[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1295 Engrossed Amendment Senate (EAS)]
In the Senate of the United States,
June 24, 2015.
Resolved, That the bill from the House of Representatives (H.R.
1295) entitled ``An Act to extend the African Growth and Opportunity
Act, the Generalized System of Preferences, the preferential duty
treatment program for Haiti, and for other purposes.'', do pass with
the following
SENATE AMENDMENT TO HOUSE AMENDMENT TO SENATE AMENDMENT:
In lieu of the matter proposed to be inserted, insert the
following:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Trade Preferences
Extension Act of 2015''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; table of contents.
TITLE I--EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT
Sec. 101. Short title.
Sec. 102. Findings.
Sec. 103. Extension of African Growth and Opportunity Act.
Sec. 104. Modifications of rules of origin for duty-free treatment for
articles of beneficiary sub-Saharan African
countries under Generalized System of
Preferences.
Sec. 105. Monitoring and review of eligibility under Generalized System
of Preferences.
Sec. 106. Promotion of the role of women in social and economic
development in sub-Saharan Africa.
Sec. 107. Biennial AGOA utilization strategies.
Sec. 108. Deepening and expanding trade and investment ties between
sub-Saharan Africa and the United States.
Sec. 109. Agricultural technical assistance for sub-Saharan Africa.
Sec. 110. Reports.
Sec. 111. Technical amendments.
Sec. 112. Definitions.
TITLE II--EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES
Sec. 201. Extension of Generalized System of Preferences.
Sec. 202. Authority to designate certain cotton articles as eligible
articles only for least-developed
beneficiary developing countries under
Generalized System of Preferences.
Sec. 203. Application of competitive need limitation and waiver under
Generalized System of Preferences with
respect to articles of beneficiary
developing countries exported to the United
States during calendar year 2014.
Sec. 204. Eligibility of certain luggage and travel articles for duty-
free treatment under the Generalized System
of Preferences.
TITLE III--EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI
Sec. 301. Extension of preferential duty treatment program for Haiti.
TITLE IV--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE
Sec. 401. Short title.
Sec. 402. Application of provisions relating to trade adjustment
assistance.
Sec. 403. Extension of trade adjustment assistance program.
Sec. 404. Performance measurement and reporting.
Sec. 405. Applicability of trade adjustment assistance provisions.
Sec. 406. Sunset provisions.
Sec. 407. Extension and modification of Health Coverage Tax Credit.
TITLE V--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS
Sec. 501. Short title.
Sec. 502. Consequences of failure to cooperate with a request for
information in a proceeding.
Sec. 503. Definition of material injury.
Sec. 504. Particular market situation.
Sec. 505. Distortion of prices or costs.
Sec. 506. Reduction in burden on Department of Commerce by reducing the
number of voluntary respondents.
Sec. 507. Application to Canada and Mexico.
TITLE VI--TARIFF CLASSIFICATION OF CERTAIN ARTICLES
Sec. 601. Tariff classification of recreational performance outerwear.
Sec. 602. Duty treatment of protective active footwear.
TITLE VII--MISCELLANEOUS PROVISIONS
Sec. 701. Report on contribution of trade preference programs to
reducing poverty and eliminating hunger.
TITLE VIII--OFFSETS
Sec. 801. Customs user fees extension.
Sec. 802. Additional customs user fees extension.
Sec. 803. Time for payment of corporate estimated taxes.
Sec. 804. Payee statement required to claim certain education tax
benefits.
Sec. 805. Special rule for educational institutions unable to collect
TINs of individuals with respect to higher
education tuition and related expenses.
Sec. 806. Penalty for failure to file correct information returns and
provide payee statements.
Sec. 807. Child tax credit not refundable for taxpayers electing to
exclude foreign earned income from tax.
Sec. 808. Coverage and payment for renal dialysis services for
individuals with acute kidney injury.
TITLE I--EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT
SEC. 101. SHORT TITLE.
This title may be cited as the ``AGOA Extension and Enhancement Act
of 2015''.
SEC. 102. FINDINGS.
Congress finds the following:
(1) Since its enactment, the African Growth and Opportunity
Act has been the centerpiece of trade relations between the
United States and sub-Saharan Africa and has enhanced trade,
investment, job creation, and democratic institutions
throughout Africa.
