19 CFR 141.68 — Time of entry.

Correct answer: D  · Authority: Time of Entry 19 CFR 141.68 and 19 CFR 151.69

The correct answer is D) 19 CFR 141.68, as this section explicitly defines the "time of entry" in multiple scenarios, including when entry documentation is filed without an entry summary, and when merchandise is released or arrives within port limits. This determination is critical for applying antidumping (AD) and countervailing duties (CVD) because the applicable investigation or order depends on the time the merchandise enters the U.S. The other options, such as 19 CFR 142.3 (which addresses informal entries) or 19 CFR 159.10 (which covers AD/CVD orders themselves), do not define the "time of entry" as directly or comprehensively as 19 CFR 141.68.

Correct answer: E  · Authority: 19 CFR 141.68, 19 CFR 141.69 and 19 CFR 142.3

The correct answer is E) March 18th, 1008.3%. Start with the date of entry. The CBP Form 3461 was filed without an entry summary, so 19 CFR 141.68(a) applies. Its paragraphs (a)(2) and (a)(3) let the importer elect the filing date or the arrival date, but only "if requested by the importer on the entry documentation", and the facts say no entry date was elected. That leaves (a)(1): the time of entry is when the appropriate CBP officer authorizes release, which is March 18th, when the 3461 was signed. The immediate transportation entry accepted in Seattle on January 23rd looks like it should control, because 19 CFR 141.69(b) applies the rates in effect when the IT entry was accepted. But that rule holds only where the merchandise was entered for consumption "without having been taken into custody by the port director for general order", and here the port director did take the shipment into general order. So 141.69(b) is unavailable and the general rule in 141.69 applies: the rates in effect at the time of entry. March 18th falls on or after February 7th, the date from which the Commerce message raised the cash deposit rate, so 1008.3% applies rather than 5.67%.

Correct answer: B  · Authority: 19 CFR 141.68 and 69

The correct answer is B) the rate in effect on October 16, 2017. 19 CFR 141.69(b) covers exactly these facts: merchandise not subject to a quantitative or tariff-rate quota, covered by an entry for immediate transportation, and entered for consumption at the port the consignee designated in that transportation entry, without having been taken into custody for general order. Such merchandise "shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation" -- here, Miami on October 16. That is why the later dates do not govern: arrival in Omaha on October 18, release on October 19, and the entry summary on October 20 are all after the date the rule fixes on. October 2 is the warehouse entry, and merchandise entered for warehouse is dutiable at the rate when it is withdrawn for consumption under 141.69(a), not at the rate when it went in.

Correct answer: D  · Authority: 19 CFR 141.68(d)

The correct answer is D because, under 19 CFR 141.68(d), the time of entry for quota-class merchandise is determined by the time the entry summary is successfully presented in proper form with estimated duties attached. Since the entry summary was submitted on Thursday, May 7, at 16:40 PM ET, which is after standard business hours (typically 8:00 AM–5:00 PM), the presentation date for quota purposes is the next business day, Friday, May 8, 2020. The time of 08:30 AM ET aligns with the standard processing window for such submissions. Option C is incorrect because the submission time itself does not establish the presentation date for quota purposes; the rule explicitly ties the time of entry to the successful presentation of the entry summary, which may occur on a subsequent business day. Options A and B are irrelevant to the quota-class merchandise rule, and E is incorrect because the time is not specified as 09:00 AM in the cited authority.

Correct answer: D  · Authority: 19 CFR 141.68(d) 19 CFR 132.3

The correct answer is D because the presentation date for quota-class merchandise is determined by when the entry summary is successfully received by CBP, not the arrival date or submission time. Under 19 CFR 141.68(d), the time of entry is the time the entry summary is presented in proper form, which may occur on a subsequent business day if processing delays occur. Option A is incorrect because the arrival date does not determine the presentation date for quota purposes. Option C is incorrect because the submission time does not automatically equate to the presentation date unless the entry summary is immediately processed. Options B and E are incorrect because they assume processing occurs on a day or time not supported by the cited authority.

Correct answer: B  · Authority: 19 CFR 141.68

The correct answer is B) 19 CFR 141.68 because it explicitly defines the "time of entry" for merchandise released under the immediate delivery procedure, including when CBP Form 368 or 7501 is filed in proper form with estimated duties. The other options do not address the definition of "time of entry" in this context. For example, 19 CFR 142.23 (option C) pertains to the filing of entry documentation but does not define the "time of entry," while 19 CFR 142.24(a) (option D) relates to the withdrawal of merchandise for consumption, not the timing of entry. The cited authority in 19 CFR 141.68(h) directly links the immediate delivery procedure to the time of entry being when the required forms are filed.

Correct answer: C  · Authority: 19 CFR 141.68(a)(2); 19 CFR 141.68(e)

The correct answer is C because under 19 CFR 141.68(a)(3), when entry documentation is filed before the merchandise arrives within the port limits, the time of entry is the date the merchandise arrives within the port limits, not the date of filing or offloading. The merchandise arrived on September 17, 2025, which satisfies this rule. Option A is incorrect because 19 CFR 141.68(a)(2) applies only if the merchandise had already arrived when the entry was filed, which it had not. Option D is incorrect because the time of entry is determined by arrival within the port, not by offloading.

Correct answer: D  · Authority: 19 CFR 141.68, 19 CFR 132.11a

The correct answer is D because 19 CFR 132.11a explicitly states that the applicable rate of duty for quota-class merchandise is determined at the time of entry, not at the time of liquidation. The other options align with 19 CFR 141.68, which defines the "time of entry" for various scenarios (e.g., informal mail entry in (f), warehouse withdrawal in (g)), ensuring duty rates are based on the entry time. Option D incorrectly shifts the determination to liquidation, which is not supported by the cited authority.

Correct answer: D  · Authority: 19 CFR 141.68(e)

The correct answer is D) February 19. The broker filed an entry summary serving as both the entry documentation and the entry summary, so the branch that applies is 19 CFR 141.68(b): the time of entry is when that entry summary is filed in proper form with estimated duties attached. But 19 CFR 141.68(e) controls when that can happen. It provides that an entry, or an entry summary which serves as both the entry and entry summary, will not "be considered filed or presented, until the merchandise has arrived within the port limits with the intent to unlade." The February 17 filing therefore cannot take effect on that date, because the furniture was still at sea. February 18 does not work either. The ship called at Long Beach, but only to unlade other cargo; there was no intent to unlade this furniture there, which is what (e) requires. The shipment arrived within the port limits of San Francisco, its intended port, and was unladed on February 19, so that is the earliest possible date of entry. February 20 is merely when the goods reached Company A's storage, which is after entry and does not bear on it.