Page:United States Statutes at Large Volume 110 Part 4.djvu/964

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110 STAT. 3060 PUBLIC LAW 104-234—OCT. 2, 1996 "(B) Those items that are not included as direct costs of processing operations with respect to an article are those which are not directly attributable to the article or are not costs of manufacturing the article. Such items include, but are not limited to— "(i) profit; and "(ii) general expenses of doing business which are either not allocable to the article or are not related to the growth, production, manufacture, or assembly of the article, such as administrative salaries, casualty and liability insurance, advertising, and salesmen's salaries, commissions, or expenses. "(5) IMPORTED DIRECTLY.—For purposes of this section— "(A) articles are 'imported directly' if— "(i) the articles are shipped directly from the West Bank, the Gaza Strip, a qualifying industrial zone, or Israel into the United States without passing through the territory of any intermediate country; or "(ii) if shipment is through the territory of an intermediate country, the articles in the shipment do not enter into the commerce of any intermediate country and the invoices, bills of lading, and other shipping documents specify the United States as the final destination; or "(B) if articles are shipped through an intermediate country and the invoices and other documents do not specify the United States as the final destination, then the articles in the shipment, upon arrival in the United States, are imported directly only if they— "(i) remain under the control of the customs authority in an intermediate country; "(ii) do not enter into the commerce of an intermediate country except for the purpose of a sale other than at retail, but only if the articles are imported as a result of the original commercial transactions between the importer and the producer or the producer's sales agent; and "(iii) have not been subjected to operations other than loading, unloading, or other activities necessary to preserve the article in good condition.