118 STAT. 1112 PUBLIC LAW 108–302—AUG. 17, 2004 (A) IN GENERAL.—The term ‘‘direct costs of processing operations’’, with respect to a good, includes, to the extent they are includable in the appraised value of the good when imported into Morocco or the United States, as the case may be, the following: (i) All actual labor costs involved in the growth, production, or manufacture of the good, including fringe benefits, on the job training, and the costs of engineering, supervisory, quality control, and similar personnel. (ii) Tools, dies, molds, and other indirect materials, and depreciation on machinery and equipment that are allocable to the good. (iii) Research, development, design, engineering, and blueprint costs, to the extent that they are allo cable to the good. (iv) Costs of inspecting and testing the good. (v) Costs of packaging the good for export to the territory of the other country. (B) EXCEPTIONS.—The term ‘‘direct costs of processing operations’’ does not include costs that are not directly attributable to a good or are not costs of growth, production, or manufacture of the good, such as— (i) profit; and (ii) general expenses of doing business that are either not allocable to the good or are not related to the growth, production, or manufacture of the good, such as administrative salaries, casualty and liability insurance, advertising, and sales staff salaries, commissions, or expenses. (2) GOOD.—The term ‘‘good’’ means any merchandise, product, article, or material. (3) GOOD WHOLLY THE GROWTH, PRODUCT, OR MANUFACTURE OF MOROCCO, THE UNITED STATES, OR BOTH.—The term ‘‘good wholly the growth, product, or manufacture of Morocco, the United States, or both’’ means— (A) a mineral good extracted in the territory of Morocco or the United States, or both; (B) a vegetable good, as such a good is provided for in the HTS, harvested in the territory of Morocco or the United States, or both; (C) a live animal born and raised in the territory of Morocco or the United States, or both; (D) a good obtained from live animals raised in the territory of Morocco or the United States, or both; (E) a good obtained from hunting, trapping, or fishing in the territory of Morocco or the United States, or both; (F) a good (fish, shellfish, and other marine life) taken from the sea by vessels registered or recorded with Morocco or the United States and flying the flag of that country; (G) a good produced from goods referred to in subpara graph (F) on board factory ships registered or recorded with Morocco or the United States and flying the flag of that country; (H) a good taken by Morocco or the United States or a person of Morocco or the United States from the seabed or beneath the seabed outside territorial waters,
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