19 CFR § 152.108 - Unacceptable bases of appraisement.
For the purposes of this subpart, imported merchandise may not be appraised on the basis of:
(a) The selling price in the United States of merchandise produced in the United States;
(b) A system that provides for the appraisement of imported merchandise at the higher of two alternative values;
(c) The price of merchandise in the domestic market of the country of exportation;
(e) The price of merchandise for export to a country other than the United States;
(f) Minimum values for appraisement;
(g) Arbitrary or fictitious values.