Page:United States Statutes at Large Volume 44 Part 1.djvu/591

 \\ - P  0. . - `; 577 X`  0 "T1TLEz19:»e-—OC (b) it it ts'establishé'd to the patlstnctiun of ·the—aim1taisi¤8 miicern that the amount of sud; *diHgrence betwéen the purchase price and the inreign market wélne is awhclli nr partly due to the ·f•?ct that the- whblcéale qnandtien, in which such a~ similar merchandise is sold or {realy c£ergd_£0r sale to all.; purchasers for eizportatibn to ’the' United; Statés . in tha ordinary conrqe or wade, a1·é·_grcater_thnn the wholesaia qun,nt1ties_~in- which snch or similnn merchandise is sold hq:   offered tor. sale to_ all ~ purcha-sbrs? in the;princip&1`—n1arketé dfythe cotmtry o1‘exporta— zion in the ordinary. ·c0nrse" ot rtrade for hqme cbnsumption mr, if not sn Sold orloiiéredj for gale, for home consumption, then for exportation td cqnntries other than the United States), than due allovirance shall be` magle thergtqr in determining the foreign market value for thepurpbsés, of thin section. ‘_ ·. · (cf If `it is estnblisbed tt) tha satisfaction iq! the apprniging 0$ccrs— that the Inmounf of such D dmerence between the _ ex- ‘p6r'ter’s` sales pricé and the foreign market ‘va1'net is wholly or partly due itc the iaét that the wholesale l quantities, in 'which such or similar, merchandiéé iq sold 01-,; qggelyil okeréd for sale to all  in the prinqipal markets of the United Stntégs in theprdinary courseot trade, area greater. than the wholésalé `quantities in which auch, nr Binxilar merchandtse is ,_ sold or freely; ofered for sale to all purchasers in theprincipal markets of thé country of exportntignrin the Iordinarypbursé of trade for home consumption (or, if not has sold dr offered for sale. for home consumption, then fqri éxpcrtntiqn to countries other- than the United States), then due allowance shall be made therefor in determining tue,-m·e1g¤‘ market. value for the purposes ol this section. (Ma$*‘~27,__1Q21, c. 14, i 202,··_$2 Stat. 11.). t · · Ptmcuasx Parc: ` 162. Purchase;-,·pr$éc.—For the ‘purp0¤q¤ -o£ this section and sections 160 t0§173 of this title, the purchase prig:a’ .013 impurtcel merchandise shall ge the price at whichhsuéh n1_ei·— vhnndise has baeu`·_p{}rchased or agreed to be purchased; prior to the time of éxportation, byf-the person by whom or tor whose account the merchnndisejs imported, pins, when not included innsuch price, the cost -01* hu éontniners nnd coverings and all bther_c0sts,» chargés, and ekpvusés incideutdco placing the merchandise in condition, packed ready for shipment to the United `States, léss the amount, tt any, tnquded in sn-ch. price, attribntahle to·.a,ny additional chats, charges, and enpeuscs, and United States import dntieé, incident to bringiné the tnerchandisc from the place of shipment in the country of exportation · to the place of delivery in th! United States; and plusf the amount, it not included in such price, of any export. tax imposed by the country ot exportation on the exportation ot the 0 merchandise to the United States; and plus the axnonnt bf nny import duties imposed by the country of exportation `iwhich have been rebated, or which have not  collected, by reason of the exportation otythe merchandisqto the Unite¢L.St.ates; and plus the amount bt any taxqs imposed in tha country at exportation upon the manufnctnrer, producer, or seller, in resgpect to the manufacture, prod_nction,or,éa1e of thé merchandisé, which have been rebated} or which have not been céllacted, by mason or the exportation-» ot? the mcrchandtpa to the United States. (May 27, 1921, c. 14, G 203, 42 Stat. 12.), ·· · Exron·r:n’¤  Pawn 183, Detcrminnian of cxportcri ales price.-·—For the nurpose of sections 160 [tn 178 0t_ this title, the e.xporter’a‘ xalan price of imported merchandise shall, bc the price nrwnxctn nnéh merchandise is sold or agreed to be sold in, .United States, before or after the time ci! lmpqrtatinn, by or for tha account at the erporter, plus, when not included-in smh price. the cost of au containers and coverings and all `other cms, ahsrgea; and expnnsen incident- to Dhiling thai merchandtae in cdndltinn, packed ready for éhipment to- the United Qtates, lea (1) the sc2v0·-F-2c—-»s7 0 W D T' b

