Practical Exercise questions from past customs broker exams

Correct answer: A  · Authority: Prep of 7501 Instructions, Entry Codes

The correct answer is A) 01 because the invoice specifies "DDP/New York, NY door," indicating the goods are imported for consumption in the U.S. under the Incoterms rule where the seller bears all costs and duties until delivery. Entry Type 01 corresponds to "Importation for consumption," as outlined in the Prep of 7501 Instructions. Other options like 03 (temporary use/export) or 25/51 (production for export) do not apply here, as the goods are not for temporary use or export production.

Correct answer: E  · Authority: HTSUS 6505.00.9076

The correct answer is E (6505.00.9076) because the hat is crocheted (not plaited or assembled from strips) and made from unspun vegetable fiber (raffia), which matches the HTSUS description for 6505.00.90.76 ("Other: Of unspun vegetable fibers"). Options A and B are incorrect because 6502 and 6504 apply to plaited or strip-assembled headgear, not crocheted items. Option D is incorrect because 6505.00.60.30 refers to man-made fibers, not unspun vegetable fibers. Option C is incorrect because 6504.00.90.60 applies to plaited headgear made from man-made fibers, which does not match the crocheted, unspun raffia construction.

Correct answer: D  · Authority: HTSUS 6110.20.2069/16.5%

The correct classification is 6110.20.2069 because the garment is a "muscle shirt," which is a type of sleeveless sweatshirt, falling under HTSUS 6110.20.2069 (sweaters, pullovers, sweatshirts, etc., knitted or crocheted). Options A, B, and C are for shirts (6105), which require sleeves and are not applicable here. Option E (6205) is for woven garments, not knitted. The HTSUS explicitly excludes sleeveless shirts from 6105 and classifies them under 6110 when they resemble sweatshirts.

Correct answer: E  · Authority: Prep of 7501 Instructions, Block 39

The correct answer is E) 39 26 because the Prep of 7501 Instructions explicitly states that Block 39 is designated for reporting the Merchandise Processing Fee (MPF) total. Other options (A–D) are not mentioned in the cited authority and correspond to different data fields on the form, such as total value (Block 13), total duty (Block 30), or other fees (Blocks 33, 37). The HTSUS and form instructions do not assign MPF to any other block, making E the only valid choice.

Correct answer: C  · Authority: ACE Entry Summary 2.4a

The correct answer is C because the ACE Entry Summary 2.4a explicitly states that the Filer Code/Entry Number in block one must be an 11-digit alphanumeric code combining a 3-character filer code, 7-digit entry number, and a 1-digit check digit. Option A refers to a 2-digit code for entry summary type, which is unrelated to the filer/entry number format. Option B’s 3-digit codes (998/999) are used for specific entry types, not the filer/entry number. Option D lists identification numbers for entities, not the structured entry number. Option E refers to HTSUS classification numbers, which are unrelated to the entry number format.

Correct answer: C  · Authority: HTSUS Chapter 64, Note 3(b); HTSUS 4113.30

The correct answer is C because Chapter 64, Note 3(b) defines "leather" as including goods from headings 4107 and 4112–4114, and the boot upper is made of alligator skin, which falls under heading 4113.30 (leather of reptiles). Option A (Chapter 39) is irrelevant as it covers plastics, not leather. Option B (Chapter 41, 4104.49) applies to bovine or equine hides, not reptiles. Option D (Chapter 42, 4203.40) classifies leather articles, not the raw leather material itself. The HTSUS text explicitly assigns reptile leather to 4113.30, aligning with the question’s description.

Correct answer: A  · Authority: Note 1(s) to Section XI, HTSUS; Note 1 to Chapter 63, HTSUS; Chapter 54, Note 1; 6304.19.15, HTSUS; 9404.40.10, HTSUS; 9404.40.90, HTSUS

The correct answer is A because the presence of outer layers with a filling between determines whether the bedspread is classified as a textile article (Chapter 63) or a stuffed article (Chapter 94). Note 1(s) to Section XI and Note 1 to Chapter 63 specify that stuffed or spring-filled articles are excluded from Chapter 63 and instead fall under Chapter 94. This distinction hinges on the structural composition of the bedspread, making the question about layers and filling critical. Option B is irrelevant because the classification does not depend on whether polyester is a man-made fiber; the HTSUS does not address this distinction. Option C is unrelated to classification rules, as the method of painting (hand or machine) does not affect tariff headings. Option D pertains to edging thickness, which may matter for specific subheadings (e.g., 9404.40.10’s 6.35 mm limit), but the primary classification between Chapters 63 and 94 depends on structural composition, not edging details.