(2) Trade and investment, as facilitated by the African
Growth and Opportunity Act, promote economic growth,
development, poverty reduction, democracy, the rule of law, and
stability in sub-Saharan Africa.
(3) Trade between the United States and sub-Saharan Africa
has more than tripled since the enactment of the African Growth
and Opportunity Act in 2000, and United States direct
investment in sub-Saharan Africa has grown almost sixfold.
(4) It is in the interest of the United States to engage
and compete in emerging markets in sub-Saharan African
countries, to boost trade and investment between the United
States and sub-Saharan African countries, and to renew and
strengthen the African Growth and Opportunity Act.
(5) The long-term economic security of the United States is
enhanced by strong economic and political ties with the
fastest-growing economies in the world, many of which are in
sub-Saharan Africa.
(6) It is a goal of the United States to further integrate
sub-Saharan African countries into the global economy,
stimulate economic development in Africa, and diversify sources
of growth in sub-Saharan Africa.
(7) To that end, implementation of the Agreement on Trade
Facilitation of the World Trade Organization would strengthen
regional integration efforts in sub-Saharan Africa and
contribute to economic growth in the region.
(8) The elimination of barriers to trade and investment in
sub-Saharan Africa, including high tariffs, forced localization
requirements, restrictions on investment, and customs barriers,
will create opportunities for workers, businesses, farmers, and
ranchers in the United States and sub-Saharan African
countries.
(9) The elimination of such barriers will improve
utilization of the African Growth and Opportunity Act and
strengthen regional and global integration, accelerate economic
growth in sub-Saharan Africa, and enhance the trade
relationship between the United States and sub-Saharan Africa.
SEC. 103. EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT.
(a) In General.--Section 506B of the Trade Act of 1974 (19 U.S.C.
2466b) is amended by striking ``September 30, 2015'' and inserting
``September 30, 2025''.
(b) African Growth and Opportunity Act.--
(1) In general.--Section 112(g) of the African Growth and
Opportunity Act (19 U.S.C. 3721(g)) is amended by striking
``September 30, 2015'' and inserting ``September 30, 2025''.
(2) Extension of regional apparel article program.--Section
112(b)(3)(A) of the African Growth and Opportunity Act (19
U.S.C. 3721(b)(3)(A)) is amended--
(A) in clause (i), by striking ``11 succeeding''
and inserting ``21 succeeding''; and
(B) in clause (ii)(II), by striking ``September 30,
2015'' and inserting ``September 30, 2025''.
(3) 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--
(A) in the paragraph heading, by striking
``September 30, 2015'' and inserting ``September 30,
2025'';
(B) in subparagraph (A), by striking ``September
30, 2015'' and inserting ``September 30, 2025''; and
(C) in subparagraph (B)(ii), by striking
``September 30, 2015'' and inserting ``September 30,
2025''.
SEC. 104. MODIFICATIONS OF RULES OF ORIGIN FOR DUTY-FREE TREATMENT FOR
ARTICLES OF BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES
UNDER GENERALIZED SYSTEM OF PREFERENCES.
(a) In General.--Section 506A(b)(2) of the Trade Act of 1974 (19
U.S.C. 2466a(b)(2)) is amended--
(1) in subparagraph (A), by striking ``and'' at the end;
(2) in subparagraph (B), by striking the period at the end
and inserting ``; and''; and
(3) by adding at the end the following:
``(C) the direct costs of processing operations
performed in one or more such beneficiary sub-Saharan
African countries or former beneficiary sub-Saharan
African countries shall be applied in determining such
percentage.''.
(b) Applicability to Articles Receiving Duty-Free Treatment Under
Title V of Trade Act of 1974.--Section 506A(b) of the Trade Act of 1974
(19 U.S.C. 2466a(b)) is amended by adding at the end the following:
``(3) Rules of origin under this title.--The exceptions set
forth in subparagraphs (A), (B), and (C) of paragraph (2) shall
also apply to any article described in section 503(a)(1) that
is the growth, product, or manufacture of a beneficiary sub-
Saharan African country for purposes of any determination to
provide duty-free treatment with respect to such article.''.
(c) Modifications to the Harmonized Tariff Schedule.--The President
may proclaim such modifications as may be necessary to the Harmonized
Tariff Schedule of the United States (HTS) to add the special tariff
treatment symbol ``D'' in the ``Special'' subcolumn of the HTS for each
article classified under a heading or subheading with the special
tariff treatment symbol ``A'' or ``A*'' in the ``Special'' subcolumn of
the HTS.
