October 2012 Question 72 U.S. Customs Broker License Exam Discussion

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Издатель Oct 5, 2020

Part of the lecture series preparing examinees to pass Customs Broker License Examination (CBE Exam). To enroll in the forthcoming U.S. Customs Broker License Examination Preparation Course, please visit us at https://www.lawcustoms.com/live/

Discussed here is the Question 72 from October 2012 U.S. Customs Broker License Examination.

QUESTION:

Footwear is imported on December 21, 2009, with entry summary filed on January 4, 2010, on entry number ABC-12345678. At the time of entry summary, the footwear is entered at the Harmonized Tariff Schedule of the United States (HTSUS) 6402.12.0000/free/MPF. An import specialist reclassifies the footwear at HTSUS 6402.99.0800/37.5%/MPF on April 10, 2010. The entry liquidates with the changes on April 30, 2010. The importer of record receives a bill for additional duties due as a result of the reclassification. The importer completes its review and determines the footwear qualifies for North American Free Trade Agreement (NAFTA). By which of the following dates MUST a valid NAFTA claim be filed to receive a refund in duties?

A. July 4, 2010
B. December 21, 2010
C. January 4, 2011
D. April 30, 2011
E. October 30, 2011

Correct Answer: (B).

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