Third. "cargo manipulation" is where restricted merchandise is packed In interior cartons within containers of nonrestricted merchandise in order to avoid detection. Fourth. "splitting shipments" is the circumvention of bilateral agreements which provide for an exemption for commercial shipments valued at $250 or less. Importers "split" larger commercial shipments into smaller quantities valued at $250 or less in order to enter the merchandise by means of a visa exempt certificate. This practice is usually accompanied by undervaluation and/or understating the quantities as well. Fifth. "removal of labels" is an illegal practice where country of origin labels are removed after importation into the United States and "Made In the U.S.A." labels are sewn into foreignmade garments.