The $800 de minimis exemption: which shipment qualifies?

Question

Which ONE of the following scenarios qualify to pass free of duty and tax pursuant to 19 CFR 145.31 without preparing an entry as provided for in 19 CFR 145.12? The merchandise is not subject to quota.

Accepted Answer

A) B-C Customs Brokers, on behalf of nominal consignee, Kushi, an online retailer organized and based in India, files a manifest as the entry document for a container of 1000 packages addressed to the 1000 U.S. purchasers of sets of jade figurines (figurines of semiprecious stones) which retail for the equivalent of $799.00 per set in India and sold for $879.00 per set to the U.S. purchasers in the U.S.

The $800 de minimis exemption: which shipment qualifies?

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