Page:United States Statutes at Large Volume 117.djvu/938

 PUBLIC LAW 108–77—SEPT. 3, 2003

117 STAT. 919

(C) in the case of a material provided to the producer without charge, or at a price reflecting a discount or similar reduction, the sum of— (i) all expenses incurred in the growth, production, or manufacture of the material, including general expenses; and (ii) an amount for profit; or (D) in the case of a material that is self-produced, the sum of— (i) all expenses incurred in the production of the material, including general expenses; and (ii) an amount for profit. (2) FURTHER ADJUSTMENTS TO THE VALUE OF MATERIALS.— (A) ORIGINATING MATERIALS.—The following expenses, if not included in the value of an originating material calculated under paragraph (1), may be added to the value of the originating material: (i) The costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer. (ii) Duties, taxes, and customs brokerage fees on the material paid in the territory of Chile, the United States, or both, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable. (iii) The cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproduct. (B) NONORIGINATING MATERIALS.—The following expenses, if included in the value of a nonoriginating material calculated under paragraph (1), may be deducted from the value of the nonoriginating material: (i) The costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer. (ii) Duties, taxes, and customs brokerage fees on the material paid in the territory of Chile, the United States, or both, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable. (iii) The cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or byproducts. (iv) The cost of originating materials used in the production of the nonoriginating material in the territory of Chile or the United States. (f) ACCESSORIES, SPARE PARTS, OR TOOLS.—Accessories, spare parts, or tools delivered with a good that form part of the good’s standard accessories, spare parts, or tools shall be regarded as a material used in the production of the good, if— (1) the accessories, spare parts, or tools are classified with and not invoiced separately from the good; and (2) the quantities and value of the accessories, spare parts, or tools are customary for the good. (g) FUNGIBLE GOODS AND MATERIALS.— (1) IN GENERAL.—

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