Cost
(4) Cost. Cost when used with reference to fabrics formed in the United States means: (i) The price of the fabrics when last purchased, f.o.b. port of exportation, as set out in the invoice or other commercial documents, or, if the price is other than f.o.b. port of exportation: (A) The price as set out in the invoice or other commercial documents adjusted to arrive at an f.o.b. port of exportation price; or (B) If no exportation to a CBTPA beneficiary country is involved, the price as set out in the invoice or other commercial documents, less the freight, insurance, packing, and other costs incurred in transporting the fabrics to the place of production if included in that price; or (ii) If the price cannot be determined under paragraph (a)(4)(i) of this section or if CBP finds that price to be unreasonable, all reasonable expenses incurred in the growth, production, manufacture, or other processing of the fabrics, including the cost or value of materials (which includes the cost of non-recoverable scrap generated in forming the fabrics) and general expenses, plus a reasonable amount for profit, and the freight, insurance, packing, and other costs, if any, incurred in transporting the fabrics to the port of exportation. (5) Declared customs value. Declared customs value when used with reference to fabric contained in an article means the sum of: (i) The cost of fabrics formed in the United States that the producer or entity controlling production can verify; and (ii) The cost of all other fabric contained in the article, exclusive of all findings and trimmings, determined as follows: (A) In the case of fabric purchased by the producer or entity controlling production, the f.o.b. port of exportation price of the fabric as set out in the invoice or other commercial documents, or, if the price is other than f.o.b. port of exportation: