§ 1360. — Definitions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 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.
