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D) one year free warranty (due to the buyer's improper operation caused by damage charge costs), and ensure the supply of spare parts for a long time, only receive the cost

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58c(b)(8)(B)(iii) Line item 215,000 articles valued at $100 each (total value $1,500,000) Line item 310,000 duty-free articles valued at $50 each (total value $500,000) The relative value ratios are calculated using line items 2 and 3 only, as there is no merchandise processing fee imposed by reason of importation on line item 1.Line item 21,500,000 2,000,000 = .75 (line items 2 and 3 form the total value of the merchandise subject to the merchandise processing fee)