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Case facts
Client documents can contain mistakes, and so can the documents in this exercise. Check each entry against the facts before you answer.
Pinecrest Bath & Home LLC of Atlanta, Georgia, bought 14,400 woven bath towels of 100% cotton terry fabric from Texteis Ribeira, Lda., Rua da Fabrica 418, Guimaraes, Portugal, at US$6.00 each, FOB Leixoes. Pinecrest paid ocean freight and insurance of US$4,150.00 directly to its forwarder. The towels were stuffed into a 40-foot container and laden on the vessel Atlantic Meridian, which sailed from Leixoes on Thursday, September 24, 2026. The vessel arrived within the port limits of Savannah, Georgia, with intent to unlade on Wednesday, October 7, 2026. Your firm filed entry (CBP Form 3461) and the goods were released on Thursday, October 8, 2026; the entry summary will be filed later. No antidumping, countervailing or Chapter 99 duties apply.
Excerpt of the draft CBP Form 7501 prepared by a new entry writer
| Block | Entry |
|---|---|
| 1. Filer Code/Entry No. | K7Q-0461275-5 |
| 2. Entry Type | 01 |
| 5. Bond Type | 8 |
| 6. Port Code | 1703 |
| 7. Entry Date | 10/08/2026 |
| 8. Importing Carrier | ATLANTIC MERIDIAN |
| 9. Mode of Transport | 10 |
| 10. Country of Origin | PT |
| 11. Import Date | 10/07/2026 |
| 14. Exporting Country | PT |
| 15. Export Date | 09/24/2026 |
| 27. Line | 28. Description; 29A. HTSUS No. | 30A. Gross Wt.; 30B. Manifest Qty. | 31. Net Qty. | 32A. Entered Value; 32B. CHGS; 32C. Rel. | 33A. Rate | 34. Duty |
|---|---|---|---|---|---|---|
| 001 | BATH TOWELS, 100% COTTON TERRY; 6302.91.0015 | 8,640 KG; 720 CTN | 14,400 NO.; 7,920 KG | 86,400; 4,150; N | 9.2% | 7,948.80 |
After all errors in the exhibit are corrected, what is the total of the duty, merchandise processing fee (MPF) and harbor maintenance fee (HMF) owed on this entry summary?
The total is $8,269.69. Transaction value excludes international freight and insurance (19 CFR 152.102(f)), so the value is the FOB price, $86,400. Duty at 9.1% (6302.60.0020) is $7,862.40. MPF at 0.3464% is $299.29, between the FY2027 minimum and maximum of $34.58 and $670.86 (19 CFR 24.23(b)(1)(i); 91 FR 48398). HMF applies because the cargo was unloaded from a vessel at Savannah: 0.125% x $86,400 = $108.00 (19 CFR 24.24(a)). Using the exhibit's 9.2% rate gives $8,356.09; leaving out the HMF gives $8,161.69; adding the $4,150 freight to the value gives $8,666.91. Source: 19 CFR 24.23(b)(1)(i), 24.24(a), 152.102(f) (eCFR, as at 7 Oct 2026); 91 FR 48398 (Jul 31, 2026; FY2027 MPF limits effective Oct 1, 2026); HTSUS (2026 Basic Ed.) 6302.60.00.
Keeping the exhibit's 9.2% rate or forgetting that vessel cargo also owes HMF.
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