Category I: Practical Exercises P xercise Using the invoice provided below, answer questions 3 through 5. COMMERCIAL INVOICE Mario’s Foods 4, Shipperitxporter 3. No. and Date of Invoice Mario's Foods US001836 Monday, January 13, 2014 Atlixco 100B 6 No.and Date of LIC Mexico City Mexico 7. For Account and Risk of Messers Jones Cafe i ao Teenie 8. LC Issuing Bank Dallas, TX 78205 9. Notify Party 10. __R.Schaub, 231-423-1234 Ti Remarks 12. Port of Lading | 13. Final Destination | P/O No.: TPSOO1 Mexico City, Mexico | Dallas [Not subject to AD/CVD cases 1a. Carrier | 15. Departure on or about January 20, 2014 16. Description of [17. Quantity ]18. UnitPrice | 19. Goods Amount Country of Origin: Mexico Pickled cucumbers 10000 pieces 0.70 USD $7,000 (One pound jar TOTAL ~ 7,000 Master Bill; 001-63324833 House Bill: COSC56676406 Estimated Entry Date 01/20/2014 ‘Aon. 20143, IfDallas, TX is the port of entry, what is the port code? A. 2101 5311 301 : 5507 E, 6420 4, Block 31 of the CBP Form 7501 should indicate ___ for the pickles. A. 16 ounces B. 10,000 pounds C. 10,000 pieces 10,000 kilograms 4,336 kilograms 5, The Manufucturer’s Identification Code is: ‘A. MXELGOR2568MEX MXGORDES2BAGTA yMXMARFOO30IMEX , NAFTAMARFOOMX ’ B. TAELGOR2568MAT a) ‘rl 2014Practies Using the following abbreviated CBP Form 7501 “Entry Summary,” answer questions 6 through 8. DEPARTMENT OF HOMELAND Filer Codey] 2. Enity | 3. Summary SECURITY Entry No. ABC- | Type 01 | Date U.S. Customs and Border Protection 134567-8 ABVA _|o1i7/14___| ENTRY SUMMARY 4. 3 Bond | 6, Port | 7. Entry Date Surety | Type 8 | Code | 01/04/14 (ees No. 891 101 B Importing Carrier | 9. Mode of 10, Country of Origin SG | Ti Import MAERSK SENANG | Transport 1 Date oon 12. B/L or AWB No. | 13. Manufacturer ID | (4, Exporting Country MY __| 15. Export MAEUTS1824346 | SGHSEXTI234NO Date = Ro __[12/0313 16.17, No, T7LT. [Ie Missing | 19. Foreign Port of 30. 0S. Port of 0670830522 | Date | Docs Lading $5700 Unlading 1001 owe2s 4 21. Location of 22. Consignee No. | 23. Importer No. 04- | 24. Reference No. Goods/GO No. 11572, | SAME 0422353-00 BNSF LOGISTICS PARK PHL. 26. Ultimate Consignee Name and Address | 36. Importer of Record Number and Address City State Zip HS Exteriors 1234 Main Street Norristown, PA 19401 6, Which date is used for caloulating the applicable rate of duty? A. Export B, Import C. Entry entry Summary Immediate Transportation ‘aprt201471. Which of the following is the port of processing? ‘A. Lubbock, Texas B. New York, New York Seattle, Washington Philadelphia, Pennsylvania r. Miami, Florida 8, What is the entry type? ‘A, Warehouse Withdrawal for Consumption Consumption Foreign Trade Zone \Consumption Free and Dutiable D. Transportation and Exportation E. Consumption Anti-dumping/Countervailing Duty ‘Ap 2014| | | Using the abbreviated Entry Summary below, answer questions 9 through 11. Organi: GH SLY c. us D. DE 5D 10 tional country code identified at Block 14 of CBP Form 7501 would be: 27, | "28. Description of Merchandise 2 3. 4, a " PALRTSUS | Duty and 29. 