import cost

(2) The term “import cost” means the transaction value of the imported merchandise determined in accordance with section 1401a(b) of this title plus, when not included in the transaction value, all necessary expenses, exclusive of customs duties, of bringing such merchandise to the United States.


19 USC § 1332(e)(2)

Scoping language

None identified, default scope is assumed to be the parent (part II) of this section.
Is this correct? or