mr brett go don't take let me take it too much for your time here but i want to start with a fun question which is the c i t made it non market economy determination do you agree marilyn absolutely thank you these sort of values are particularly important for a product such as solar panels a high cost technology using cutting edge manufacturing inputs a mistake and valuing the components means that the product will be foreclosure arguments your honor what the statute says is that the provisions of the harmonized tariff schedule shall be considered to be statutory provisions of law for all purposes so you're right we get it i find that language clear we're not arguing that that you can't have it both ways and about we're just saying for this particular case those h p s provisions and the definition of a what i'm saying is i mean what we're arguing is there was not substantial evidence here that the decisions were unreasonable or we're not saying that the h g s dictates but we're saying that the definition in the harmonized tariff schedule is such compelling evidence among with the other forms of evidence that there isn't substantial evidence to support what commerce did in this case so congress does have discretion in the selection of circuit values but it has to calculate the dumping centering and further were who profiles do not necessarily involve altering the cross section of the profile so aren't you also relying on speculation when you say not necessarily well your honor and why are the presence of some corners different when we know for these products for solar aluminum frame that they are not they do not have a uniform cross section on their entire length because of the corners we know from the other dence that is on the record from the photographs  that these do not meet the definition of a profile and you say in there that the processing steps to manufacturing lee's aluminum frames quote are performed by different companies and significant value where's the support for that in the record i can are converted from profiles and commerce is what it needs to follow these definitions which it did not in this case despite acknowledging the existence of the corners meanwhile while the definition does allow for some for the working of the profile the processing cannot be so extensive as to result in a profile assuming the character of an article or a product of other headings and the information submitted by ng lee which is business shows the detailed production process steps that makes these aluminum frames a finished product not a semi finished product it's similar to other evidence on the record discipline elect a surrogate value for a  brain came from the top aged yes and in even if you mean lee's frames are slightly more process why does that demonstrate that tight hitting seven six one six is more appropriate than persuasive i mean well everybody agree it's evidence when a chinese company requests for a classification of an aluminum solar frame and commerce and customs and border protection issues to rulings and in both cases they say it's a more advanced product it's either seventy six sixty ninety nine or it's even more advanced which would be eighty five forty one ninety they've twice concluded that seventy six zero four was inappropriate for a frames and that the heading reflected a more that a more sophisticated product was required that's why we called it uniquely dispositive evidence of the correct classification now congress also claimed  that that seventy six six hundred ninety nine is a basket category but that basket category includes finished goods not semi finished goods and a profile under seventy six of four is a semi finished goods you deal with steel products all the time proprietary information i e not publicly available and not necessarily representative of them as industry wide prices of they'll of all why doesn't that constitute a reason explanation for for what they did as opposed to what you w while we offered we offered several alternatives for what they could have done and that we understand that the marketplace is for business proprietary although they do show that the the actual pricing of these products is is several times greater than the the value that was used for the raw material but there was another method there were other methods that commerce also could have done which was to take the poly silicon value and increase it for all of the additional there are additional manufacturing inputs when you take the poly silicon rocks and now them into an ingot you add additional inputs as well and commerce is regular methodology is to account for any input introduced into the manufacturing process and stuff so they don't call it just overhead they say they would attach a surrogate value to every input added yes and they failed to do that  with it's a very small percentage of the ink it's blocks that were were purchased as opposed to self produced so in that particularly in that circumstance it seems it seems reasonable that the normal manufacturing overhead that was already accounted for in the factory production build up could could recently and conversely explain covers of knowledge just this is this is an imperfect fit but that's that's ok given what suggested that there was an alternate circuit value for ng as a block certainly had that been on the record congress would have been obligated to consider that but given that there was essential in the absence of information for that particular value that particular factor commerce went with what was on the record and found that that was reasonable given the circumstances that we that we have here but even an imperfect choice does not mean that the decision is not supported by substantial evidence and similarly with those with the aluminum frames commerces decision that seventy six zero four representing aluminum rods and profiles even if solar world is correct that frames cannot be classified for tariff purposes under that h g s category that doesn't mean that commerce is determination that that was more similar than the basket category that contained nails and knitting needles and bodkins and all number of other disparate products that that uniform and you have the presence of a corner but that does that necessarily mean the cross section is not uniform i think that the definition of you know from cross  section is not clear based on the record evidence however these frames are they are after the processing they do not waver they are straight every similar profiles there much more similar to the profile to a profile that's described in h p s seventy six zero four then they are to the random grab bag of items found in seventy six one six i sort of got in affectively uniform playground right right right ye tax those sort of things those those certainly are not  honour's i want to return to one other point on the aluminum frames which is that we also have a failure of commerce to consider an important aspect of the problem here evidence that the transcript of the problems a failure to consider important evidence to tracking from their decision which were the multiple customs rulings classifying unfinished aluminum articles under each t s seventy six of for the profiling and in fact commerce said this question is not relevant to our decision we strongly disagree it's extremely relevant and again there were three decisions addressed products that were profiles and aluminum profiles and all found that these were properly classified under seventy six zero four that these were unfinished articles not finished articles and therefore they should be classified in that seventy six of work category are specific rulings addressing the exact products that that congress is trying to consider as part of its determination with regard to counsel's argument as far as which product is more similar again i would just point out that the all of the category all of the items in category seventy six sixteen or finish articles we understand it's a wide variety of things but they're all finished goods and instead commerce chose to value this as an unfinished take either the market economy price or the raw material prices they used and adjust it to reflect the fact that it was a much more sophisticated thank you very much