Following CBLE question is the focus of this video:
A U.S. importer supplies its unrelated foreign assembly facility a mold used in the production of merchandise destined to the U.S. and Mexico. The value of the mold is $1,000, and is purchased by the foreign facility for $200. The U.S. importer projects that the mold’s continued life expectancy and amount to be sold based upon sales forecasts will be 3,000 units. Two thirds of the units will be consumed in Mexico, and the balance consumed in the U.S. The foreign assembler’s cost of producing a single unit is $3. The commercial invoice accompanying the shipment to the U.S. identifies the per unit price as $5. The U.S. importer’s domestic retail outlets will sell the finished product for $50.
What is the amount of the assist per unit?
A. $0.00
B. $0.80
C. $1.00
D. $0.20
E. $1,000
Correct Answer: (B).
#Code of Federal Regulations (CFR) Title 19
#152.103
CBLE Link: https://www.lawcustoms.com/wp-content/uploads/2025/02/042007-CBE-Exam.pdf
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