CBLE case studies
CBLE · Put your knowledge to work in context.
The Customs Broker License Examination (CBLE) is the licensing exam administered by U.S. Customs and Border Protection for individuals who want to become licensed customs brokers - the professionals who prepare and file entries for importers and who are held personally accountable to CBP for the accuracy of what they submit. The CBLE case studies are 5 cases and about 3,802 words.
1The Broker Who Left: Supervision, Signature Authority, and a Branch Office
Alameda Trade Services, Inc. has held a national customs broker permit since 2015.
796 words, about 4 min2Late Entry Summary, a Single-Entry Bond, and a Reclassification
On March 3 the M/V Andalucia arrived at Long Beach carrying three containers of porcelain tile consigned to Northline Supply Co. Northline's entry was filed March 12 under a single-entry bond; estimated duties were 84,000.
723 words, about 4 min3The Gift Box: GRI 3(b) Essential Character Versus GRI 3(c) Numerical Order
A retailer imports 5,000 gift boxes, each containing a 12-oz ceramic mug (heading 6912, 9.8%), a 6-oz packet of drinking chocolate (heading 1806, 6.4%), and a stainless-steel spoon (heading 8215, 3.2%). The components are packed together in a printed cardboard box, shrink-wrapped, and sold as a single retail unit for 24.99.
691 words, about 3 min4Related-Party Transaction Value: Molds, Royalties, and Commissions
Ravello Tile LLC imports tile from Cerámica del Norte, S.A., in which Ravello holds 40% of the voting stock. The June invoice reads " 180,000, FOB Monterrey." Additional facts from the entry file: Ravello shipped steel molds to the factory free of charge; the molds cost 24,000 and are dedicated to this tile line, whose total expected output is 400,000 pieces, of which this shipment is 100,000.
776 words, about 4 min5Twenty-Six Months of Misclassification: Disclosure, Penalty Exposure, and the Pre-Penalty Path
In April an internal review at a licensed brokerage revealed that, for 26 months, its client Cascade Lighting's LED work lights were entered under a duty-free subheading (8541.40) instead of subheading 9405.40 at 3.9%. The error began with Cascade's own product literature, but the broker twice requested photometric data and never received it.
816 words, about 4 min