Footwear incorporating a protective metal toe-cap imported on or after July 1, 1981 will be determined in accordance with _____.
How to get there
19 CFR 152.101(a): Effective dateThe value for appraisement of merchandise exported to the United States on or after July 1, 1980, or, for articles classified under subheading 6401.10.00 … on or after July 1, 1981, will be determined in accordance with section 402, Tariff Act of 1930 (19 U.S.C. 1401a), as amended by section 201, Trade Agreements Act of 1979.
Subheading 6401.10.00 is waterproof footwear incorporating a protective metal toe-cap. Its later effective date (July 1, 1981) is the special rule. The authority is section 402 as amended by section 201 of the TAA: A.
Why the other choices are wrong
B) Section 402 (19 USC 1401a): incomplete. The regulation specifies section 402 as amended by section 201 of the Trade Agreements Act of 1979, the amendment that brought in the current valuation system.
C) The Statement of Administrative Action: an interpretive guide to the 1979 Act. It isn't the legal basis of appraisement named in § 152.101(a).
D) A Treasury Decision (T.D. 81-7, as amended): T.D.s publish regulations and rulings. They aren't the statutory valuation authority § 152.101(a) cites.
Tip
When options differ only by "as amended by …," pick the one that matches the regulation's exact wording. § 152.101(a) names the statute and the amending act.
Sources: 19 CFR 152.101(a) (eCFR); HTSUS 6401.10.00.
CBP answer key: Answer A · 6401.10.00, HTSUS; 19 CFR 152.101(a)Source: CBP past exams ↗