A shipment of men's woven cotton shirts arrives with a commercial invoice showing $15/unit. CBP suspects undervaluation and finds identical goods sell for $22/unit. Which valuation method may CBP apply?
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A
Identical merchandise value under 19 USC 1401a(c)
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B
Computed value under 19 USC 1401a(e)
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C
Deductive value under 19 USC 1401a(d)
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D
CBP must accept the invoice value unless fraud is proven