; (ii) whether there is any difference between the particular market situation or any of its contributing circumstances in the exporting country as opposed to any other country; or (iii) the length of time that the particular market situation or any of its contributing circumstances has existed. . 205. Special rules for calculation of cost of production and constructed value to address distorted costs Section 773(f)(3) of the Tariff Act of 1930 ( 19 U.S.C. 1677b(f)(3) ) is amended— (1) by striking If, in the case and inserting the following: (A) Major inputs from affiliated persons If, in the case ; and (2) by adding at the end the following: (B) Major inputs from certain unaffiliated persons (i) In general In the case of a transaction between the exporter or producer of the merchandise and any unaffiliated person described in clause (ii) involving a major input to the merchandise, the administering authority may value such major input based on the information available regarding what the amount would have been if the transaction had occurred between the exporter or producer of the merchandise and an unaffiliated person that is not described in clause (ii) if that amount is greater than the amount reflected in the records of the exporter or producer of the merchandise. (ii) Unaffiliated persons described An unaffiliated person described in this clause is— (I) any person in a nonmarket economy country; (II) any producer, exporter, or supplier of the input described in clause (i) found by the administering authority, or by any investigating authority of a third country, to be receiving a countervailable subsidy pertaining to an identical or comparable input in the subject country if there is no countervailing duty imposed on the input pursuant to a measure in effect in the exporting country based upon a finding by the investigating authority of the exporting country that the producer or supplier of the input described in clause (i) received a countervailable subsidy