Which of the following is NOT a method in the hierarchy of appraisement?

The choice of 'Comparative value' as the method that is not part of the hierarchy of appraisement is essential to understand because the accepted methods for determining the customs value of imported goods include the identical, deductive, and computed values, while comparative value is not recognized in the same way.

The hierarchy of appraisement is a structured approach that customs uses to value goods for duty assessments. The identical value method focuses on goods that are identical in every way to the goods being valued, which provides a straightforward basis for comparison. The deductive method determines the value based on the price at which the goods are sold in the United States, deducting expenses like commissions and transportation. The computed value method estimates value based on the cost of production, including material and fabrication costs, plus profit margins.

By recognizing these accepted methods, it’s clear why 'Comparative value' is not included; it doesn’t fit within the established norms for appraisement. Understanding these methods is vital for customs brokers as they navigate the complexities of valuation to ensure compliance with tariff regulations.