. \ ‘ 7STOHS'DUTIEx8 ~ » iq _\. § 165 » amount; if ” any included ln such price, attributable to any additional costs, charges, _` and- expenses,. and'· United States K import .dutlcs,_ incident to- bringing, the merchandise ¤from_ the I iplaca of shipment in the country of exportation to the place IGI; glclivéljj in the United States, (2) ( the amount of the ‘comg ? missions; if any, for selling in the United States the particular amerchandise underconsideration, (3). an amount equal tolthéa . expenses, if any, récnerally incurred by or for the account of · the exporterpin the`.United States in selling identicallor `sub- V stantially identical merchandise; and (4)j the amount oi any ` exportlitaxl imposed by, the countri of exportation on the- exper- "jsation- of the merchandise to the United States; and cplus the amount of any _» import dpties imposed by the country 'ef exportation which have been rebated, hr which have not been __ collected) by reason of the exportation of the Tmerchandise to . the Uuuea-smresa; and·—p1us·_Ythe amount et any taxes imposed in the ‘gmntry— of exportation npon the Qmanufactnrer, pro-, ducer, or. seller lnreepecth to the manufacture, production, or sale U of the. merchandise, which have been rcbated; or which have not been collected; hygreasonof theexportation of themerchandisc to the United States. (May 27, 1921,·c. ,14, 5 204,42 Stat.13Z) _ I p h ` _ ‘  `Fqnniox -§aaxn·r VALUE _ · 164. _Detcrminstion_ of foreign inarket value.>—For the purposes of sections 160 to` 113 of this title; the foreign-`market value oil imported merchandise shall be the price, nt the time ( of exportation ot. such merchandise to the United States, at which such or similar merchandise is sold or freely offered for l" sale -to all purchasers in the principal markets of the country ~ from which eiported,»ln the usual wholesale quantities and in ythe ordinary course of trade for home G consumption (or, it I not so sold or offered tor. (sale for home consumption, then for ( exportation °to countries ·ct]:1er.than the United States), plus, yvhen·n0t"·included inpsnch prlce,·` the costfof all containers and ( coverings~andl all ornerlmses, charges, and expenses incident to placing, the merchandise in condition packed ready for 'ship·` ment to the United States, except that Qin the case of mer- (}h8.Dd‘lS€.i)llY¢h8S8d or agreed to be purchased by theperson 1 by whom or forivhose scscountxue `merchandise lslinported, . prior to the time of exportation, the foreign market value shall be_ ascertained as of the date of such purchase or agreement to purchase. In the ascertainment 01 foreign rnarkgt value for the purposes of said sections no pretended sale or oter for 'sale, and no sale or offer for mle intended to establish a ` dctitions market, shallrbe takeninto account; (May 27, 1921, __ c.i14, { 205, 42 Stat. 13.) H ~ ` A Cosr or ‘I’a0nnc·rm¤ W 165. Cost of production.--For the purposesbt sections-160 to `€ 113 of this title, the cost ot production of imported merchandise nhall be the sum 0i'···-— ·. -_ - . (1) The cost of materials ot, andfot fabrication, manipulation, or other procew employed in manufacturing or producing, { identical or snbstantially identiél inerchandlse, at a time pre- , eedlng the date ot shipment at the particular merchandise hinder consideration whlghlwould- ordinarily permit the manui factnre or production of the particulan merchandise under couslderatlen in thausual course of business; l I- — (2) The usual general expenses (not} less than 10 per centum of such__c0¤t)_ in the case of identical or substantially identi- ( cal merchandise; Z· __ · 3 A ‘ · ’ (3) ‘I‘l1e=c¤at of allcontainers and coverlxgs, and all other costs, charaea, and expenses incident to placing the particular ~ `lmerchandisa tmder considcratign ln condition, packed ready l for shlpmeutsto the United States; and (. (4) An addition fer proHtl(net lean than 8 per centum ot the sum of the amounts found under`pax·agrapl1`s·a(1•) and ( 2) ) ( equal to the prollt lwhich is ordinarily added, in the case of