The term “assist” means any of the following if supplied directly or indirectly, and free of charge or at reduced cost, by the buyer of imported merchandise for use in connection with the production or the sale for export to the United States of the merchandise:
(i)#
Materials, components, parts, and similar items incorporated in the imported merchandise.
(ii)#
Tools, dies, molds, and similar items used in the production of the imported merchandise.
(iii)#
Merchandise consumed in the production of the imported merchandise.
(iv)#
Engineering, development, artwork, design work, and plans and sketches that are undertaken elsewhere than in the United States and are necessary for the production of the imported merchandise.