30. i. Rate IR Tax A-HTSUS | A.Gross | Net | A.Bntered | R Dale Line | No- Weight | Quantity | Value ADacyvD | Cents Na [Be B. in |B.cHas | 204 | ADA/CVD | Manifest | HTSUS |C. CIRC Rate Case No Qty. | Units _ | Relationship | 1 vies No, 6 M 35217035541 ‘384 CINS LADIES / MEN’S POLO SHIRTS 384 CTNS Invoice Number ~ 24011 04/2013 001 | APPL AGOA,FROMNON US | NoT- FREE 0.00 D_ | FABRICS RELATED 9819.11.09 0 FREE 0.00 WOMENS COTN BLOUS/SHIRS, ‘v3E 1022805 NIC 9536 DOR 6106.10,0010 c 1339 | ogigri3 905 225 Doz 8.68 CAT 339 o.otoni7 _| @i0Ke ko Other Fee Summary — [33. Towal Entered for Block 39 Value 9. Ifthe country of export of this shipment was Ghana, then the International Standatd nl 201410, The “Total Entered Velue” at Block 35 ist A. $0 $1,339 $9,536 $10,875 B. $63,490 1). What free trade agreement is claimed on this entry summary? ‘African Growth and Opportunity Act F” U.S.-Colombia Free Trade Agreement D. North American Free Trade Agreement osee System of Preferences B, There is no free trade agreement elaim on this entry summary, u ‘ape 2014Category II: Practical Exercises ‘The following three questions are based on the information provided below for a one line entry summary. z. ‘Be Devcon af Marchanng = = a = 2 oF ANTSiS Rate aod AR Tox tee | a ursus a ecssiegs | netctartyn | A Eneadvane |B ADACYO to pote Come [BLADNCWD GaseNe,| SMantetOy. | HrsuSun | SHES |S IRC Rt i 2 cr lzron nickel alloy strip 2 Cr Ixavoice wurber - 4 Joox frua-xnn,moRE TRAN COLD RozD NoP-RELATED a. |7236.99-0280 328 467 | 17042 FREE 0.00 cane | oo lasa2-817-000 29.78 | > lcs33-aas-o00 32.828 Merchandise Processing Fee iaeeay nV. a7e42.90 usp @ 1. boo000 BY. Ave4i1s0 As 27043] otter Fee SurmaryerBioacs® 85. Toei Erared Vas CEP USE ONLY TOTALS Ka CODES Raced Oa Daly is raat Othe Fes Reason cooe |S cara TEC Ta Is [sk DECLARATION oF PORTER OF RECORD eae PUR "AUTH [OWNER OF PURCHASER) OR AUTHORIZED AGENT —— ‘ect ata be [] impr feo and athe acta owner, parcter cnsgne fa CAP prpcasie a shown above, OR [] owner October 20163. Which free trade agreement is claimed? US.—Colombia Free Trade Agreement U.S. - Chile Free Trade Agreement C. U.S.—Korea Free Trade Agreement D. North American Free Trade Agreement E, There is no free trade agreement claimed. 4, What is the correct value for Block 35, “Total Entered Value”? A. $2,184.78 B. $5,063.18 C,, $7,247.96 $17,042.00 E. $17,101.03 ‘5, What is the correct value for Block 39, “Other”? A, $59.03 By $2,184.78 $7,247.96 $7,306.99 ‘None of the above October 2014Practical Exercise 1 Using the invoice provided below, answer questions 4 and 5. COMMERCIAL INVOICE Mario’s Foods ‘A. Shipper/Exporter Mario’s Foods Atlixco 100B Mexico City Mexico 'B. No. and Date of Invoice US001836 Monday, January 13, 2014 D. For Account and Risk of Messers Jones Cafe 301 Texan Plaza Dallas, TX 78205, F. Notify Party G. RSchaub, 231-423-1234 © No. and Date of LIC E. LiC Issuing Bank I. Port J. Final of Lading Destination ) Mexico City, Mexico | Dallas K. Carrier L. Departure on or about January 20, 2014 Remarks PIO No.: TPSOO] Not subject to AD/CVD cases Marks and Numbers of Pkgs. Fernando’s Pickles 25/1. 16 Ounce Jar, | M. Description of N. Quantit 0. Unit P. Amount Goods y. Price Country of Origin: Mexico Pickled cucumbers 10000 pieces 0.70 USD $7,000 ‘One pound jar TOTAL $7,000 Master Bill: 001-63324833, House Bill: COSC56676406 Estimated Entry Date 01/20/2014 Api 2015,4) IfDallas, TX is the port of entry, what is the port code? 5) A) 2101 @)5501 ©) D) E) What is the Manufacturer's Identification Code? A) B) © 8 5311 5307 DATX MXELGOR2568MEX NAFTAMARFOOMX MXGORDES2BAGTA TAELGOR2568MAT MXMARFOO100BMEX ‘pat 2018,Practical Exercise Use the below-identified