Page:United States Statutes at Large Volume 42 Part 1.djvu/41

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 14. 1921. 13 nxr·on*rEn’s sAr.r·:s muon. os§gP°”°"¤ Salas Sec. 204. That for the purpose of this title the exporter’s sales me ‘”°l“d°d“" price of imported merchandise shall be the rice at which such merchandise is sold or agreed to be sold in the United States, before or after the time of importation, by or for the accoimt of the exporter, plus, when not included in such price, the cost of all containers and coverings and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment Dooooosoos to the United States, less (1) the amormt, if any, included in such Umzeasmbsaunes, price, attributable to any additional costs, charges, and expenses, ;'§,`}wfh'pm°"t °" and United States import duties, incident to bringing the merchandise from the place of shipment in the country of exportation to the place somsg oommssssoos of delivery in the United States, (2) the amonmt of the commissions, me expenses. if any, for selling in the United States the particular merchandise under consideration, (3) an amount equal to the expenses, if any, generally incurred lziy or for the account of the exporter in the United tates m selling i entical or substantially identical merchandise, and (4) the amormt of any export tax imposed by the country of t,;,E§‘,*f§§c§°.§§’,$‘Q‘§{" exportation on the exportation of the merchandise to the United States; and plus the amount of an import duties imposed by the t,¥,,§}§?1§§§_’ °t°" °' country of e ortation which have been rebated, or which have not been collecteili}? by reason of the exportation of the merchandise to the United States; and plus the amount of any taxes imposed in the country of cawrtation upon the manufactruer, producer, or seller in respect to e manufacture, production, or sale of the merchandise, which have been rebated, or which have not been collected, by reason of the exportation of the merchandise to the United States. ronmcn mnxnr vnun. met Sec. 205. That for the purposes of this title the foreign market price i¤°iiri)fiii“fi°;i value of imported merchandise shall be the price, at the time of ex- §{,*§,°{}f,‘§,, €§,,*§°,{§f’°· “‘ portation of) such merchandise to the United States, at which such or similar merchandise is sold or freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade for home consumption (or, if not so sold or offered for sale for home consumption, then for exportation to countries other than the United Coooososo moss States), plus, when not included in such price, the cost of all con- suipmmzadggciaruoe tainers and coverings and all other costs, charges, and expenses ‘“°l“°°‘"“p"°°“ incident to placing the merchandise in condition packed rea y for _ shipment to the United States, except that in the case of merchandise mg, °,',€{,°§,$°s§{,‘,§’,¥,,f,‘f purchased or agreed to be purchased by the person by whom or for =¤ ¤f dm *¤¤*°°*· whose account the merchandise is imported, prior to the time of exportation, the foreign market value shall be ascertained as of the srsmssssssss soc date of such purchase or agreement to purchase. In the ascertam- mmmsiama. ’ " ment of foreign market value for the purposes of this title no pretended sale or offer for sale, and no sale or offer for sale intende to establish a fictitious market, shall be taken into account. COST OF PRODUCTION. Cost of production. Sec. 206. That for the puiposes of this title the cost of production mmmts °L of imported merchandise sh be the sum of— (1) The cost of materials of, and of fabrication, manipulation, or .,;¥§‘,f§,'l,,’_Ql°`i,,;'T,'{»`.i,f,,'?§',*. other process employed in manufacturing or producing, identical or ¤¤*=¤*· substantiall identical merchandise, at a time preceding the date of shipment ofv the particular merchandise under consideration which would ordinarily permit the manufacture or production of the par-