The issue is not whether . . . the better view is that [the contract] is one for the sale of services, not goods. The statute gives this determination to the Department of Commerce in the first instance, . . . and when the Department exercises this authority in the course of adjudication, its interpretation governs in the absence of unambiguous statutory language to the contrary or unreasonable resolution of language that is ambiguous.
Where a domestic buyer's cash and an untracked, fungible commodity are exchanged with a foreign contractor for a substantially transformed version of the same commodity, the Commerce Department may reasonably treat the transaction as the sale of a good under § 1673. We therefore reverse the judgment of the Federal Circuit and remand the cases for further proceedings consistent with this opinion.