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Which buyer-supplied item for Argentine hammers is NOT a dutiable assist?

May 2024 examValuation, Appraisement and Duty AssessmentQuestion 70 of 80

A U.S. hardware company imports hammers from a manufacturer in Argentina. The U.S. company purchases and sends the designs and materials set forth below to the Argentinian manufacturer free of charge 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 C · 19 CFR 152.102(a)(1)(iv)Source: CBP past exams ↗