These are Hard Mode questions from our bank: applied questions with dates, amounts and import documents, the style that costs candidates points on the real test. Answers and worked explanations are shown. These questions are original; the released CBP exams are in the practice exams.
A broker failed to cure a continuing education failure and CBP issued an order suspending her license on Monday, June 7, 2027. If she still takes no corrective action, when may CBP take action to revoke the license?
Why: 19 CFR 111.104(d) says that if the license has been suspended under 111.104(c) and the broker fails to take the corrective action on or before 120 calendar days from the issuance date of the order of suspension, CBP will take actions to revoke the license, without prejudice to a new application. Thirty days is the window to respond to CBP's first notice (111.104(b)), and 60 days belongs to the triennial status report rules. Source: 19 CFR 111.104(b)-(d) (eCFR, as at 7 Oct 2026).
A broker's license is suspended for 90 days. During the suspension, a licensed friend lets him keep filing entries under the friend's filer code and name. What has the licensed friend done?
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Why: 19 CFR 111.37 says a broker must not allow his license, permit or name to be used by or for any unlicensed person, expressly including a broker whose license or permit is under suspension, other than his own employees authorized to act for him. Section 111.42 also bars dealings with a suspended broker. The friend's valid license is the very thing being misused. Source: 19 CFR 111.37, 111.42 (eCFR, as at 7 Oct 2026).
Case facts
Facts supplied by the client may be incomplete or wrong. Answer from the rules.
Cascade Comforts Inc. of Chicago, Illinois, imports knitted polyester fleece blankets (6301.40.0020; general rate 8.5%) from Hanbit Textile Co., Ltd., Gumi, Republic of Korea. The blankets are originating goods under the United States-Korea Free Trade Agreement (General Note 33), and the importer holds the documentation to support a claim. A container was laden at Busan and unloaded from the vessel at Seattle, Washington (port code 3001), on Thursday, February 4, 2027. It then moved in bond by rail to Chicago, Illinois (port code 3901), where your firm filed the entry summary at the time of entry on Wednesday, February 10, 2027. The entered value is US$64,000.00.
Which ONE of the following correctly completes Block 6 (Port Code) and Block 20 (U.S. Port of Unlading)?
Why: The ACE Entry Summary Instructions define the district/port of entry as the port where the merchandise was entered or released, which is Chicago (3901), where the entry summary was filed after the in-bond move. The U.S. port of unlading is the port where the merchandise was unladen from the importing vessel, which is Seattle (3001). Reporting Seattle in both blocks ignores the in-bond movement; reporting Chicago as the port of unlading confuses the inland destination with the place the vessel discharged. Source: ACE Entry Summary Instructions v2.4a, District/Port of Entry and U.S. Port of Unlading; 19 CFR 24.24(b)(1) port list (eCFR, as at 7 Oct 2026); CBP Form 7501 (2/18) block layout.
Imported crude oil on which $10,000.00 duty was paid is refined into two products at once: product A, with a market value of $60,000.00 at separation, and product B, worth $40,000.00. Only product A is exported. What drawback may be claimed?
Why: When two or more products result from manufacture, drawback is distributed among them by relative value at the time of separation (19 CFR 190.21, 190.81(f)). Product A's relative value is $60,000 / $100,000 = 60 percent: $10,000.00 x 60% = $6,000.00, and 99 percent of that is $5,940.00. $9,900.00 ignores the split; $3,960.00 uses product B's share. Source: 19 CFR 190.2 (Relative value), 190.21, 190.81(f) (eCFR, as at 7 Oct 2026).
Goods under a tariff-rate quota that is nearing fill are inadvertently released before the entry summary is presented. CBP demands their return and the importer does not redeliver them. What liquidated damages may the port director assess under the basic importation bond?
Why: 19 CFR 132.14(a)(4)(i)(C) lets the port director assess liquidated damages under the bond containing the 113.62 conditions in an amount equal to the value of the merchandise plus estimated duties computed at the over-quota rate, if the goods are not returned to custody within 30 days from the demand or the entry summary is not presented timely. The claim may be cancelled if redelivery occurs within 30 days or presentation is timely (132.14(a)(4)(i)(D)). Source: 19 CFR 132.14(a)(4)(i), 113.62 (eCFR, as at 7 Oct 2026).
A retail gift box holds a wooden cutting board (heading 4419) and a stainless steel chef's knife (heading 8211). The importer argues that heading 8211 prevails under GRI 3(a) because it describes the knife more precisely than heading 4419 describes the board. Which ONE of the following is correct?
Why: The second sentence of GRI 3(a) says that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are regarded as equally specific, even if one gives a more complete or precise description. Each heading here describes only one item, so GRI 3(a) cannot choose between them and the set moves to GRI 3(b), essential character, and if that fails to GRI 3(c), the heading last in numerical order. First numerical order is never a tie-breaker, and a retail set does not need a heading that names it. Source: HTSUS (2026 Basic Edition, as at 12 Oct 2026): GRI 3(a), 3(b), 3(c).
Extra virgin olive oil from Spain is classified in 1509.20.2090, general rate 5¢/kg on contents and container. The entry is 12,000 glass bottles, each holding 0.92 kg of oil and weighing 0.55 kg empty, packed 12 to a carton; the 1,000 cartons weigh 1.2 kg each. Disregarding Chapter 99 measures, what is the duty?
Why: The duty is $882.00. Subheading 1509.20.20 covers extra virgin olive oil weighing with the immediate container under 18 kg, at 5 cents per kg 'on contents and container'. The immediate container is the bottle, not the shipping carton: (0.92 + 0.55) x 12,000 = 17,640 kg x $0.05 = $882.00. Contents alone give $552.00; adding the 1,200 kg of cartons gives $942.00; and the 3.4 cents per kg of 1509.20.90 (oil in larger containers) on contents gives $375.36. Source: HTSUS (2026 Basic Edition, as at 12 Oct 2026): subheading 1509.20.20 (general rate 5¢/kg on contents and container), statistical suffix 90; subheading 1509.20.90 (as at 12 Oct 2026).
A nominal consignee files an entry summary for goods it does not own and wants to be relieved of liability for increased duties. Within what time must the actual owner's declaration be filed?
Why: Under 19 CFR 141.20(a)(1), a consignee who declares at entry that it is not the actual owner may be relieved of statutory liability for increased and additional duties by filing, within 90 days after entry, a declaration of the actual owner on CBP Form 3347, in which the owner agrees to pay those duties. To shed contractual liability under its bond, it also files the owner's bond (141.20(a)(2)). Source: 19 CFR 141.20(a) (eCFR, as at 7 Oct 2026).
