[Code of Federal Regulations]
[Title 19, Volume 3]
[Revised as of January 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR351.411]

[Page 262]
 
                        TITLE 19--CUSTOMS DUTIES
 
                         DEPARTMENT OF COMMERCE
 
PART 351--ANTIDUMPING AND COUNTERVAILING DUTIES--Table of Contents
 
 Subpart D--Calculation of Export Price, Constructed Export Price, Fair 
                         Value, and Normal Value
 
Sec.  351.411  Differences in physical characteristics.

    (a) Introduction. In comparing United States sales with foreign 
market sales, the Secretary may determine that the merchandise sold in 
the United States does not have the same physical characteristics as the 
merchandise sold in the foreign market, and that the difference has an 
effect on prices. In calculating normal value, the Secretary will make a 
reasonable allowance for such differences. (See section 773(a)(6)(C)(ii) 
of the Act.)
    (b) Reasonable allowance. In deciding what is a reasonable allowance 
for differences in physical characteristics, the Secretary will consider 
only differences in variable costs associated with the physical 
differences. Where appropriate, the Secretary may also consider 
differences in the market value. The Secretary will not consider 
differences in cost of production when compared merchandise has 
identical physical characteristics.