What should you do with comingling?

When dealing with comingling, which refers to the mixing of different categories or types of goods, it is essential to apply the highest rate. This is because customs duties and taxes are often based on the classification of goods, and when multiple classifications are involved, the most accurate reflection of the potential cost to the customs value should be utilized.

By applying the highest rate, it ensures compliance with customs regulations and avoids any potential penalties that may arise from under-reporting the duties owed. This approach also protects the importer or broker from challenges since it takes the most conservative position regarding duty assessment. Using the highest rate minimizes the risk of miscalculation and ensures that all regulatory requirements are met effectively.

The other options, while possibly relevant in different contexts, would not uphold the standards necessary for comingled items in the customs valuation process.