-------------------------------------------+-------------+------------ Item | Domestic[1] | Italian[2] -------------------------------------------+-------------+------------ (_a_) Cost (transportation not included): | _Per dozen_ | _Per dozen_ Material cost | $6.44 | $4.35 Labor | 4.60 | .87 Overhead | 1.70 | .76 +-------------+------------ Total manufacturing cost | 12.74 | 5.98 +=============+============ Difference | | 6.76 Foreign valuation[3] | | 6.42 American selling price[4] | 13.28 | | | Ad valorem duty necessary to equalize | | on basis of-- | | _Per cent_ Foreign valuation | | 105 American selling price | | 51 +=============+============ | | (_b_) Cost (transportation on Italian | | hats to New York included): | | _Per dozen_ Total manufacturing cost | 12.74 | $5.98 Transportation to New York--Inland | | freight, ocean freight, marine | | insurance, consular fee | | 1.10 +-------------+------------ Cost, including transportation to | | New York for Italian hats | 12.74 | 7.08 Difference | | 5.66 Foreign valuation[3] | | 6.42 | | Ad valorem duty necessary to equalize | | on basis of-- | | _Per cent_ Foreign valuation | | 88 -------------------------------------------+-------------+------------ [1: Average costs of 15 domestic hats selling to jobbers at $10.55 to $15.52.] [2: Average cost of 15 Italian hats whose imported cost plus duty ranged from $8.51 to $13.10.] [3: Average of wholesale selling prices reported by foreign manufacturers.] [4: Average of wholesale selling prices to jobbers reported by domestic manufacturers.] TABLE 9.--_Rates of duty necessary to equalize differences in costs of production of men's sewed straw hats in the United States and in England_