April 2026 CBLE · Category II: Practical Exercise · Question 23 of 80
April 2026 CBLE, question 23
Facts and documents for questions 21 to 23
As in the real world where client documents may contain errors, the practical exercise documents may contain errors. Examinees should review the documentation carefully and identify any errors. Any errors in the documentation should be taken into account when selecting an answer.
Use the following facts and commercial invoice to answer questions 21-23.
You are preparing the entry and entry summary data to be entered into ABI for your client, Chill Bedspreads LTD (Chill). You receive the following commercial invoice from Chill. Chill is importing 100% polyester velvet bedspreads which have dragons painted in the center of the bedspread. You know from prior experience that velvet is a woven fabric. The bedspreads have been finished on all four sides with 2” strip contrasting color of 100% polyester velvet edging and sewn to the bedspread using a double-row straight stitch.
When determining the classification of the bedspread, you discover that there are two potential subheadings in two different chapters of the Harmonized Tariff Schedule of the United States. In addition to the information on the commercial invoice, the answer to which ONE of the following questions is necessary to obtain from your client to correctly classify the bedspread?
- Does the bedspread have outer layers with a filling between?
- Is polyester a man-made fiber?
- Is the dragon painted by hand or machine?
- How many millimeters is the edging?
Show the official answer
Official answer: A: Does the bedspread have outer layers with a filling between?
Citation in CBP's key: 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