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Question - Based on the information below, what can be the claimed amount for the merchandise processing fee (MPF) on destroyed merchandise? Please provide your explanation and/or calculation.
Imported merchandise:
500 bikes ($200 per unit) $100,000
500 spare parts ($175 per unit) $87,500
Invoice value $187,500
Less Non-Dutiable Charges (NDC) -$2,500
Total Entered Value $185,000
Total MPF paid $485.00
MPF rate .3464%
Destroyed merchandise for drawback purposes: 200 bikes
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