Answer key issues and corrections
Every claim on this site is checked against the 19 CFR and HTSUS text. Where CBP's key looks debatable, where CBP voided a question or accepted two answers, or where the key cites the wrong section, we say so here and on the question page.
Keys we think are debatable
- Q02April 2026: Which activity can earn one continuing broker education credit?debatable
Option A (a CBP webinar on exam-day procedures) is ruled out by reading the purpose of the CE rule. The regulation's text on CBP-offered training is broad, so this is the most likely reasoning rather than an explicit rule.
- Q33April 2026: Solenoid valve controlling airflow in a vehicle's suspension: which subheading?debatable
The 8481.20 vs 8481.80 line depends on the facts. CBP ruling N189757 put a pneumatic leveling valve in 8481.20; this key uses 8481.80.9005.
- Q48April 2026: Broker's computer error, no entry summary filed: which liability statement is FALSE?debatable
The key treats option D (Thrift Surety is responsible) as true, but none of the cited provisions explains why. A candidate who chose D had a reasonable appeal argument.
- Q24October 2025: Correcting the broker invoice: Italian origin removes Section 301, air freight removes HMFdebatable
The key keeps an MPF of $277.12 (0.3464% of $80,000), although Q21's dutiable value is $65,000, which gives an MPF of $225.16. That total isn't offered.
- Q58October 2025: Can another importer rely on someone else's classification ruling?debatable
Option A is keyed true, but 19 CFR 177.9(c) says "no other person should rely on the ruling letter."
- Q24October 2024: Partial transfer of drawback rights: the first claim's method controlsdebatable
Under per-unit averaging, option D comes to the same amount as the keyed answer A.
- Q24May 2024: How long does a drawback claimant have to furnish information CBP requests on a complete claim?debatable
Keyed 30 days. 19 CFR 190.52(b) lets CBP extend for good cause, and the stem says an extension was requested but not whether it was granted.
- Q60May 2024: What does CBP refund after a successful KORUS post-importation claim?debatable
The keyed answer has interest running from the date of payment. For a 1520(d) post-importation claim, 19 U.S.C. 1505(c) starts it on the claim date. B is still the best option.
- Q73May 2024: What is the transaction value of 10,000 vases when the seller later waives the charge for 100 broken ones?debatable
Keyed $27,000, treating the credit for 100 broken vases as a post-importation decrease. $26,730 is arguable under the damage rules (19 CFR 158.11/158.12).
Voided by CBP: everyone got credit
- Q73April 2026: Toy trains sold DDP Newark: the question CBP voided (all examinees got credit)voided
CBP gave all examinees credit.
- Q13October 2025: Responsible supervision and control: the question CBP voided (all examinees got credit)voided
CBP gave all examinees credit.
- Q73October 2025: Apportioning assists for chairs: the question CBP voided (all examinees got credit)voided
CBP gave all examinees credit.
Two answers accepted by CBP
- Q61April 2026: Small differences found on reliquidation: when does CBP bill or refund under $20?2 answers
CBP accepted B and D.
- Q56October 2025: Shipping tanks as instruments of international traffic: what's true?2 answers
CBP accepted B and D. D's wording is loose: vessel reporting applies to the conveyance, not the tank.
- Q78October 2025: USMCA for a can assembly made from Korean steel: what's true?2 answers
CBP accepted B and D.
- Q55April 2025: Deactivating an FTZ site: what does the port director consider?2 answers
CBP accepted C and D.
Citation typos and renumbered lines in CBP's keys
- Q63October 2025: Substitution unused merchandise drawback: which substitution qualifies?typo
The key's 1806.20.2028 and .2038 aren't valid statistical numbers.
- Q71October 2025: After similar merchandise, the next appraisement method is deductive valuetypo
The key cites 151.101. The rule is 19 CFR 152.101.
- Q76October 2025: Orange juice blended in Morocco from Spanish oranges: origin, SPI and ratetypo
The key cites 2009.12.4500, but the question's line is 2009.12.2500.
- Q06October 2024: Records request to a broker: how long to make them available?typo
The key cites 111.23. The rule is 19 CFR 111.25(b).
- Q10October 2024: Limited partnership POA: which statement is false?typo
The key cites 131.34. The rule is 19 CFR 141.34.
- Q34October 2024: A wooden-frame greenhouse cabinet with shelves: furniture, not a buildingtypo
The keyed statistical suffix (9403.60.8081) has since been renumbered.
- Q48October 2024: Three deadlines from one entry: duty due date, 1520(d) claim, protesttypo
The key cites 171.12(e). The rule is 19 CFR 174.12(e).
- Q73October 2024: Chocolate TRQ: which country has access to about 3.38 million kg?typo
The question prints the UK chocolate allocation as 3,379,279 kg. The HTSUS says 3,379,297 kg.
Corrections to our explanations
Found a mistake in one of our explanations? Email [email protected]. We fix confirmed errors within 48 hours and list them here with the date.
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