12 2 STA T . 1 846PUBLIC LA W 11 0– 246 —J U NE 18 , 2008 ‘ ‘ (B)RELAT E DP E RSON S .—Forpu rpo se so fthi sp a ra -g raph , a perso n is re l ate d to another person if— ‘‘(i) the person b ears a relationship to su c h other person described in section 152 (a) of the I nternal Re v - enue C odeof1 986; ‘‘(ii) the person bears a relationship to such other person described in section 26 7 (b) of such Code, e x cept that ‘5 percent ’ shall be substituted for ‘5 0 percent’ each place it appears; ‘‘(iii) the person and such other person are part of a controlled group of corporations, as that ter m is defined in section 156 3 (a) of such Code, except that ‘5 percent’ shall be substituted for ‘80 percent’ each place it appears; ‘‘(iv) the person is an officer or director of such other person; or ‘‘(v) the person is the emplo y er of such other per- son. ‘‘(C) T EN U RER IGH TS.—For purposes of this paragraph, the term ‘tenure rights’ means rights to harvest timber from public land granted by the country of export. ‘‘( D ) EX PORT PRI C E W HERE F .O. B . V ALUE CANNOT BE DETER M INED.— ‘‘(i) IN GENERAL.—In the case of soft w ood lumber or a softwood lumber product described in clause (i), (ii), or (iii) of subparagraph ( A ) for which an F. O .B. value cannot be determined, the export price shall be the mar k et price for the identical lumber or product sold in an arm’s-length transaction in the country of export at approximately the same time as the exported lumber or product. The market price shall be deter- mined in the following order of preference
‘‘(I) The market price for the lumber or a product sold at substantially the same level of trade as the exported lumber or product but in different q uantities. ‘‘(II) The market price for the lumber or a product sold at a different level of trade than the exported lumber or product but in similar quan- tities. ‘‘(III) The market price for the lumber or a product sold at a different level of trade than the exported lumber or product and in different quan- tities. ‘‘(ii) L EVEL OF TRADE.—For purposes of clause (i), ‘level of trade’ shall be determined in the same manner as provided under section 351. 4 12(c) of title 19, Code of Federal Regulations (as in effect on J anuary 1, 2008). ‘‘(6) F.O.B.—The term ‘F.O.B.’ means a value consisting of all charges payable by a purchaser, including those charges incurred in the placement of merchandise on board of a convey- ance for shipment, but does not include the actual shipping charges or any applicable export charges. ‘‘(7) H T S .—The term ‘HTS’ means the Harmoni z ed Tariff Schedule of the U nited States (19 U.S.C. 1202) (as in effect on January 1, 2008).
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