QUESTION: We, as the US importer, paid a supplier in Korea $100,000 to make a new tool which makes parts for us. The tool was located in Korea at their manufacturing facility and the tool makes parts that import to us into the United States. The parts carry a 3.5% general rate of duty. However, […]
QUESTION: I found a similar question that was asked back in March 2019, but scenario is slightly different. Therefore, looking to get feedback on the below scenario. Scenario: 1). “Foreign” Company A sells prototype parts to “US” Company B 2). Company B will act as IOR 3). Parts meet all provisions of the 9817 Prototype […]
QUESTION: Our company purchased fabrics from an unrelated supplier and provided these fabrics to 3 different unrelated foreign manufacturers free of charge. The fabrics were used to manufacture 37 different types of chairs. Our company paid all freight costs to deliver the fabrics from the fabric supplier’s U.S. & Europe locations to the 3 foreign […]
QUESTION: I was re-reading the different valuation models along with the definition of “assists”. It seems that assists are ONLY added to the customs value of goods imported under the Transaction Value methodology. So, the value of an assist does not have to be added if using Valuation Methods 2-6, correct? =========== Answers: Yes, but […]
QUESTION: Scenario US manufacturer purchases parts from a supplier in China, along with tooling that is used in the production of those parts in China. The supplier ships the parts to their own warehouse located in Canada. No further alteration takes place there; it’s strictly a storage facility. When the US manufacturer is ready for […]
QUESTION: I’m not 100% certain if this is an assist. It’s a triangulated transaction, but essentially we are purchasing special tooling that will be used to manufacture a product that our China plant (same parent company as ours) will purchase and use in our finished good. Scenario. Our China manufacturer places PO with Canadian vendor […]
QUESTION: We will be sending a part to our foreign supplier for use in a finished product. The value of the part and the freight costs to get it there are paid by us and would be an assist. If our vendor bills us for their foreign import duty costs and brokerage fees, would that […]
QUESTION: We provide product labels to a manufacturer overseas. The labels are applied to both the products and the outer carton. The labels were made in the US, purchased, printed, and inventoried by us, and then shipped to the manufacturer overseas free of charge. The overseas manufacturer sticks the labels on the finished product […]
QUESTION: We raised a tooling PO for tooling modification for a bracket that is a sub assembly part for a fixture purchased complete from a factory in China. Our company doesn’t have the subassembly parts in our system because we import as a complete fixture. Is a tooling declaration against the complete fixture needed? ============ […]
QUESTION: If assists are identified, what is the process for making corrections please? =========== Answers: Depending on when ‘the first import’ occurred, you could file a PSC or a Protest to correct the value on that entry. If you cannot locate the first entry, file as soon as possible or if you are talking a […]
QUESTION: We will be sending specifications to a supplier overseas for a product we want them to make. Based on these specs, the supplier will produce the mold to make this product. Would the specifications be considered an assist? **************** Answers: If you paid another off-shore supplier to design and draft the specs, yes. If […]
QUESTION: I have a question about a Customs Assist. Would the tool in the following case be considered an assist or not? We have a tool that is used to build one of our products. Our supplier built this tool, with our design, and we paid them for it in full. This same supplier uses […]
