LEASES EQUIVALENT TO SALES.

SEC. 1327. LEASES EQUIVALENT TO SALES. Section 771 (19 U.S.C. 1677) is amended by adding at the end thereof the following new paragraph: (19) Equivalency of leases to sales.— In determining whether a lease is equivalent to a sale for purposes of this title, the administering authority shall consider— “(A) the terms of the lease, “(B) commercial practice within the industry, “(C) the circumstances of the transaction, “(D) whether the product subject to the lease is integrated into the operations of the lessee or importer, “(E) whether in practice there is a likelihood that the lease will be continued or renewed for a significant period of time, and “(F) other relevant factors, including whether the lease transaction would permit avoidance of antidumping or countervailing duties.”.