April 2026 CBLE · Category VI: Valuation, Appraisement and Duty Assessment · Question 70 of 80
April 2026 CBLE, question 70
Which of the following is considered an assist and should be included in the entered value?
- The cost of engineering plans produced in Omaha, Nebraska for switch assemblies that are supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.
- The cost of printed circuit assemblies that will be integrated into timing switches that are purchased by a foreign producer of switch assemblies produced in Taipei, Taiwan.
- The cost of a factory air conditioning system that was supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.
- The cost of printed circuit assembly components for switch integration that are supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.
Show the official answer
Official answer: D: The cost of printed circuit assembly components for switch integration that are supplied free of charge by a U.S. importer to a foreign producer of switches in Taipei, Taiwan.
Citation in CBP's key: 19 CFR 152.102(a)