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A US buyer purchases a mold for $30,000.00 from an unrelated toolmaker and pays $1,500.00 to ship it to its supplier in Mexico, free of charge. It contracts for 30,000 units and chooses to apportion the assist over the entire anticipated production. What is added to the transaction value of the first shipment of 10,000 units?
A mold supplied free of charge is an assist (19 CFR 152.102(a)(1)(ii)). If bought from an unrelated seller its value is the cost of acquisition, including transportation to the place of production (152.103(d)(1)-(2)): $30,000 + $1,500 = $31,500. Apportioned over the 30,000-unit anticipated production as 152.103(e) allows, that is $1.05 a unit, so 10,000 units carry $10,500.00. $10,000 leaves out the transport; $31,500 would be right only if the importer chose to apportion everything to the first shipment. Source: 19 CFR 152.102(a)(1)(ii), 152.103(d), (e) (eCFR, as at 7 Oct 2026).
Leaving out the cost of transporting the assist to the producer.
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