abbreviated CBP Form 7501 “Entry Summary” to answer questions 6 through 8, DEPARTMENT OF HOMELAND 1-Filer Code? [2. Entry [3. Summary SECURITY Entry No. ABC- | Type 01 | Date U.S. Customs and Border Protection 1234567-8 ABA _| 01/17/14 ENTRY SUMMARY 4. SBond|6.Port | 7. Entry Date Surety | Type |Code | o1/o4ria No. 891 Hol 8. importing Carrier] 9. Mode of 10, Country of Origin SG 11. Import MAERSK SENANG __| Transport 11 Date 1/03/14 12, B/L or AWB No. | 13, Manufacturer ID | 14. Exporting Country MY __| 15. Export MAEUT51824346 SGHSEXT1234NO Date ik 12/03/13, 16. LT. No. 17.17. 718 Missing 19. Foreign Port of 20. U.S, Port of 0670830522_| Date Does Lading 55700 Unlading 1001 o1or/ia_| 21. Location of 22. Consignee No. | 23. Importer No. 04- | 24. Reference No. Goods/GO No. #572 | SAME 0422353-00 BNSF LOGISTICS | PARK PHL 26. Ultimate Consignee Name and Address | 26. Importer of Record Number and Address City State Zip HS Exteriors 1234 Main Street Norristown, PA 19401 6) Which date is used for calculating the applicable rate of duty? A) 12/03/13 B) 1/03/14 ©) 1oarid wind 02/14 7). Which of the followi A) Lubbock, Texas B) New York, New York Seattle, Washington Philadelphia, Pennsylvania E) Miami, Florida the port of processing? Ape 2015;8) Which of the following is the entry type? A) Warehouse Withdrawal for Consumption Consumption Foreign Trade Zone ‘Consumption Free and Dutiable D) Transportation and Exportation E) Consumption Anti-dumping/Counterveiling Duty ‘ari 2018 c)Practical Exercise 3; ‘Answer questions 9 and 10 using the zbbreviated Entry Summary for a shipment thet arrived from Ghana via United Airlines at Washington Dulles airport below: 27. | of Merchandise 32. 33, 34. iz ee | ALHTSUS | Duty and 29. [ 30. 31 Rate IR Tax A. HTSUS | A Gross | Net A. Entered | 5" polar] Line | N°. | ae Quantity Pane ADAICVD | Cents | No. | ; be é | Rate | j ADAICVD | Manifest | HTSUS | C. jp [CIRC Rate | | ‘Case No Qty. Units | Relationship | Visa No. | IM 5521703554 384 CTNS | LADIES / MEN’S POLO SHIRTS | 384 CTNS Invoice Number ~ 24011 04/2013 | 001 | APPL AGOA, FROM NON US. | Nor- FREE 0.00 D_ | FABRICS RELATED | 9819.11,09 0 FREE 0.00 WOMENS COTN BLOUS/SHIRS, | V3ET02280s | | |r 9536 | DOE | | 6106.10.0010 © 1339 | os/e/3 905-225 Doz 8.68 | CAT330 o.o10717 L@10KG) KG a Other Fee Summary for | 35. Total Entered Block 39 | Value Heese | eee see 9) What is the Special Program Identifier? A) GH B) LY ©) us a 10) What is the “Total Entered Value” that should be entered into Block 35? A) $0 $1,339 $9,536 D) $10,875 B) $63, 10 Apa 2018,Category I: Practical Exercises Please use the table below to answer questions 1-3. apo ered ee OOS Saeco cee On Cee or rare eget peta oa econ ane oe caennan ts commer a ony Soe a ee ite ne nsrpcnones es oe ‘apt 20181) In Block 2, “Entry Type”, what does AB/P represent? a) ABI statement paid by check or cash b) ABI statement paid via Automated Clearinghouse (ACH) 3a ABI statement paid on a periodic monthly basis ‘4) ABI summary not paid on statement ¢) ABI statement paid via ACH for & ” entryfentry summary 2) In “Other Fee Summary for Block 39”, what is the collection code for Antidumping Duties? Bor b) 013, ©) 044 d} 055 e) 103 3) Iftefunds, bills, or notices of extension or suspension of liquidation are sent to an individual or firm other than the importer of record, which block would be used to record