79TH CONG. , 2D SESS.-CH. 244-APR. 30 , 1946 [CHAPTER 244] AN ACT April 30, 1946 To provide for trade relations between the United States and the Philippines, and [H. R.5s56] for other purposes. [Public Law 371] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, TITLE I-SHORT TITLE AND DEFINITIONS SECTION 1. SHORT TITLE. This Act may be cited as the "Philippine Trade Act of 1946". SEC. 2 . DEFINITIONS. (a) For the purposes of this Act- (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 pre- vailing 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 com- bination, 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 ascer- tained 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, "Person." " United States. " "Ordinary customs duty." Exceptions. 63 Stat. 267. 26 U.S. C . 2491 (c); Supp. V, § 2491 note. 53 Stat. 264 , 428. 26 U. S. C. §§2470, 3500; Supp. V, § 2470 note. Post, p. 157. " Philippine arti- cle." "Value." 60 STAT.] 141
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