[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5986 Enrolled Bill (ENR)]

        H.R.5986

                      One Hundred Twelfth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
            the third day of January, two thousand and twelve


                                 An Act


 
  To amend the African Growth and Opportunity Act to extend the third-
 country fabric program and to add South Sudan to the list of countries 
 eligible for designation under that Act, to make technical corrections 
 to the Harmonized Tariff Schedule of the United States relating to the 
 textile and apparel rules of origin for the Dominican Republic-Central 
 America-United States Free Trade Agreement, to approve the renewal of 
 import restrictions contained in the Burmese Freedom and Democracy Act 
                    of 2003, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. AMENDMENTS TO AFRICAN GROWTH AND OPPORTUNITY ACT.
    (a) Extension of Third-Country Fabric Program.--Section 112(c)(1) 
of the African Growth and Opportunity Act (19 U.S.C. 3721(c)(1)) is 
amended--
        (1) in the paragraph heading, by striking ``2012'' and 
    inserting ``2015'';
        (2) in subparagraph (A), by striking ``2012'' and inserting 
    ``2015''; and
        (3) in subparagraph (B)(ii), by striking ``2012'' and inserting 
    ``2015''.
    (b) Addition of South Sudan.--Section 107 of that Act (19 U.S.C. 
3706) is amended by inserting after ``Republic of South Africa (South 
Africa).'' the following:
        ``Republic of South Sudan (South Sudan).''.
    (c) Conforming Amendment.--Section 102(2) of that Act (19 U.S.C. 
3701(2)) is amended by striking ``48''.
    (d) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
SEC. 2. MODIFICATIONS TO TEXTILE AND APPAREL RULES OF ORIGIN FOR THE 
DOMINICAN REPUBLIC-CENTRAL AMERICA-UNITED STATES FREE TRADE AGREEMENT.
    (a) Definitions.--In this section:
        (1) Agreement.--The term ``Agreement'' has the meaning given 
    the term in section 3(1) of the Dominican Republic-Central America-
    United States Free Trade Agreement Implementation Act (Public Law 
    109-53; 19 U.S.C. 4002(1)).
        (2) CAFTA-DR country.--The term ``CAFTA-DR country'' has the 
    meaning given the term in section 3(2) of the Dominican Republic-
    Central America-United States Free Trade Agreement Implementation 
    Act (Public Law 109-53; 19 U.S.C. 4002(2)).
        (3) HTS.--The term ``HTS'' means the Harmonized Tariff Schedule 
    of the United States.
        (4) Trade representative.--The term ``Trade Representative'' 
    means the United States Trade Representative.
    (b) Modifications to the Textile and Apparel Rules of Origin.--
        (1) Interpretation and application of rules of origin.--
    Subdivision (m)(viii) of general note 29 of the HTS is amended as 
    follows:
            (A) The matter following subdivision (A)(2) is amended by 
        striking the second sentence and inserting the following: ``Any 
        elastomeric yarn (except latex) contained in the originating 
        yarns referred to in subdivision (A)(2) must be formed in the 
        territory of one or more of the parties to the Agreement.''.
            (B) Subdivision (B) is amended--
                (i) in the matter preceding subdivision (B)(1), by 
            striking ``exclusive of collars and cuffs where 
            applicable,'' and inserting ``exclusive of collars, cuffs 
            and ribbed waistbands (only if the ribbed waistband is 
            present in combination with cuffs and identical in fabric 
            construction to the cuffs) where applicable,'';
                (ii) in subdivision (B)(2), by inserting ``or knit to 
            shape components'' after ``one or more fabrics'';
                (iii) by amending subdivision (B)(3) to read as 
            follows:
            ``(3) any combination of the fabrics referred to in 
        subdivision (B)(1), the fabrics or knit to shape components 
        referred to in subdivision (B)(2), or one or more fabrics or 
        knit to shape components originating under this note.''; and
                (iv) in the matter following subdivision (B)(3), by 
            striking the last sentence and inserting the following: 
            ``Any elastomeric yarn (except latex) contained in an 
            originating fabric or knit to shape component referred to 
            in subdivision (B)(3) must be formed in the territory of 
            one or more of the parties to the Agreement.''.
            (C) Subdivision (C) is amended--
                (i) in subdivision (C)(2), by inserting ``or knit to 
            shape components'' after ``one or more fabrics'';
                (ii) by amending subdivision (C)(3) to read as follows:
            ``(3) any combination of the fabrics referred to in 
        subdivision (C)(1), the fabrics or knit to shape components 
        referred to in subdivision (C)(2) or one or more fabrics or 
        knit to shape components originating under this note.''; and
                (iii) in the matter following subdivision (C)(3), by 
            striking the second sentence and inserting the following: 
            ``Any elastomeric yarn (except latex) contained in an 
            originating fabric or knit to shape component referred to 
            in subdivision (C)(3) must be formed in the territory of 
            one or more of the parties to the Agreement.''.
        (2) Change in tariff classification rules.--Subdivision (n) of 
    general note 29 of the HTS is amended as follows:
            (A) Chapter rule 4 to chapter 61 is amended--
                (i) by striking ``5401 or 5508'' and inserting ``5401, 
            or 5508 or yarn of heading 5402 used as sewing thread,''; 
            and
                (ii) by inserting ``or yarn'' after ``only if such 
            sewing thread''.
            (B) The chapter rules to chapter 61 are amended by 
        inserting after chapter rule 5 the following:
