Section 22
SEC. 22. For the purpose of this Act— The term "domestic article" means an article wholly or in part the growth or product of the Philippines; and the term "foreign article" means an article wholly or in part the growth or product of a foreign country. The term "Philippines" includes the several islands of the Philippine Archipelago and the Turtle and Mangsee Islands. The term "foreign country" means any empire, country, dominion, colony, or protectorate, or any subdivision or subdivisions thereof (other than the Philippines). The term "cost of production", when applied with respect to either a domestic article or a foreign article, includes for a period which is representative of conditions in production of the article: The price or cost of materials, labor costs, and other direct charges incurred in the production of the article and in the processes or methods employed in its production; the usual general expenses, including charges for depreciation or depletion which are representative of the equipment and property employed in the production of the article and charges for rent or interest which are representative of the cost of obtaining capital or instruments of production; the cost of containers and coverings of whatever nature, and other costs, charges, and expenses incident to placing the article in condition packed ready for shipment.