Correct answer: D  · Authority: Prep of 7501 Instructions, Page 9 Block 17 IT Date notes

The correct answer is D) Block 28, as per the Prep of 7501 Instructions, which specifies that additional IT numbers and dates must be listed in Block 28 when multiple ITs apply. Block 17 is reserved for the primary IT date, while Blocks 16, 25, and 32 serve unrelated purposes (entry number, HTSUS code, and entry summary number, respectively). The authority’s reference to Block 17 likely pertains to the primary IT date, not additional entries, which are explicitly directed to Block 28.

Correct answer: D  · Authority: Prep of 7501 Instructions, Page 11 Block 24 Ref. Number

The correct answer is D) Block 24, as per the 7501 Instructions, Page 11, which explicitly states that Block 24 is designated for the "Ref. Number" field, where the IRS EIN, SSS, or CBP assigned number is recorded. Other blocks serve different purposes: Block 8 contains the importer’s name, Block 22 the entry number, Block 23 the entry date, and Block 27 the entry summary number. The authority directly links the reference number to Block 24, making it the only valid option.

Correct answer: E  · Authority: Prep of 7501 Instructions - Page 15 sets

The correct answer is E) X 6 because the Prep of 7501 Instructions - Page 15 sets explicitly states that sets classified under GRI 3(b) or 3(c) must be preceded by the SPI "X 6" in column 30. Other options (A–D) are not applicable here, as they do not align with the specific rule for sets under these GRIs. The authority does not mention any other SPI codes for this classification, so they are not valid alternatives.

Correct answer: D  · Authority: 19 CFR 102 Appendix 7 HKABCCOM1234HON

The correct answer is D because the Manufacturer’s ID format for Hong Kong requires the country code "HK," followed by the company’s name abbreviation (ABC), the postal code (1234), and the region code (HON), as specified in 19 CFR 102 Appendix 7. Options A and C use "CN" (China’s country code), which is incorrect for Hong Kong. Option B uses "KOW" instead of "HON" for the region code, which does not align with the example in the cited authority. Option E uses an invalid country code "KO."

Correct answer: C  · Authority: Prep of 7501 Manufacturer ID, 19 CFR 102 Appendix 7

The correct answer is C) VETOPJOBCAR because the Manufacturer ID is formed by abbreviating the manufacturer’s name as listed on the commercial invoice. The shipper/exporter is “Fabrica de Artigos de Vestuario Top Job Grand River Building, Fi 2-4 Caracas, Venezuela,” and the ID must include the manufacturer’s name (abbreviated to “TOPJOB”) and the city (Caracas, abbreviated as “CAR”), followed by the country code (VE). Options A, B, D, and E incorrectly include irrelevant details like “Fi 2-4” or “Grand River,” which are not part of the Manufacturer ID per 19 CFR 102 Appendix 7.

Correct answer: C  · Authority: Prep of 7502 Column 24

The correct answer is C) Block 24, as per the Prep of 7502 Column 24, which specifies that Block 24 is designated for providing an alternate address or party to receive refunds, bills, or notices of extension/suspension of liquidation when the importer of record is not the recipient. Blocks 22, 23, 25, and 26 are not referenced in the cited authority for this purpose and are used for other administrative or contact information fields on the form.

Correct answer: C  · Authority: Prep of 7501 Instructions, Page 11, Block 24

The correct answer is C) Block 24, as per the instructions for CBP Form 7501, which explicitly states that Block 24 is used to specify the address for sending refunds, bills, or notices related to liquidation. Other blocks (e.g., 22, 23, 25, 26) are designated for different purposes such as entry details, importer information, or other administrative data, and are not referenced in the cited authority for this function. The authority directly links Block 24 to the communication address requirement, making it the only valid choice.

Correct answer: E  · Authority: ACE BRPD Chapters 6, 7, 8, and 13

The correct answer is E) Entry type 23 because temporary importation under bond (TIB) requires a specific entry type designated for such transactions, as outlined in ACE BRPD Chapter 13. Entry types 01, 02, 12, and 21 are used for formal entries, informal entries, bonded warehouse entries, and entries for repair/alteration, respectively, none of which apply to a TIB. The authority confirms that Entry 23 is reserved for temporary imports under bond, aligning with the scenario described.

