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Which buyer-supplied item is NOT an assist? U.S. design work

April 2025 examValuation, Appraisement and Duty AssessmentQuestion 75 of 80

A U.S. furniture company imports dressers from a manufacturer in New Zealand. The U.S. company purchases and sends the designs and materials set forth below to the New Zealand manufacturer to aid in the production process. The cost of which of the following should not be added to the price actually paid or payable as an assist?

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CBP answer key: Answer D · 19 CFR 152.102(a)Source: CBP past exams ↗