The transaction value of identical merchandise, or of similar merchandise, is the transaction value (acceptable as the appraised value for purposes of this chapter under subsection (b) but adjusted under paragraph (2) of this subsection) of imported merchandise that is—
(A)#
with respect to the merchandise being appraised, either identical merchandise or similar merchandise, as the case may be; and
(B)#
exported to the United States at or about the time that the merchandise being appraised is exported to the United States.