assist. If the value of an assist is to be added to the price actually paid or payable, or to be used as a component of computed value, the Center director shall determine the value of the assist and apportion that value to the price of the imported merchandise in the following manner: (1) If the assist consist of materials, components, parts, or similar items incorporated in the imported merchandise, or items consumed in the production of the imported merchandise, acquired by the buyer from an unrelated seller, the value of the assist is the cost of its acquisition. If the assist were produced by the buyer or a person related to the buyer, its value would be the cost of its production. In either case, the value of the assist would include transportation costs to the place of production. (2) If the assist consists of tools, dies, molds, or similar items used in the production of the imported merchandise, acquired by the buyer from an unrelated seller,the value of the assist is the cost of its acquisition. If the assist were produced by the buyer or a person related to the buyer, its value would be cost of its production. If the assist has been used previously by the buyer, regardless of whether it had been acquired or produced by him, the original cost of acquisition or production would be adjusted downward to reflect its use before its value could be determined. If the assist were leased by the buyer from an unrelated seller, the value of the assist would be the cost of the lease. In either case, the value of the assist would include transportation costs to the place of production. Repairs or modifications to an assist may increase its value.

PRACTICAL EXERCISE 80. A used mold was provided free of charge to a Korean manufacturer by the U.S. importer. The used mold cost the importer $75,000. Because of its poor condition, the importer had it repaired for $2,500 before shipping the mold to Korea. The importer paid freight cost of $1,000 and the Korean manufacturer paid $500 import duty for the mold. What is the total value of the assist? A. $75,000 B. $76,000 C. $77,500 D. $78,500 E. $79,000