CBLE Modernized Drawback question: domestic merchandise to substitute

CBLEModernized Drawback

Imported merchandise is classified in an 8-digit HTSUS subheading whose description begins with "Other". What must be true for domestic merchandise to substitute for it under 19 U.S.C. 1313(j)(2)?

A Both share the same 6-digit subheading and the same country of origin
B Both have the same specific product identifier, such as a SKU
C Both share the same 8-digit subheading, whatever the 10-digit description says
D Same 10-digit number, whose description does not begin with "Other"

Show the answer and explanation

Answer: D. Same 10-digit number, whose description does not begin with "Other"

Under 19 CFR 190.2 (Substituted merchandise, para. (3)), when the 8-digit subheading of the imported merchandise begins with "other", substitution is allowed only if both are classifiable under the same 10-digit statistical reporting number and that 10-digit article description does not itself begin with "other". This stops broad basket subheadings from matching unlike goods. Source: 19 CFR 190.2 (Substituted merchandise) (eCFR, as at 7 Oct 2026).

Common mistake

Stopping at the 8-digit test for basket subheadings.

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Original study material mapped to the public CBP exam categories; not a real test question.Independent. Not affiliated with or endorsed by U.S. Customs and Border Protection (CBP). Verify figures and rules against current guidance before relying on them.