(d) Effective Date.--The amendments made by subsections (a) and (b)
take effect on the date of the enactment of this Act and apply with
respect to any article described in section 503(b)(1)(B) through (G) of
the Trade Act of 1974 that is the growth, product, or manufacture of a
beneficiary sub-Saharan African country and that is imported into the
customs territory of the United States on or after the date that is 30
days after such date of enactment.
SEC. 105. MONITORING AND REVIEW OF ELIGIBILITY UNDER GENERALIZED SYSTEM
OF PREFERENCES.
(a) Continuing Compliance.--Section 506A(a)(3) of the Trade Act of
1974 (19 U.S.C. 2466a(a)(3)) is amended--
(1) by striking ``If the President'' and inserting the
following:
``(A) In general.--If the President''; and
(2) by adding at the end the following:
``(B) Notification.--The President may not
terminate the designation of a country as a beneficiary
sub-Saharan African country under subparagraph (A)
unless, at least 60 days before the termination of such
designation, the President notifies Congress and
notifies the country of the President's intention to
terminate such designation, together with the
considerations entering into the decision to terminate
such designation.''.
(b) Withdrawal, Suspension, or Limitation of Preferential Tariff
Treatment.--Section 506A of the Trade Act of 1974 (19 U.S.C. 2466a) is
amended--
(1) by redesignating subsection (c) as subsection (d); and
(2) by inserting after subsection (b) the following:
``(c) Withdrawal, Suspension, or Limitation of Preferential Tariff
Treatment.--
``(1) In general.--The President may withdraw, suspend, or
limit the application of duty-free treatment provided for any
article described in subsection (b)(1) of this section or
section 112 of the African Growth and Opportunity Act with
respect to a beneficiary sub-Saharan African country if the
President determines that withdrawing, suspending, or limiting
such duty-free treatment would be more effective in promoting
compliance by the country with the requirements described in
subsection (a)(1) than terminating the designation of the
country as a beneficiary sub-Saharan African country for
purposes of this section.
``(2) Notification.--The President may not withdraw,
suspend, or limit the application of duty-free treatment under
paragraph (1) unless, at least 60 days before such withdrawal,
suspension, or limitation, the President notifies Congress and
notifies the country of the President's intention to withdraw,
suspend, or limit such duty-free treatment, together with the
considerations entering into the decision to terminate such
designation.''.
(c) Review and Public Comments on Eligibility Requirements.--
Section 506A of the Trade Act of 1974 (19 U.S.C. 2466a), as so amended,
is further amended--
(1) by redesignating subsection (d) as subsection (e); and
(2) by inserting after subsection (c) the following:
``(d) Review and Public Comments on Eligibility Requirements.--
``(1) In general.--In carrying out subsection (a)(2), the
President shall publish annually in the Federal Register a
notice of review and request for public comments on whether
beneficiary sub-Saharan African countries are meeting the
eligibility requirements set forth in section 104 of the
African Growth and Opportunity Act and the eligibility criteria
set forth in section 502 of this Act.
``(2) Public hearing.--The United States Trade
Representative shall, not later than 30 days after the date on
which the President publishes the notice of review and request
for public comments under paragraph (1)--
``(A) hold a public hearing on such review and
request for public comments; and
``(B) publish in the Federal Register, before such
hearing is held, notice of--
``(i) the time and place of such hearing;
and
``(ii) the time and place at which such
public comments will be accepted.
``(3) Petition process.--
``(A) In general.--Not later than 60 days after the
date of the enactment of this subsection, the President
shall establish a process to allow any interested
person, at any time, to file a petition with the Office
of the United States Trade Representative with respect
to the compliance of any country listed in section 107
of the African Growth and Opportunity Act with the
eligibility requirements set forth in section 104 of
such Act and the eligibility criteria set forth in
section 502 of this Act.
``(B) Use of petitions.--The President shall take
into account all petitions filed pursuant to
subparagraph (A) in making determinations of compliance
under subsections (a)(3)(A) and (c) and in preparing
any reports required by this title as such reports
apply with respect to beneficiary sub-Saharan African
countries.