the IRS, EIN, SSN, or CBP assigned number? a) Block 13 b) Block 15 ©) Block 22 @) Block 23 Block 24 Apt 2018Category IV: Practical Exercise Using the information provided below, answer questions 14~ 18. ‘On April 12, 2015, an importer in the U.S. receives $00 single action economy stopwatches shipped by air from Munich, Germany. The shipment was entered and released through ABI by CBP on April 8, 2015. ‘The stopwatches are packaged for retail sale and are invoiced at U.S. $ 24 F.O.B per stopwatch. ‘The stopwatches are classified under HTSUS 9102.99.60 e/o nominee. ‘The Watch Information Sheet indicates the following: Manufacturer: Bern Watch Inc. Model: A1020 Single Action Stopwatch Features: * Perfect for industrial use * Start/stop by erown, reset by 10 o'clock button * Preset push button * Long hand 60 sec per turn, 1/100 min. inerements * 30 minute short hand Rugged steel case * 1 year warranty Quality movement made in Switzerland Type of Display: Mechanical with hands ‘Type of Movement: Mechanical ‘Value US$ 18.50 Type of Case: Base Metal, Chrome Plated Value USS 5.00 Type of Packaging: Clear Plastic Blister Pack Value US$ 0.50 Battery Powered: No Automatic Winding: No Number of jewels in movement: 13. Country of Origin: Switzerland 14, What is the DUTY due on this entry? A. $560.00 B. $535.00 $235.00 $730.00 E. $23.50 (October 2016| ) 15. What is the merchandise processing fee due on this entry? A. $2.00 B. $25.00 @ sas D. $485.00 E, Watches are exempt from MPF. 16, What is the International Standard Country Code (ISO) for the country of origin? A. CF 17. Which statement regarding the plastic blister packaging is ‘TRUE? GD) The packaging is classified with the stopwatches. B. The packaging is classified separately as articles of plastic. C. The packaging costs are deducted from the entered value. D. The packaging must include the importer’s name. E. The packaging must include the manufacturer’s name. otober 201618, Six months afier the entry summary for the stopwatches was filed, the importer informs the broker he gave a die (purchased from @ nonrelated U.S. firm at @ cost of U.S. $500) to Bem Watch Inc., without charge, to be used only for the manufacturing of the $00 stopwatehes. ‘Transportation and duty costs to the importer to get the die to Bem were an additional U.S. $70, Based on this information, the broker should: ‘A, Take no action because the entry summary is already projected for liquidation. | B. Submit a SIL to CBP with a check for US $570 because this is a proceed to the seller, Bern Watch Inc. | Submit a SIL or a Prior Disclosure to CBP because this is an assist valued at US $500. | submit a $11. or a Prior Disclosure to CBP because this is an assist valued at US $570. { BE, Submit as a SIL requesting that the entered value be reduced by the amount of the assist and that the subsequent difference in duty and fees be refunded. october 2016Using the invoice provided below, answer questions 19 through 21 COMMERCIAL INVOICE EL GORDO de S.A. Shipper/Exporter : | No. and Date of Invoice El Gordo's Fajita Shack de S.A. US001836 Lunes, Julio 14, 2007 (2568 Bagdad ‘Matamoros, Tamaulipas Mexico _ For Account and Risk of Messers. Crocketts Cafe 301 Alamo Plaza ‘San Antonio, TX 78205 Notify Party R.Person, 956,729,3070 Port of Lading Matamoros, Tamaulipas Mexico Final Destination } San Antonio Carrier Departure on or No. and Date of LIC LIC Issuing Bank Remarks PIO No.: TPS001 Not subject to AD/CVD cases about duly 17, 2007 rks and Numbers of PI Femando's Fire Salsa 25/1. 