. RUSTIC company imports red paint made in China, and enters and pays duty on the paint. RUSTIC also buys the same red paint made in Xena, Ohio. RUSTIC uses the red paint for its manufacture of toy fire engines, which it exports to China and sells domestically in the U.S. The Chinese paint is poured into a vat for use in the west side of the factory. The paint from Ohio is put into a vat for use by the east side. This separation of the paint is due only to the timing of the paint deliveries. The paint from Ohio and the paint from China are identical. The toy fire engines produced on the east and west side of the factory are also identical and are all sent to a central shipping area via conveyor belt to be boxed and shipped. Once the toys arrive in this area, they are packaged and boxed for shipping to China and cities in the U.S. without regard to which side of the factory produced them. Based on the above facts, and assuming all statutory and regulatory requirements are met, RUSTIC may be able to claim what type of dutydrawbackon the red paint used to paint the exported toy fire trucks?

A. Rejected merchandisedrawback

B. Finished petroleum derivativesdrawback

C. Direct identification unused merchandisedrawback

D. Manufacturingdrawback

E. Substitution unused merchandisedrawback