``(4) Out-of-cycle reviews.--
``(A) In general.--The President may, at any time,
initiate an out-of-cycle review of whether a
beneficiary sub-Saharan African country is making
continual progress in meeting the requirements
described in paragraph (1). The President shall give
due consideration to petitions received under paragraph
(3) in determining whether to initiate an out-of-cycle
review under this subparagraph.
``(B) Congressional notification.--Before
initiating an out-of-cycle review under subparagraph
(A), the President shall notify and consult with
Congress.
``(C) Consequences of review.--If, pursuant to an
out-of-cycle review conducted under subparagraph (A),
the President determines that a beneficiary sub-Saharan
African country does not meet the requirements set
forth in section 104(a) of the African Growth and
Opportunity Act (19 U.S.C. 3703(a)), the President
shall, subject to the requirements of subsections
(a)(3)(B) and (c)(2), terminate the designation of the
country as a beneficiary sub-Saharan African country or
withdraw, suspend, or limit the application of duty-
free treatment with respect to articles from the
country.
``(D) Reports.--After each out-of-cycle review
conducted under subparagraph (A) with respect to a
country, the President shall submit to the Committee on
Finance of the Senate and the Committee on Ways and
Means of the House of Representatives a report on the
review and any determination of the President to
terminate the designation of the country as a
beneficiary sub-Saharan African country or withdraw,
suspend, or limit the application of duty-free
treatment with respect to articles from the country
under subparagraph (C).
``(E) Initiation of out-of-cycle reviews for
certain countries.--Recognizing that concerns have been
raised about the compliance with section 104(a) of the
African Growth and Opportunity Act (19 U.S.C. 3703(a))
of some beneficiary sub-Saharan African countries, the
President shall initiate an out-of-cycle review under
subparagraph (A) with respect to South Africa, the most
developed of the beneficiary sub-Saharan African
countries, and other beneficiary countries as
appropriate, not later than 30 days after the date of
the enactment of the Trade Preferences Extension Act of
2015.''.
SEC. 106. PROMOTION OF THE ROLE OF WOMEN IN SOCIAL AND ECONOMIC
DEVELOPMENT IN SUB-SAHARAN AFRICA.
(a) Statement of Policy.--Section 103 of the African Growth and
Opportunity Act (19 U.S.C. 3702) is amended--
(1) in paragraph (8), by striking ``; and'' and inserting a
semicolon;
(2) in paragraph (9), by striking the period and inserting
``; and''; and
(3) by adding at the end the following:
``(10) promoting the role of women in social, political,
and economic development in sub-Saharan Africa.''.
(b) Eligibility Requirements.--Section 104(a)(1)(A) of the African
Growth and Opportunity Act (19 U.S.C. 3703(a)(1)(A)) is amended by
inserting ``for men and women'' after ``rights''.
SEC. 107. BIENNIAL AGOA UTILIZATION STRATEGIES.
(a) In General.--It is the sense of Congress that--
(1) beneficiary sub-Saharan African countries should
develop utilization strategies on a biennial basis in order to
more effectively and strategically utilize benefits available
under the African Growth and Opportunity Act (in this section
referred to as ``AGOA utilization strategies'');
(2) United States trade capacity building agencies should
work with, and provide appropriate resources to, such sub-
Saharan African countries to assist in developing and
implementing biennial AGOA utilization strategies; and
(3) as appropriate, and to encourage greater regional
integration, the United States Trade Representative should
consider requesting the Regional Economic Communities to
prepare biennial AGOA utilization strategies.
(b) Contents.--It is further the sense of Congress that biennial
AGOA utilization strategies should identify strategic needs and
priorities to bolster utilization of benefits available under the
African Growth and Opportunity Act. To that end, biennial AGOA
utilization strategies should--
(1) review potential exports under the African Growth and
Opportunity Act and identify opportunities and obstacles to
increased trade and investment and enhanced poverty reduction
efforts;
(2) identify obstacles to regional integration that inhibit
utilization of benefits under the African Growth and
Opportunity Act;
(3) set out a plan to take advantage of opportunities and
address obstacles identified in paragraphs (1) and (2), improve
awareness of the African Growth and Opportunity Act as a
program that enhances exports to the United States, and utilize
United States Agency for International Development regional
trade hubs;
(4) set out a strategy to promote small business and
entrepreneurship; and
(5) eliminate obstacles to regional trade and promote
greater utilization of benefits under the African Growth and
Opportunity Act and establish a plan to promote full regional
implementation of the Agreement on Trade Facilitation of the
World Trade Organization.
