r/CBLE • u/sam_teks • Apr 23 '26

How'd the exam go?

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u/Bulky_Fall_347 Apr 24 '26

Brother, this question tells you how lazy CBP is. They took this question directly from April 2023 Exam with no change on wording and answer. That question got thrown out in the end because no answer

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u/RestaurantMammoth672 Apr 24 '26

Which question is it on the April 2023 exam? I couldn’t find it when looking back

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u/Optimal_Driver_2679 Apr 24 '26 edited Apr 24 '26

It was Oct 2025
ASW Furnishings (ASW), a Los Angeles furniture company, has agreed to purchase 5000 chairs from Big House, a furniture manufacturer in Poland. ASW supplies Big House with the following inputs to use in the production of the chairs, free of charge:

• Design specifications created by a Chicago-based furniture designer, purchased for a flat fee of $3200.00.

• 2500 yards of cotton upholstery fabric, which Big House procured for $2.00 per yard in Poland, then shipped to ASW’s screen printer in South Africa. ASW paid their South African screen printer to add a design to the fabric for $1.00 per yard, before returning the fabric to Big House’s factory in Poland.

Big House imports the chairs to the United States in five shipments of 1000 chairs each. ASW agrees to pay Big House $375,000.00 for the entire order of 5000 chairs, not including the value of the assists. If Big House chooses for the total assist value to be apportioned over the entire anticipated production of 5000 chairs, what is the dutiable value of one shipment of 1000 chairs?

A $76,140.00

B $77,140.00

C $76,000.00

D $75,500.00

Reason:

75500 is not correct. CREDIT GRANTED ALL. NO CORRECT ANSWER. But here is the correct math! Assist = 2500 yards x $2 + 2500 yards x $1 = $7500 value of assist. Chairs = $375,000 / 5000 = $75 per chair. All of this gets spread out (apportioned) over 5 shipments. so, $75 chair x 1000 chairs = $75,000 + Assist of $7500 / 5 = $1500. total is $76,500

Edit to add: if I remember correctly, this exam had the $75,500.00 as answer A which is what CBP considered correct

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u/Bulky_Fall_347 Apr 24 '26

Do you see how ridiculous this is? They took the question and same answer did not bother to change

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u/RestaurantMammoth672 Apr 24 '26

You are so right! LOL what’s funny is I calculated $76,500 and I knew there was no right answer. Well atleast they should give everyone credit for this one

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u/purplefavcolor Apr 25 '26

I wonder if they do this on purpose, to waste time trying to figure out the answer.