
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 22USC1360]

 
               TITLE 22--FOREIGN RELATIONS AND INTERCOURSE
 
               CHAPTER 15--THE REPUBLIC OF THE PHILIPPINES
 
      SUBCHAPTER IV--GENERAL PROVISIONS RELATING TO TRADE RELATIONS
 
Sec. 1360. Definitions

    (a) For the purposes of subchapters I to IV of this chapter--
        (1) The term ``person'' includes partnerships, corporations, and 
    associations.
        (2) The term ``United States'', when used in a geographical 
    sense, means the States, the District of Columbia, the Territories 
    of Alaska and Hawaii, and Puerto Rico.
        (3) The term ``ordinary customs duty'' means a customs duty 
    based on the article as such (whether or not such duty is also based 
    in any manner on the use, value, or method of production of the 
    article, or on the amount of like articles imported, or on any other 
    factor); but does not include--
            (A) a customs duty based on an act or omission of any person 
        with respect to the importation of the article, or of the 
        country from which the article is exported, or from which it 
        comes; or
            (B) a countervailing duty imposed to offset a subsidy, 
        bounty, or grant; or
            (C) an anti-dumping duty imposed to offset the selling of 
        merchandise for exportation at a price less than the prevailing 
        price in the country of export; or
            (D) any tax, fee, charge, or exaction, imposed on or in 
        connection with importation unless the law of the country 
        imposing it designates or imposes it as a customs duty or 
        contains a provision to the effect that it shall be treated as a 
        duty imposed under the customs laws; or
            (E) the tax imposed by section 2491(c) of the Internal 
        Revenue Code with respect to an article, merchandise, or 
        combination, 10 per centum or more of the quantity by weight of 
        which consists of, or is derived directly or indirectly from, 
        one or more of the oils, fatty acids, or salts specified in 
        section 2470 of the Internal Revenue Code; or the tax imposed by 
        section 3500 of the Internal Revenue Code.

        (4) The term ``Philippine article'' means an article which is 
    the product of the Philippines, unless, in the case of an article 
    produced with the use of materials imported into the Philippines 
    from any foreign country (except the United States) the aggregate 
    value of such imported materials at the time of importation into the 
    Philippines was more than twenty per centum of the value of the 
    article imported into the United States, the value of such article 
    to be determined in accordance with, and as of the time provided by, 
    the customs laws of the United States in effect at the time of 
    importation of such article. As used in this paragraph the term 
    ``value'', when used in reference to a material imported into the 
    Philippines, includes the value of the material ascertained under 
    the customs laws of the Philippines in effect at the time of 
    importation into the Philippines, and, if not included in such 
    value, the cost of bringing the material to the Philippines, but 
    does not include the cost of landing it at the port of importation, 
    or customs duties collected in the Philippines. For the purposes of 
    this paragraph any imported material, used in the production of an 
    article in the Philippines, shall be considered as having been used 
    in the production of an article subsequently produced in the 
    Philippines, which is the product of a chain of production in the 
    Philippines in the course of which an article, which is the product 
    of one stage of the chain, is used by its producer or another 
    person, in a subsequent stage of the chain, as a material in the 
    production of another article.
        (5) The term ``United States article'' means an article which is 
    the product of the United States, unless, in the case of an article 
    produced with the use of materials imported into the United States 
    from any foreign country (except the Philippines) the aggregate 
    value of such imported materials at the time of importation into the 
    United States was more than twenty per centum of the value of the 
    article imported into the Philippines, the value of such article to 
    be determined in accordance with, and as of the time provided by, 
    the customs laws of the Philippines in effect at the time of 
    importation of such article. As used in this paragraph the term 
    ``value'', when used in reference to a material imported into the 
    United States, includes the value of the material ascertained under 
    the customs laws of the United States in effect at the time of 
    importation into the United States, and, if not included in such 
    value, the cost of bringing the material to the United States, but 
    does not include the cost of landing it at the port of importation, 
    or customs duties collected in the United States. For the purposes 
    of this paragraph any imported material, used in the production of 
    an article in the United States, shall be considered as having been 
    used in the production of an article subsequently produced in the 
    United States, which is the product of a chain of production in the 
    United States in the course of which an article, which is the 
    product of one stage of the chain, is used by its producer or 
    another person, in a subsequent stage of the chain, as a material in 
    the production of another article.
        (6) The term ``United States duty'' means the rate or rates of 
    ordinary customs duty which (at the time and place of entry, or 
    withdrawal from warehouse, in the United States for consumption, of 
    the Philippine article) would be applicable to a like article if 
    imported from that foreign country which is entitled to the lowest 
    rate, or the lowest aggregate of rates, of ordinary customs duty 
    with respect to such like article.
        (7) The term ``Philippine duty'' means the rate or rates of 
    ordinary customs duty which (at the time and place of entry, or 
    withdrawal from warehouse, in the Philippines for consumption, of 
    the United States article) would be applicable to a like article if 
    imported from that foreign country which is entitled to the lowest 
    rate, or the lowest aggregate of rates, of ordinary customs duty 
    with respect to such like article.
        (8) The term ``internal tax'' includes an internal fee, charge, 
    or exaction, and includes--
            (A) the tax imposed by section 2491(c) of the Internal 
        Revenue Code with respect to an article, merchandise, or 
        combination, 10 per centum or more of the quantity by weight of 
        which consists of, or is derived directly or indirectly from, 
        one or more of the oils, fatty acids, or salts specified in 
        section 2470 of the Internal Revenue Code; and the tax imposed 
        by section 3500 of the Internal Revenue Code; and
            (B) any other tax, fee, charge, or exaction, imposed on or 
        in connection with importation unless the law of the country 
        imposing it designates or imposes it as a customs duty or 
        contains a provision to the effect that it shall be treated as a 
        duty imposed under the customs laws.