16 Ounce Jar. Description of Goods [Quantity Unit Price | Amount 1, Country of Origin: Mexico Saisa: Ingredients - Tomato puree, peppers (jalapeno, ancho, cascabe)), vinegar, ‘onions, garlic, sat, cottonseed oll, bay leaves, ‘and spices. PN: HOTSAUCEFI ‘One pound jar 2. Country of Origin: Vietnam ‘Shrimp: Peeled, headless weight 33 - 45 per kg., dusted wiflour, quick frozen 10000 pieces 400 kgs. 0.35 USD $3500 0.90 USD $360 (2%, Net 15 Days) TOTAL $3,860, ‘Master Bill 001-63324833 House Bil: COSC56676406 Estimated Entry Date 07/18/07 ‘October 201819. What is the classification of the salsa? CT) A 2002,90.8050 2005.91.9700 B. GE __ 2103.204020 D. 2103.90.9051 BE, 2103.90.9091 20. Column 31 of the CBP Form 7501 should indicate __ for the salsa. 4,536 kilograms B. 10,000 pounds c 10,000 pieces D. 16 ounces E, 2,2046 kilograms a) cieber 201621, ‘The shrimp is identified as line item 002 of the Entry Summary. ‘The correct information for identifying line number 002 from the abbreviated Entry Summary at Blocks 27 through 29 is: ‘25, Description of Merchandise 28 30. 31 Line A HTSUS No. A Gross Weight | Net Quantity in No. B. ADA/CVD Case No. B. Manifest Qty. | HTSUS Units 002 ~ | SHRIMP, Frozen dusted O-VN _ | 1605,20.1030 B, 27. 28. Description of Merchandise 28 31. 37 Line ‘A HTSUS No. ‘A. Gross Weight | Net Quantity in | No, B.ADACVD Case No. B. Manifest Qty. | HTSUS Units 002 | SHRIMP, Frozen dusted O-x_ | 0306.23.0040 c. 27 28. Description of Merchandise es 25 32 31 Line ‘A HTSUS No. A Gross Weight | Net Quantity in No. B_ADAICVD Case No. B. Manifest Qty. | HTSUS Units 002 ‘SHRIMP, Frozen dusted 4605.90.6060 Dd. 2, 28. Description of Merchandise 23 3. 3 Line A. HTSUS No. ‘A Gross Weight | Net Quantity in No, B. ADACVD Case No. B. Manifest Qty. | HTSUS Units 002 ‘SHRIMP, Frozen dusted VN 0306.23.0040 E, 27. 26. Description of Merchandise 28 34, 31 Line ‘A HTSUS No. ‘A Gross Weight | Net Quantity in No. B. ADA/CVD Case No. B. Manifest Qty. | HTSUS Units 002 SHRIMP, Frozen dusted 4605.20.1030 October 2016Practical Exercise 1: Please use the following CBP Form 7501 to answer questions 68 and 69. DEPARTMENT OF HOMELAND SECURITY rrr USS, Customs and Border Protection er oeoezti te oraa/a038 ferns: ys] e Patcode 7 ry Dae ENTRY SUMMARY far fe [cron Toravraots Reoatea Cr Pewee Taipan —— 0 Ceave Oa Ff reo Dale Gabe nov BxPaces 0 vs 3oyso/2038 Eo ANE Ne mama fa a Ca Fe Beene tonaesiae. ecawrscene [er 30/20/2035 ETT Re perm Te wieeng OSH jin. ign Reng FATS Pt aah ao CSRGETS Re RE Crear Tapa aan ZasssTs04000 Faande79s¢000 a ae Carsignes Nae ard Aarons Jcamouaaa newsue 116 Trt ot Rese Noe we co son cap 2500 _|en nsw om 0 op 2008 = =, 3 z tac tuncersie haste whe ae = — a earn [SB ORe_[O ingitin [ocean uscarmn (Ses [et oo sor lsat, [egemamay tecman [BRE (SHE vest rin on. 97M POSE Shak on OvEh LE AED vaxcoubtar meas rz rtm a.00 tar SRST E TST TRIES ——| GF OSE ONLY ROTA 499 er |§ 9,832.00 Pee eee aes ae pase essorcone rears — frre ao a EO oR TO |OR PURCHASER] OR AUTHORIZED AGE re \sanrtsints(]tytreromtbteim aT tom rapa Coyepera aon oe Coe Pere sette ne nces te ae. OR [] wart tuned ro Crowntrovttnsel tute subst ie maceande [) os oSRS ESN & pI ART cn eel toprae ed sre a Tovabevrpice een