(1) Italy is the principal competing country. While Commissioners
Costigan and Dennis agree with this conclusion, they are also of opinion
that, with respect to hats valued at more than $9.50 per dozen in the
country of exportation, Great Britain is shown to be the principal
competing country.
(2) The average cost of production in the United States, as shown by
the cost data for the season 1923-24, of men's sewed straw hats sold
to jobbers for $10.55 to $16.52 per unit of one dozen is $12.74. The
average cost of production, not including transportation costs, of
imported men's sewed straw hats whose landed costs, duty paid, range from
$8.51 to $13.10 per dozen, and which are like or similar to the domestic
hats above described, is $5.98 per dozen. The difference in said costs
of production, transportation costs not included, is $6.76 per dozen.
The cost of production of the imported hats, including transportation
costs from the foreign factory to the dock at New York, is $7.08 per
dozen, and the difference in said costs is $5.66 per dozen.
(3) The average selling price of such imported men's sewed straw hats,
in the country of exportation, as shown by said cost data, is $6.42 per
dozen. The American selling price, as defined in subdivision (_f_) of
section 402 of the tariff act of 1922, of similar competitive articles
manufactured or produced in the United States, is $13.28 per dozen.
(4) If transportation costs be not included, the differences in costs
of production in the United States and in said principal competing
country are greater than the amount of the present duty of 60 per cent
ad valorem increased by the total maximum increase authorized under
section 315, subdivision (_a_), of said act, and said differences in
costs of production in the United States and in said principal competing
country can not be equalized by proceeding under the provisions of said
subdivision (_a_); that is to say, by increasing to the extent of 50 per
cent the existing ad valorem duty applied to the value of the imported
article in the country of exportation.
(5) If transportation costs be included, the rate of duty shown
by the differences in costs of production, necessary to equalize said
differences, upon men's sewed straw hats valued at $9.50 or less per
dozen in the country of exportation, is a rate of 88 per cent ad valorem
based on the valued in the country of exportation, as defined in section
402 of said act.
(6) If transportation costs be not included, the rate of duty shown by
the differences in said costs of production, necessary to equalize said
differences, upon men's sewed straw hats valued at $9.50 or less per
dozen in the country of exportation, is a rate of 50 per cent ad valorem
based upon the American selling price, as defined in said section 402,
of similar competitive articles manufactured or produced in the United
States.
(7) The average cost of production in the United States, as shown by
the cost data for the season 1923-24, of men's sewed straw hats sold
to jobbers for $16.74 to $22.50 per unit of one dozen is $16.06. The
average cost of production, not including transportation costs, of
imported men's sewed straw hats whose landed costs, duty paid, range
from $15.64 to $18.60 per dozen, and which are like or similar to the
domestic hats above described, is $9.32 per dozen. The difference in
said costs of production, transportation costs not included, is $6.74
per dozen. The cost of production of the imported hats, including
transportation costs, is $10.67 per dozen, and the difference in said
costs is $5.39 per dozen.
(8) The average selling price of such imported men's sewed straw hats,
in the country of exportation, as shown by said cost data, is $9.73 per
dozen.
(9) If transportation costs be included, the rate of duty shown
by the differences in costs of production necessary to equalize said
differences upon men's sewed straw hats valued at more than $9.50
per dozen in the country of exportation is a rate of 55 per cent ad
valorem based upon the value of such hats in the country of exportation.
(10) If transportation costs be not included, the rate of duty shown
by the differences in costs of production necessary to equalize said
differences upon men's sewed straw hats valued at more than $9.50 per
dozen in the country of exportation is, according to a mathematical
calculation, 69 per cent ad valorem based upon the value of such hats
in the country of exportation. Commissioners Marvin, Glassie, and
Baldwin are, however, of the opinion that the existing rate of 60
per cent ad valorem substantially equalizes differences in costs of
production in respect of hats valued above $9.50 per dozen in the
country of exportation.