The 35% appraised value cannot be derived from which of the following?

The 35% appraised value concept typically refers to a specific method of determining the value of merchandise for customs purposes, particularly in relation to customs duties. In this context, the appraised value is often calculated based on the transaction value, which is typically the price paid or payable for the goods when sold for export to the United States.

Profit, packing costs, and dilution are elements that may influence the overall costs associated with a product, but they don't directly derive or contribute to establishing the appraised value of goods. The customs appraised value is focused on transaction-related components and does not include calculating profit margins or non-fixed costs that can vary significantly based on the specific merchant's pricing strategies or market conditions.

Profit, which represents the margin a seller keeps after all expenses, is not an actual cost that factors into the customs valuation of goods. Packing costs may contribute to the total cost but are not factored into the appraised value directly unless they can be argued as part of the transaction value of the merchandise itself, generally falling under the purview of expenses that might not surpass customary levels.

Dilution typically refers to reducing the concentration of a substance or quantity, which doesn't play a role in determining the appraised value from customs' perspective as it