Correct answer: B  · Authority: Annex C to the Harmonized Tarif Schedule of the United States (HTSUS), 19 CFR 101.3 and ACE Entry Summary Instructions v2.4a

The correct answer is B) 1803 because the port code must correspond to the specific Customs port of entry where the entry is filed, as listed in 19 CFR 101.3. The other options (e.g., 1801, 2022, 3220, 3780) are either invalid codes or refer to different ports not associated with the entry’s filing location. Annex C to the HTSUS and ACE Entry Summary Instructions confirm that port codes are strictly tied to official port designations, and 1803 is the valid code for the port in question.

Correct answer: A  · Authority: Chapter Note 1(e) to Chapter 95, HTSUS Heading 9813, and ACE BRPD Chapter 22

The correct classification is 9813.00.10 / 6204.42.3050 because the gowns are models imported for use solely as models in the manufacturer’s establishment, as defined by HTSUS Heading 9813.00.10, which is duty-free under bond. Chapter Note 1(e) to Chapter 95 excludes fancy dress of textiles from Chapter 95, so the gowns are not classified under Chapter 95. Option B (9813.00.20) applies to samples for taking orders, not models. Options C, D, and E incorrectly apply codes for containers, general apparel, or misordered classifications, which do not align with the specific purpose of the importation as a model. ACE BRPD Chapter 22 reinforces that temporary imports for modeling purposes fall under 9813.00.10.

Correct answer: B  · Authority: HTSUS Annex C, Schedule D

The correct answer is B) 3701 because HTSUS Annex C, Schedule D lists port codes for U.S. Customs ports of entry, and 3701 corresponds to the Port of Milwaukee, Wisconsin. The other options (2901, 3901, 4701) are assigned to different ports not associated with Milwaukee, as confirmed by Schedule D’s specific port code allocations. The question explicitly states the shipment is cleared in Milwaukee, so only the code for that port is valid under the cited authority.

Correct answer: B  · Authority: HTSUS Chapter 48 HTSUS Chapter 49 Note 3

The correct answer is B because HTSUS Chapter 49 Note 3 specifies that bound newspapers, journals, and periodicals are classified under 4901.99.0020. This aligns with the description of the merchandise as bound printed matter. Option A (4820.90.0000) applies to stationery items, not printed books or periodicals. Option C (4901.99.0070) covers hardbound books, which are distinct from periodicals. Option D (4902.90.2060) applies to unbound newspapers and journals, not bound ones. The classification hinges on the binding and the specific note in Chapter 49.

Correct answer: C  · Authority: ACE ES Instructions 2.4a

The correct answer is C because the manufacturer identification code (MID) must begin with the ISO country code for Portugal (PT), followed by the first three letters from the first two words of the manufacturer’s name. The option "PTENCCOM85LIS" aligns with this structure, using "COM" as the third segment, which likely corresponds to a manufacturer name like "Companhia" or similar. The other options include segments like "DEL" or "LIV" that do not match the rules for extracting letters from the manufacturer’s name, as outlined in ACE ES Instructions 2.4a. The text explicitly states that words like "of" or "the" should be ignored, and hyphenated or numbered parts must be treated as single words, but none of the incorrect options adhere to these rules.

Correct answer: B  · Authority: ACE BRPD Chapter 6, Section 6.5; ACE BRPD Chapter 10; 19 CFR 182.31; 19 CFR 174.11

The correct answer is B because post-summary corrections (PSCs) are not a valid method under USMCA for claiming preferential tariff treatment after the entry has been liquidated. The USMCA requires claims for preferential treatment to be made via 19 U.S.C. 1520(d) (Option A), reconciliation entries (Option C) if flagged for FTA reconciliation, or protests (Option D) under 19 U.S.C. 1514. 19 CFR 182.31 and 182.32 explicitly limit refund claims to procedures under 1520(d), excluding PSCs, which are for correcting entry errors, not for post-summary tariff claims.

Correct answer: B  · Authority: ACE BRPD, Chapter 1, Section 1.4

The correct answer is B because when an entry is rejected for failure to report antidumping duties, the proper response is to refile the entry as an antidumping entry (type 03), correct the country of origin, and submit the required duties immediately. This aligns with the ACE BRPD Chapter 1, Section 1.4, which emphasizes timely correction of entry types and duty payments. Option A is incorrect because the entry was not in paid status; the rejection indicates a failure to pay, not a status error. Option C is invalid because CBP Form 29 Rate Advance is not a recognized procedure for this scenario. Option D is untimely, as post-summary corrections are not applicable here and would delay resolution beyond the required timeframe.