    ``Chapter rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 to 
this chapter, an apparel good of chapter 61 shall be considered 
originating regardless of the origin of any visible lining fabric 
described in chapter rule 1 to this chapter, narrow elastic fabrics as 
described in chapter rule 3 to this chapter, sewing thread or yarn of 
heading 5402 used as sewing thread described in chapter rule 4 to this 
chapter or pocket bag fabric described in chapter rule 5 to this 
chapter, provided such material is listed in U.S. note 20 to subchapter 
XXII of chapter 98 and the good meets all other applicable requirements 
for preferential tariff treatment under this note.''.
            (C) Chapter rules 3, 4, and 5 to chapter 62 are each 
        amended by striking ``nightwear'' each place it appears and 
        inserting ``sleepwear''.
            (D) Chapter rule 4 to chapter 62 is amended--
                (i) by striking ``5401 or 5508'' and inserting ``5401, 
            or 5508 or yarn of heading 5402 used as sewing thread,''; 
            and
                (ii) by inserting ``or yarn'' after ``only if such 
            sewing thread''.
            (E) The chapter rules to chapter 62 are amended by 
        inserting after chapter rule 5 the following:
    ``Chapter rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 to 
this chapter, an apparel good of chapter 62 shall be considered 
originating regardless of the origin of any visible lining fabric 
described in chapter rule 1 to this chapter, narrow elastic fabrics as 
described in chapter rule 3 to this chapter, sewing thread or yarn of 
heading 5402 used as sewing thread described in chapter rule 4 to this 
chapter or pocket bag fabric described in chapter rule 5, provided such 
material is listed in U.S. note 20 to subchapter XXII of chapter 98 and 
the good meets all other applicable requirements for preferential 
tariff treatment under this note.''.
            (F) Tariff classification rule 33 to chapter 62 is amended 
        to read as follows:
    ``33. A change to pajamas and sleepwear of subheadings 6207.21 or 
6207.22, tariff items 6207.91.30 or 6207.92.40, subheadings 6208.21 or 
6208.22 or tariff items 6208.91.30, 6208.92.00 or 6208.99.20 from any 
other chapter, provided that the good is cut or knit to shape, or both, 
and sewn or otherwise assembled in the territory of one or more of the 
parties to the Agreement.''.
            (G) Chapter rule 2 to chapter 63 is amended--
                (i) by striking ``5401 or 5508'' and inserting ``5401, 
            or 5508 or yarn of heading 5402 used as sewing thread,''; 
            and
                (ii) by inserting ``or yarn'' after ``only if such 
            sewing thread''.
            (H) The chapter rules to chapter 63 are amended by 
        inserting after chapter rule 2 the following:
    ``Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a 
good of this chapter shall be considered originating regardless of the 
origin of sewing thread or yarn of heading 5402 used as sewing thread 
described in chapter rule 2 to this chapter, provided the thread or 
yarn is listed in U.S. note 20 to subchapter XXII of chapter 98 and the 
good meets all other applicable requirements for preferential tariff 
treatment under this note.''.
        (3) Effective date.--
            (A) In general.--The amendments made by this subsection 
        apply to goods of a CAFTA-DR country that are entered, or 
        withdrawn from warehouse for consumption, on or after the date 
        that the Trade Representative determines is the first date on 
        which the equivalent amendments to the rules of origin of the 
        Agreement have entered into force in all CAFTA-DR countries.
            (B) Publication of determination.--The Trade Representative 
        shall promptly publish notice of the determination under 
        subparagraph (A) in the Federal Register.
SEC. 3. EXTENSION OF AND RENEWAL OF IMPORT RESTRICTIONS UNDER BURMESE 
FREEDOM AND DEMOCRACY ACT OF 2003.
    (a) Extension of Burmese Freedom and Democracy Act of 2003.--
Section 9(b)(3) of the Burmese Freedom and Democracy Act of 2003 
(Public Law 108-61; 50 U.S.C. 1701 note) is amended by striking ``nine 
years'' and inserting ``twelve years''.
    (b) Renewal of Import Restrictions.--
        (1) In general.--Congress approves the renewal of the import 
    restrictions contained in section 3(a)(1) and section 3A (b)(1) and 
    (c)(1) of the Burmese Freedom and Democracy Act of 2003.
        (2) Rule of construction.--This section shall be deemed to be a 
    ``renewal resolution'' for purposes of section 9 of the Burmese 
    Freedom and Democracy Act of 2003.
    (c) Effective Date.--This section and the amendment made by this 
section shall take effect on the date of the enactment of this Act or 
July 26, 2012, whichever occurs first.
SEC. 4. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
    Notwithstanding section 6655 of the Internal Revenue Code of 1986--
        (1) in the case of a corporation with assets of not less than 
    $1,000,000,000 (determined as of the end of the preceding taxable 
    year), the amount of any required installment of corporate 
    estimated tax which is otherwise due in July, August, or September 
    of 2017 shall be 100.25 percent of such amount; and
        (2) the amount of the next required installment after an 
    installment referred to in paragraph (1) shall be appropriately 
    reduced to reflect the amount of the increase by reason of such 
    paragraph.
SEC. 5. EXTENSION OF CUSTOMS USER FEES.
    Section 13031(j)(3) of the Consolidated Omnibus Budget 
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
        (1) in subparagraph (A), by striking ``August 2, 2021'' and 
    inserting ``October 22, 2021'';
        (2) in subparagraph (B)(i), by striking ``December 8, 2020'' 
    and inserting ``October 29, 2021''; and
        (3) by striking subparagraphs (C) and (D).

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.