; and (4) by adding at the end the following: (B) Cost of production For purposes of making a determination under subparagraph (A)(iii)(II) with respect to subject merchandise, the administering authority shall determine that a particular market situation exists that distorts costs of production if a particular market situation exists such that the cost of materials and fabrication or other processing of any kind does not reasonably reflect the cost of production in the ordinary course of trade. . (c) Definition of particular market situation Section 771 of the Tariff Act of 1930 ( 19 U.S.C. 1677 ), as amended by sections 101(b) and 201(b)(3), is further amended by adding at the end the following: (39) Particular market situation (A) In general The term particular market situation means a certain circumstance or set of circumstances that the administering authority determines either prevents a proper comparison of prices in the comparison market with the export price or constructed export price or distorts the costs of production of the subject merchandise. (B) Distortion of costs of production (i) Examples of distortions of costs of production that may create a particular market situation Examples of circumstances that are likely to distort the costs of production and thus are deemed to create a particular market situation for subject merchandise for purposes of subparagraph (A) include the following circumstances: (I) An input into the production of subject merchandise is produced in such amounts that there is more supply than demand in international markets for the input. (II) A foreign government, a state-owned enterprise, or any other public body is the predominant producer or supplier of an input into the production of subject merchandise. (III) A foreign government intervenes in the market for an input into the production of subject merchandise. (IV) A foreign government limits exports of an input into the production of subject merchandise. (V) A foreign government imposes export taxes on an input into the