Monday, September 5, 2011

Weekly Classification Question – September 5, 2011

Since many of you are gearing up for the October 2011 Customs Broker Exam, we wanted to provide our readers with some challenging classification questions.  Last week's question covered glassware and the answer and explanation can be found at the end of this article, after this week's new question. 

Classify a blue woven cotton baseball cap that contains detachable plastic sunglasses.

A. 6505.90.0800
B. 6505.90.2590
C. 9003.19.0000
D. 9004.10.0000
E. 9004.90.0000

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Answer to August 29, 2011 Question

Answer: C

Answers A and B are incorrect because Chapter 70 Subheading Note 1 defines lead crystal at 24% and our glasses are 22% by weight.  It’s also important to know that stemware includes wine glasses.   We also need to note that there are four glasses in each box and the box of four glasses is valued at $8.00.  This means that each glass is valued at $2.00 each. 

Answer D is incorrect because it includes glasses that are valued over $5.00 each.

Answer E is not correct because it provides for other drinking glasses (not stemware) valued over $5.00. 

Answer C is the best answer because it provides for stemware valued under $3 each.

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