[4] Current sales prices in the United States average between 7 and 10 cents per pound and any imports would be dutiable under the provisions of par. 28 of the Tariff Act of 1930 at 45 percent ad valorem based on American selling price plus 7 cents per pound. Based on an American selling price of 7 cents per pound, the import duty would be slightly more than 10 cents per pound, while on an American selling price of 10 cents per pound the duty would be 11.5 cents per pound. [5] Zelov, Victor I. Automatic Molding, Pt. 2, Advantages and limitations. Modern Plastics, v. 15, No. 2, p. 206; October 1937. [6] For texts and interpretation of exclusion orders see Treasury Decisions 41512; 41895; 44411; 44491; 44776; and 44977. [7] American selling price is defined in section 402, (g) as: “The American selling price of any article manufactured or produced in the United States shall be the price, including the cost of all containers and coverings of whatever nature and all other costs, charges, and expenses incident to placing the merchandise in condition packed ready for delivery, at which such article is freely offered for sale to all purchasers in the principal market of the United States, in the ordinary course of trade and in the usual wholesale quantities in such market, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such merchandise when sold in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article.” [8] United States value is defined in section 402, (e) as: “The United States value of imported merchandise shall be the price at which such or similar imported merchandise is freely offered for sale, packed ready for delivery, in the principal market of the United States to all purchasers, at the time of exportation of the imported merchandise, in the usual wholesale quantities and in the ordinary course of trade, with allowance made for duty, cost of transportation and insurance, and other necessary expenses from the place of shipment to the place of delivery, a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on goods secured otherwise than by purchase, or profits not to exceed 8 per centum and a reasonable allowance for general expenses, not to exceed 8 per centum on purchased goods.” [9] The reclassifications read: PAR. 2. “Vinyl acetate, polymerized or unpolymerized, and synthetic resins made in chief value therefrom, not specially provided for.” PAR. 11. “Synthetic resins made in chief value from vinyl acetate, not specially provided for.” [10] See sections on import under each resin. [11] Reduced May 23, 1934, from 25 cents per pound and 30 percent by Presidential proclamation under Section 336 of the Tariff Act of 1930. [12] Based on the total sales in 1937 reported to the Tariff Commission; sales in dollars dived by quantity (net resin content).