toie tein acslegr dea, Ieocrcicy hale semaine oem trl sede oe et “arpientaye etn te rss vaats, ute en, sso en arises naar roe eb come 0H ‘Sav arcrtere rowan leer aera eer Se oreo ee ly cove eR ENO RAWAGENENT BROKERS, HomERE, Sc 2o4ae ‘aleeneity han othe appeal CoP nce sy nernan Senge en Set boar we THE ‘SIGRATORE ONE ‘Bik voscenenes BROKERS, Iitowiey 1 FACT 30/22/2038, 2. Brera erat (ne, oro, prone nab) Bikar Fle Ne ‘Sroa-seor7216 [Eaparmor Rea Aenea] CBP For 7501 (05100) Apel 201768. For the above entry summary, what would the proper entry type code be for Block 2? ALS 03 1 D. 06 E. None of the above . 69, What is the payable amount of Merchandise Processing Fees (MPF) on the above entry? A) $2.00 B) $6.00 C) $25.00 $485.00 =XEMPT pal 2017Practical Exercise 2: Please use the following CBP Form 7501 to answer questions 70-75. Cy eee ere eee SSE cearaieerescun eoelap ria | ezarra sama Parca 7 toe reas a a en a — barra err a fic Roar — rs Rr pinatnwcmnc ec pr ona — aes a sprain ie ew oe | ge enn ceva (SRS [ae | om pete nectos [mates [tte mee [Rees ae loti seo: [nore Bes | | | oO era Tissomayicmia se yeas tnen vie ——| COPUSE DALY roms | [Raina Redaction Ret Beaten) COP Form 7501 (06/09) ‘ap 208770. The shipment of quota merchandise is subject to ani you use in Block 2 of the CBP Form 7501? lumping. What entry type code would AOL B.02 C.03 D,06 7 |. 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 Summary not paid on statement “Live” entry/entry summary not paid on statement E. Statement paid via ACH for a “live” entry/entry summary 72. What would the mode of transportation be in Block 9 for Pedestrian? AML B.20 32 33 B50 73. When an entry summary covers merchandise from more than one country of origin, MULTI must be recorded in which block? A2 B. Gio E14 74. The ISO country code “CA” for Canada for goods of Canadian Origin is no Jonger 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. CC. Informal entries. Imports of Canadian origin arriving from countries other than Canada. & Cargo selectivity entries certified from entry summary, ie, full cargo selectivity Entries provided with entry data only or border cargo selectivity entries. ‘Apt 20175 75, On a warehouse withdrawal, the original warehouse entry number should be recorded at the bottom of block 2 i 5 26 D.29 t £32 | pri 2007Category I— Practical Exercise Practical Exercise: Please answer questions 1-3 using the 7501 form below: DEPARTMENT OF HOMELAND SECURITY ‘US. Cuntoma and Border Protection | [Treressarey ny ENTRY SUMMARY — ro vrsssaraasar—[ reese Tart Bate] eee TE TORT eR] ow sue zp 7 7 Demioion cohen BE leymotie, [a cota] uta n haa LB, anitest Oy.| HTSUS unite 1, If an entry summary covers merchandise with more than one IT, where should the additional IT numbers and associated IT dates be placed? A. Block 16 B. Block 17 , Block 25 Block 28 Block 32 2, In which Block would you record the IRS EIN, SSS, or CBP assigned number of the individual or firm to whom refunds, bills, or notices of extension or suspension of liquidation are sent? A. Block 8 B. Block 22 Block 23, Block 24 Block 27: \ ) \ey/reporting the HTSUS number in column 30 for sets, which are classifiable in “ordance with GRI 3(b) of 3(¢) of the Harmonized Tariff Schedule, the HTS must be preceded by which SPI?Please answer questions 4-8 using the commercial invoice below, ‘COMMERCIAL INVOICE ‘4. Shipper/Exporter 20" Century Technologies '5 Ricardo Munoz, Suite 5880, Caracas, Venezuela S.No. and Date of invoice 1s001836 Monday, January 13, 2017 7. For Account and Risk of Messer's Barbara's Apparel Closet ‘714 Santa Road New York, NY 10001 3. Notify Party 10, Harriett Blonde (212) 123-4567 6. No. and Date of /¢ 12. Port of Lading 13. Final Destination & U/Clssuing Bank Li. Remarks P/O No.: TPSO4S New York, NY. New York, NY ‘US Funds — duty included (14. Carrier 15. Departure on or about Venezueta Airlines January 20, 2017 ‘Marks and Numbers of Ps. 15 cartons, 14 dozens 16, Description of Goods | 17. Quantity 78. UnitPrice 13, Amount Country of Origin: Venezuela ‘Women’s body shaping girdle (100% man- made fiber polyester knitted fabric) 20 doz 37.50 USD ea. $9000.00 Worn boy's knitted pants (100% cotton fabric) 25 doz (24.80 USD ea. $7440.00 TOTAL $16,440.00 Master Bill: 001-63324833 House Bill COSC56676406 Estimated Entry Date 01/20/20174. What is the manufacturer identification code? YNCENTECS CAR |. VACENTECSVEN VE20TCENSCAR VE20TCENS880CAR E. VECENTECSCAR, 5. What is the CLASSIFICATION of women’s knitted body shaping garments made of 100% man-made fiber polyester? . 6108.91.0015 * }6108.92.0015 le 6212.20.0010 6212.20.0020 E. 6212.90.0030 6. What is the duty payable to CBP on women’s body shaping girdles? ® a. $594.00 s : SAREE, adit ar B, $1,495.60 SS Gs180000 7. What is the CLASSIFICATION of boys’ knitted pants made of 100% cotton fat @aes 42.1040 . 6103.43.1540 S C. 6203.42.4546 (c.l % D, 6203.43,1320 E. 6309.00.0010 f ia ‘hat is the total duty and MPF due to CBP for the entire shipment? A. $1547.18 i $1856.94 1 Quan Cr fs At EboAX $3572.70 E, $3623.75 8%. Wi g xCategory IX - Praetical Exercise Please answer questions 45-51 using the commercial invoice below, COMMERCIAL INVOICE 4. Shipper/Exporter Sigma COY E.X.T. 4000 Smyrna, Italy 3640 Delgado 7. For Account and Risk of Messer’s Santa’s Apparel Closet 714 Santa Road New York, NY 10001 ‘S.No. and Date of Invoice US001836 Monday, December 13, 2018 6. No. and Date of LIC 8 U/C Issuing Bank 9, Notify Party 10. Harriett Bionde (212) 123-4567 Ti. Remarks P/O No.: TPSO4S 12. Port of Lading 13. Final Destination New York, NY New York, NY US Funds ~ DDP/New York, NY door 14. Carrier] 15, Departure on or about Halian Airlines December 1, 2018 Pe eee — Marks and Numbers of Pkes. 15 cartons, 45 dozens 16. Description of 17. Quantity 18. Unit Price 19. Amount Goods Country of Origin: Italy not sewn (2728 ke) Men's 100% knit cotton sleeveless muscle shirt (2256 ke) 25 doz. 24.80 USD ea, 20 doz 37.50 USD ea. Ladies hat crocheted to shape from unspun dyed raffia. Lined, rimmed w/grosgrain ribbon hat band, $9000.00 $7440.00 TOTAL $16,440.00 “Master Bill: 601-63324833, House Bill: COSC56676406 Estimated Entry Date December 27, 2018 5250 kg, Gross: Net: 4984 kg 23 ‘pa 201845. What would the Entry Type code be for the above invoice? —DY 1 6 B. 03 C. 08 D. 25 E. 51 | 46. What is the CLASSIFICATION of a women’s hat crocheted to shape from unspun dyed i raffia? ‘The hat is lined and trimmed with a grosgrain ribbon hatband, and is not sewn. | ‘A. 6502.00.6060 \ B. 6504.00,6000 it C. 6504.00.9060 | 6505.00.6030 6505.00.9076 47. What is the total duty and fees payable on the hats? A. $0.00 B, $412.47 $571.20 @ | $1,178.45 E, $1,585.87 48. What is the CLASSIFICATION of the men's 100% knit cotton sleeveless muscle shirt? A. 6105.10.0010 B. 6105.20.2010 i & 16.10.0010 161 10.20.2069 i E. 6205.20.2066 ! 