Constructed Value

A means of determining fair or foreign market value when sales of such or
similar merchandise do not exist or, for various reasons, cannot be used
for comparison purposes. The "constructed value" consists of the cost of
materials and fabrication or other processing employed in producing the
merchandise, general expenses of not less than 10 percent of material and
fabrication costs, and profit of not less than 8 percent of the sum of the
production costs and general expenses. To this amount is added the cost of
packing for exportation to the United States.