Read the "PanAsian Imports, Inc." hypothetical fact pattern attached below.
Based on what was covered in this week's learning material:
a. Develop an argument that PanAsian must pay the 12% fee on its imports of Z Men toys;
b. Develop an argument that PanAsian must only pay the 3% fee on its imports of Z Men toys; and
c. Explain which argument is the better argument.