49. What is the total amount of duties and fees payable on the muscle shirt? @Dsione B. $1,220.81 | C. $1,242.28 | D. $1,491.45 E, $1,818.19 24 ‘pri 201850. What is the total amount of duties and fees payable on the 7501? A, $1,273.35 B. $1,842.58 $2,091.75, $2,251.07 $2,684.08 51. In which block on the 7501 would you indicate the Merchandise Processing Fee total? A. 13 B. 30 ©. 33 . 37 js 2s ‘aprtz019Category II - Practical Exercise (any Use the below-identtied commercial invoice to answer questions 9 through 13. BLUE CREST EXPORTS, LTD, Schenzhen, China | | ‘SHipperiEspoe No.and Date oFinvoice Blue Crest Exports, 11d USOODIE February 14,2017 Bldg. 45, No $002 Shennan Rd. \ Futian Dist, Shenzhen, China Marks and No.of Pgs. Tor Th . Subject to Antidumping Duty A-S70-831 at Rosa's Italian Kitchen 0.06 Sig. 5423 Mission [uC ssuing Bank S. San Francisco, CA 45682 Notify Party James Brokers, ne. —__ | 658 Adams Plaza Remarks Dallas, TX 78045 DDE Sas Prenaises. Dallas Pa Tats — Denial P/O No: OMALS87236 Qingdao, China ‘Oakland, CA Chinese Origin | Carer Depa on or about Cosco February 14,2017 @) Tamir [Unicrriee [Asa Fresh wiole chilled gai bubs packed in water. Shipped in bul 25,719 ys. 49,167 USD TOTAL S016 Master Bill: 007-63524833 House Bill: COSC6676405, Aoi 20189. What is the CLASSIFICATION of the imported merchandise? BDo703.20.0015 B, 0703.20.0020 €.0703.20.0090 D.0712.90.4040 E, 2005.99.9700 10. The port code to be identified in Block 20 of CBP Form 7501 is A.0901 1808 811 D. 3881 E. 5501 11. The amount of the harbor maintenance and merchandise processing fees is___. A. $61.46 B. $86.46 C.$103.25 Os231.77 E. $340.62 12. The amount of the duty due to U.S, Customs and Border Protection is Aysi10.59 uns ©. $5506.70 D. $1059.17 E. $14651.77 13. The antidumping duty amount is $15.43 $1,543.14 C. $1824.04 D. $2950.02 E. $3402.01 Aprt2018Use the below-identified abbreviated CBP Form 7501 “Entry Summary” to answer questions 14 through 16, DEPARTMENT OF HOMELAND SECURITY US. [1 Fier Cale/Emnno | ZEA TR] 3 Samay Dae) Castoms and Border Protection ‘ABC-1234567-8| | LABIA | 01/17/17 ENTRY SUMMARY F Susy] Fband 6 Fon Code | 7 Ey Date no891_[rye8_|3901 | ovoa7 TTaponng Cans MAERSK | 9 Maio oPfanput 11 | 10. Com of Oren ID Tr por SENANG ie eae o1/oaii7 i Bivor AND ay Tipe Coos MY Tepe MAEUT51824346 IDBAKFURSB96JAK_| PNET 1203/16 TIEN FETT Due SNISBgDos [ip Femi Font TatngSST00 | 20S Poof Uae ¥0670830522__| 01/02/17 3001 TT a Go0TTGO No SAME | 2 tape No O1-OATISSS. | Retzenee Ne Tame eaONG | Goin SAME | fps OOZES cit 4 SE Une Cones Nest Alves Gip ST X Zip ‘| 2 Rape fran ene an ag INSIDE INTERIORS, INC. 602 AVENUE J, iy LUBBOCKSeFXZzp 79401 14, Which date is used for calculating the applicable rate of duty? A. Export B. Import C.Bniry Entry Summary Immediate Transportation 15, Block 39 of CBP Form 7501 should reflect which Fee Class Code? A012 B. O13, 311 501 E.610 16, What is the entered merchandise? ‘A. Extruded rubber thread from Malaysia that is subject to an antidumping duty B. Oil circular tubular goods from Indonesia subject to a countervailing duty C. Tuna caught in Indonesian waters that is subject to a tariff rate quota Women's apparel that is placed in a foreign trade zone ‘ooden bedroom furniture from Indonesia i 2018