    (b) For the purposes of sections 1271(b) and 1311(b) of this title, 
any material, used in the production of an article, shall be considered 
as having been used in the production of an article subsequently 
produced, which is the product of a chain of production in the course of 
which an article, which is the product of one stage of the chain, is 
used by its producer or another person, in a subsequent stage of the 
chain, as a material in the production of another article.
    (c) For the purposes of paragraphs (6) and (7) of subsection (a) of 
this section--
        (1) if an article is entitled to be imported from a foreign 
    country free of ordinary customs duty, that country shall be 
    considered as the country entitled to the lowest rate of ordinary 
    customs duty with respect to such article; and
        (2) a reduction in ordinary customs duty granted any country, by 
    law, treaty, trade agreement, or otherwise, with respect to any 
    article, shall be converted into the equivalent reduction in the 
    rate of ordinary customs duty otherwise applicable to such article.

    (d) The terms ``includes'' and ``including'' when used in a 
definition contained in subchapters I to IV of this chapter shall not be 
deemed to exclude other things otherwise within the meaning of the term 
defined.

(Apr. 30, 1946, ch. 244, title I, Sec. 2, 60 Stat. 141.)


                        Suspension of Provisions

    Section not applicable during such time as the revised agreement 
between the United States and the Philippines is in effect, see section 
1373 of this title.

                       References in Text

    Subchapters I to IV of this chapter, referred to in subsecs. (a) and 
(d), was in the original ``this Act'', meaning act Apr. 30, 1946, ch. 
244, 60 Stat. 141, known as the Philippine Trade Act of 1946, which is 
classified principally to subchapters I to IV of this chapter. 
Subchapters I, II, and III of this chapter were omitted from the Code. 
For complete classification of this Act to the Code, see Short Title 
note set out under section 1354 of this title and Tables.
    Sections 2470 and 2491(c) of the Internal Revenue Code, referred to 
in subsec. (a)(3)(E), (8)(A), are references to sections 2470 and 
2491(c) of the Internal Revenue Code of 1939, which were repealed by 
section 7851 of the Internal Revenue Code of 1954, Title 26. The 
Internal Revenue Code of 1954 was redesignated the Internal Revenue Code 
of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095. 
Section 2470 was reenacted as sections 4511 and 4513 of Title 26, and 
section 2491 was reenacted as part of sections 4581 and 4582 of Title 
26. Sections 4511, 4513, 4581, and 4582 of Title 26 were repealed by 
Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77, 
effective Aug. 31, 1963.
    Section 3500 of the Internal Revenue Code, referred to in subsec. 
(a)(3)(E), (8)(A), is reference to section 3500 of the Internal Revenue 
Code of 1939, which was repealed by section 7851 of the Internal Revenue 
Code of 1954, Title 26. The Internal Revenue Code of 1954 was 
redesignated the Internal Revenue Code of 1986 by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095. See section 4501 of Title 26, 
Internal Revenue Code.
    The customs laws, referred to in subsec. (a)(3)(D) and (8)(B), are 
classified generally to Title 19, Customs Duties.


               Admission of Alaska and Hawaii to Statehood

    Alaska was admitted into the Union on Jan. 3, 1959, on issuance of 
Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, and Hawaii was 
admitted into the Union on Aug. 21, 1959, on issuance of Proc. No. 3309, 
Aug. 21, 1959, 24 F.R. 6868, 73 Stat. c74. For Alaska Statehood Law, see 
Pub. L. 85-508, July 7, 1958, 72 Stat. 339, set out as a note preceding 
section 21 of Title 48, Territories and Insular Possessions. For Hawaii 
Statehood Law, see Pub. L. 86-3, Mar. 18, 1959, 73 Stat. 4, set out as a 
note preceding section 491 of Title 48.

                  Section Referred to in Other Sections

    This section is referred to in sections 1346, 1373 of this title.
