HTSUS Chapter 98 on the customs broker exam

Company A imports a specialized mold from Italy for use in production of goods in the United States. The mold is valued at $2,000.00. Five years after importation, Company A sells the mold to Company B. Company B exports the mold to a company in Canada for use in production of goods in Canada. The Canadian company pays Company B a rental fee for use of the mold. The lease of the mold is limited to no more than 3 years. The Canadian company uses the mold for 2.5 years and then ships the mold back to Company B in the United States. While in Canada, the mold is simply used to produce goods and is not changed in any way. The mold is returned to the United States in the same condition in which it was exported. Select the CORRECT answer below.

April 2021 exam, question 69 · tests 9801.00.10. Full question, answer and citation →

Company A, based in the United States, sells and rents high end sports cars. In 2015, Company A imported an Italian sports car from Italy and paid all applicable duties and taxes. In 2020, Company A leased the car to a client in China and exported it to him. The car did not meet the specifications agreed upon in the contract; however, the client continued to drive it for the remainder of the lease. The sports car was not subjected to any repairs or alterations while in China. In 2024, Company A then reimported the car into the United States. What statement is correct upon reimportation into the United States?

April 2025 exam, question 74 · tests 9801.00.20. Full question, answer and citation →

What is the CLASSIFICATION for a U.S. origin hanger, designed not for repetitive use, shipped to a foreign country and imported with knitted infant garment sets hung on them under 6111.20.6020?

October 2018 exam, question 44 · tests 9801.00.1098. Full question, answer and citation →

Fancy Jewelry Company exported 100 identical 14 karat gold bracelets from the United States to Brazil. In Brazil, its subsidiary company polished the gold bracelets. Polishing jewelry is an acceptable alteration under subheading 9802.00.50, HTSUS. The subsidiary then exported 50 of the polished gold bracelets from Brazil back to the United States, along with 50 Chinese origin 14 karat gold bracelets in the exact same style that Fancy Jewelry Company had exported from the United States for polishing one month earlier. As Fancy Jewelry Company’s customs broker, would you be correct to advise entry under subheading 9802.00.50, HTSUS?

October 2019 exam, question 79 · tests 9802.00.50. Full question, answer and citation →

A manufacturer in the United States takes used car parts and refurbishes them for resale in the United States. He exports old car bumpers, which he buys for $70 each, to Brazil for repair of cracks and dents. He pays the Brazilian body shop $50 for the repairs to each bumper. The repaired bumpers are valued at $150 each. Upon import back into the United States, the bumpers are painted, polished, and then sold to customers for $200 each. The bumpers are classifiable under subheading 8708.10.30 of the Harmonized Tariff Schedule of the United States (HTSUS), dutiable at 2.5% ad valorem. What is the least amount of duty owed on this merchandise?

October 2020 (AM) exam, question 80 · tests 9802.00.50. Full question, answer and citation →

U.S. Navy Petty Officer John Doe is returning to Washington, D.C. after serving an extended duty tour in Hokkaido, Japan. Mr. Doe wants to import the vintage café racer motorcycle he acquired in Japan for his personal use in the United States without payment of duty. When Mr. Doe contacts a duly licensed customs broker to arrange for the importation and entry of this motorcycle, which of the following questions is RELEVANT to ascertaining whether the motorcycle may be accorded duty-free treatment under 19 CFR Part 148, Subpart H?

October 2025 exam, question 60 · tests 9805.00.50. Full question, answer and citation →

What type of entry is required for goods brought into the customs territory of the United States by the National Aeronautics and Space Administration (NASA) from space or from a foreign country as part of an international program of NASA?

April 2022 exam, question 29 · tests 9808.00.80. Full question, answer and citation →

For this Temporary Importation Under Bond (TIB), which CLASSIFICATION would be appropriate for the following scenario? Toys Extravaganza, Inc., located in Germany, owns a mold used to cast certain plastic toy figurines. Happy Toys Co., located in the United States, produces these same certain plastic toy figurines, within which they manufacture and sell exclusively for exportation. Happy Toys Co. wants to temporarily import the mold for use in their production of the plastic toy figurines while their mold is being repaired. Happy Toys Co. does not intend to import the mold for sale or sale on approval and will only use it to produce these toy figurines. After using this mold, Happy Toys Co. will return the mold to Germany 4 months from its date of importation.

April 2022 exam, question 47 · tests 9813.00.55. Full question, answer and citation →

A car manufacturer is importing parts from its overseas subsidiary for testing in its new electric vehicle model that is in pre-production. The parts are being tested to determine whether changes need to be made before the vehicle goes to market. Under which of the following scenarios would these parts be eligible to receive duty-free treatment under subheading 9817.85.01?

October 2025 exam, question 74 · tests 9817.85.01. Full question, answer and citation →

Based on the information provided, which statement is TRUE? • Cotton fabric woven in the U.S. of U.S. yarn • Fabric cut and assembled into trousers in South Africa • Waistband formed in Korea • Sewing thread from Korea • Trousers washed, packed and shipped from Kenya to U .S.

April 2021 exam, question 63 · tests 9819.11.06. Full question, answer and citation →

Based on the information provided, which statement is TRUE? • Cotton fabric knit in U.S. of U.S. yarn • Fabric cut in Guatemala • Components sewn into a dress in Jamaica using U.S. sewing thread • Dress embroidered in Guatemala using Guatemalan embroidery thread that comprises 24% of the costs of the components of the garment • Dress shipped from Guatemala to the U.S.

April 2021 exam, question 64 · tests 9820.11.06. Full question, answer and citation →