1. An importer purchased leather gloves from a supplier in the Philippines. The column one general rate is 14%. The sellers invoice indicates the FOB value of the entire shipment is $12,000, under d/p payment terms. The importer separately, free of charge, supplied sewing thread from Japan to the manufacturer in the Philippines with a value of $1,000. The cost of ocean transportation from the Philippines to the U.S. port was $2,000. The dollar amount of duty is:

1. $1,400 ($10,000 x .14)
2. $1,680 ($12,000 x .14)
3. $1,820 ($13,000 x .14)
4. $1,540 ($11,000 x .14)

2. For a shipment that arrived at the port of New York on September 12, 2018, had a warehouse entry on September 15, 2018 and was then entered for consumption on December 10, 2018, the date of liquidation will be:

(a) September 12, 2019

(b) September 15, 2019

(c) September 15, 2018

(d) December 10, 2019

3. Assume the same arrival and entry information as above. The product was subject to a tariff rate quota that increased the rate from 5% to 10% effective September 15. The rate that will be assessed on the product is

1. 5%
2. 10%
3. The product cannot be entered into the U.S. because of the quota
4. Free of duty

4. Which of the following entries does not bring merchandise into the flow of commerce of the United States:

1. an informal entry
2. a warehouse entry
3. a formal entry
4. none. All of the above bring merchandise into the flow of commerce

5. Which of the following shipments are subject to the merchandise processing fee:

1. an air shipment from Canada
2. an air shipment from Germany
3. an ocean shipment from Mexico
4. None of the shipments are subject to the merchandise processing fee