us/statute/19/1401a/e/1

The computed value of imported merchandise is the sum of—

(A)#

the cost or value of the materials and the fabrication and other processing of any kind employed in the production of the imported merchandise;

an amount for profit and general expenses equal to that usually reflected in sales of merchandise of the same class or kind as the imported merchandise that are made by the producers in the country of exportation for export to the United States;

(C)#

any assist, if its value is not included under subparagraph (A) or (B); and

(D)#

the packing costs.

(D) the packing costs.

loading…

Official source

The computed value of imported merchandise is the sum of—

(A)#

the cost or value of the materials and the fabrication and other processing of any kind employed in the production of the imported merchandise;

(B)#

an amount for profit and general expenses equal to that usually reflected in sales of merchandise of the same class or kind as the imported merchandise that are made by the producers in the country of exportation for export to the United States;

(C)#

any assist, if its value is not included under subparagraph (A) or (B); and

(D)#

the packing costs.

(D) the packing costs.