Huh? Are we getting bogged down in "it depends upon what the meaning of is, is"?
I'm assuming that CMPnegotiated with the Philippines government to return WW2 Lend Lease rifles to the US. I'm pretty sure that the Philippines was not involved in the Korean War with us. The rifles were in the Philippines last year, they are in a CMP warehouse now. So, wouldn't that make them "Philippines returns"? Kind of like Greek returns, or Italian
returns, or .... whatever?