Unless exported or destroyed under Customs supervision prior to liquidation of the entry, articles without country of origin marking, as required, shall be subject to additional duties in the amount of:
How to get there
19 CFR 134.2: Additional dutiesArticles not marked as required by this part shall be subject to additional duties of 10 percent of the final appraised value unless exported or destroyed under Customs supervision prior to liquidation of the entry, as provided in 19 U.S.C. 1304(f). The 10 percent additional duty is assessable for failure either to mark the article (or container) to indicate the English name of the country of origin … or to include words or symbols required to prevent deception or mistake.
The answer is C, 10%.
Why the other choices are wrong
A) 20%, B) 50% and D) 200%: none is the marking duty. The statute and the regulation set it at 10% of the final appraised value.
Tip
Under § 134.2, the 10% marking duty is avoided only by exporting or destroying the goods under CBP supervision before liquidation. It applies to missing English country names and to missing words needed to prevent deception.
Source: 19 CFR 134.2 (eCFR); 19 U.S.C. 1304(f).
CBP answer key: Answer C · 19 CFR 134.2Source: CBP past exams ↗