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Example 1: Line item 15,000 articles valued at $10 each total $50,000 Line item 26,000 articles valued at $15 each total $90,000 Line item 310,000 articles valued at $20 each total $200,000 Total units = 21,000 Total value = $340,000 Merchandise processing fee = $485 (for purposes of this example, the fee cap of $485, as per 19 U.S.C

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