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Fibertech Industries, Inc. in Quezon City issued a purchase order to Monarch Equip. Corp. for 50 units of portable cement mixers. The cement mixers were farm out by Monarch to a manufacturer in Japan at a cost of $ 25,000.00 FOB, Osaka. Monarch sold said equipment to Fibertech for $ 30,000.00 CIF, Manila and instructed the Japanese manufacturer to ship-out the goods consigned to Fibertech. B/L shows ocean freight charges of $ 1,500.00 while commercial invoice did not indicate a separate amount for the marine insurance. Based on the exchange rate of Php 43.50/ $ 1.00, how much is thedutiable value, if applicable?

Power Systems, Inc. in Makati purchased various tractor parts from a seller in Taiwan in the amount of $ 10,000.00 COST AND FREIGHT, Manila. Since the tractor parts were intended for a US made low bed tractor, the seller in Taiwan ordered said parts from Cummins, a manufacturer in Detroit, USA at a cost of $ 8,000.00 FOB, Detroit. To avoid double handling & to facilitate delivery, Cummings was instructed to ship out the goods direct to Power Systems in Makati. If the prevailing exchange rate at the time of filing of entry was Php 43.00/ $1.00 & ocean freight charges per B/L was $ 800.00, how much is thedutiable value?

3.Westinghouse, Phils. imported from Westinghouse, USA 300 units of current transformers rated at 5 KVA, 220/440 volts with invoice value of $200.00/unit, FOB, Los Angeles. The appraiser found out that Westinghouse, USA owns 10% of the voting stock of Westinghouse, Phils. In order to determine that the invoice value was not influenced by said relationship, the appraisor compared the import price with the price of the same transformer sold by Westinghouse, USA to other importers in the Phils. not related to them. Such price was established at FOB value of $ 240.00 per unit but includes a full warranty handled by Westinghouse, USA and is estimated at 20% of the invoice price. On the other hand Westinghouse, Phils. assumes its own warranty cost.