108 STAT. 4882 PUBLIC LAW 103-465—DEC. 8, 1994 sales of the foreign like product under consideration for the determination of normal value have been made at prices which represent less than the cost of production of the product; or "(ii) in a review conducted under section 751 involving a specific exporter, the administering authority disregarded some or all of the exporter's sales pursuant to paragraph (1) in the investigation or if a review has been completed, in the most recently completed review. "(B) EXTENDED PERIOD OF TIME.—The term 'extended period of time' means a period that is normally 1 year, but not less than 6 months. "(C) SUBSTANTIAL QUANTITIES.— Sales made at prices below the cost of production have been made in substantial quantities if—
- (i) the volume of such, sales represents 20 percent
or more of the volume of sales under consideration for the determination of normal value, or "(ii) the weighted average per unit price of the sales under consideration for the determination of normal value is less than the weighted average per unit cost of production for such sales. "(D) RECOVERY OF COSTS. —I f prices which are below the per unit cost of production at the time of sale are above the weighted average per unit cost of production for the period of investigation or review, such prices shall be considered to providfe for recovery of costs within a reasonable period of time. "(3) CALCULATION OF COST OF PRODUCTION.—For pmposes of this subtitle, the cost of production shall be an amount equal to the simi of— "(A) the cost of materials and of &brication or other processing of any kind employed in producing the foreign like product, during a period which would ordinarily permit the production of uiat foreign like product in the ordinary course of business; "(B) an amount for selling, general, and administrative expenses based on actual data pertaining to production and sales of the foreign like product by the exporter in question; and
- (C) the cost of all containers and coverings of whatever
nature, and all other expenses incidental to placing the foreign like product in condition packed ready for shipment. For purposes of subparagraph (A), if the normal value is based on me price of the foreign like product sold for consumption in a country other than the exporting country, the cost of materials shall be determined without regard to any internal tax in the exporting country imposed on such materials or their disposition which are remitted or refunded upon exportation.
- (c) NONMARKET ECONOMY COUNTRIES.—
"(1) IN GENERAL. — If— "(A) the subject merchandise is exported from a nonmarket economy country, and
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