(c) Publication.--It is further the sense of Congress that--
(1) each beneficiary sub-Saharan African country should
publish on an appropriate Internet website of such country
public versions of its AGOA utilization strategy; and
(2) the United States Trade Representative should publish
on the Internet website of the Office of the United States
Trade Representative public versions of all AGOA utilization
strategies described in paragraph (1).
SEC. 108. DEEPENING AND EXPANDING TRADE AND INVESTMENT TIES BETWEEN
SUB-SAHARAN AFRICA AND THE UNITED STATES.
It is the policy of the United States to continue to--
(1) seek to deepen and expand trade and investment ties
between sub-Saharan Africa and the United States, including
through the negotiation of accession by sub-Saharan African
countries to the World Trade Organization and the negotiation
of trade and investment framework agreements, bilateral
investment treaties, and free trade agreements, as such
agreements have the potential to catalyze greater trade and
investment, facilitate additional investment in sub-Saharan
Africa, further poverty reduction efforts, and promote economic
growth;
(2) seek to negotiate agreements with individual sub-
Saharan African countries as well as with the Regional Economic
Communities, as appropriate;
(3) promote full implementation of commitments made under
the WTO Agreement (as such term is defined in section 2(9) of
the Uruguay Round Agreements Act (19 U.S.C. 3501(9)) because
such actions are likely to improve utilization of the African
Growth and Opportunity Act and promote trade and investment and
because regular review to ensure continued compliance helps to
maximize the benefits of the African Growth and Opportunity
Act; and
(4) promote the negotiation of trade agreements that cover
substantially all trade between parties to such agreements and,
if other countries seek to negotiate trade agreements that do
not cover substantially all trade, continue to object in all
appropriate forums.
SEC. 109. AGRICULTURAL TECHNICAL ASSISTANCE FOR SUB-SAHARAN AFRICA.
Section 13 of the AGOA Acceleration Act of 2004 (19 U.S.C. 3701
note) is amended--
(1) in subsection (a)--
(A) by striking ``shall identify not fewer than 10
eligible sub-Saharan African countries as having the
greatest'' and inserting ``, through the Secretary of
Agriculture, shall identify eligible sub-Saharan
African countries that have''; and
(B) by striking ``and complying with sanitary and
phytosanitary rules of the United States'' and
inserting ``, complying with sanitary and phytosanitary
rules of the United States, and developing food safety
standards'';
(2) in subsection (b)--
(A) by striking ``20'' and inserting ``30''; and
(B) by inserting after ``from those countries'' the
following: ``, particularly from businesses and sectors
that engage women farmers and entrepreneurs,''; and
(3) by adding at the end the following:
``(c) Coordination.--The President shall take such measures as are
necessary to ensure adequate coordination of similar activities of
agencies of the United States Government relating to agricultural
technical assistance for sub-Saharan Africa.''.
SEC. 110. REPORTS.
(a) Implementation Report.--
(1) In general.--Not later than 1 year after the date of
the enactment of this Act, and biennially thereafter, the
President shall submit to Congress a report on the trade and
investment relationship between the United States and sub-
Saharan African countries and on the implementation of this
title and the amendments made by this title.
(2) Matters to be included.--The report required by
paragraph (1) shall include the following:
(A) A description of the status of trade and
investment between the United States and sub-Saharan
Africa, including information on leading exports to the
United States from sub-Saharan African countries.
(B) Any changes in eligibility of sub-Saharan
African countries during the period covered by the
report.
(C) A detailed analysis of whether each such
beneficiary sub-Saharan African country is continuing
to meet the eligibility requirements set forth in
section 104 of the African Growth and Opportunity Act
and the eligibility criteria set forth in section 502
of the Trade Act of 1974.
(D) A description of the status of regional
integration efforts in sub-Saharan Africa.
(E) A summary of United States trade capacity
building efforts.
(F) Any other initiatives related to enhancing the
trade and investment relationship between the United
States and sub-Saharan African countries.
(b) Potential Trade Agreements Report.--Not later than 1 year after
the date of the enactment of this Act, and every 5 years thereafter,
the United States Trade Representative shall submit to Congress a
report that--
(1) identifies sub-Saharan African countries that have a
expressed an interest in entering into a free trade agreement
with the United States;
(2) evaluates the viability and progress of such sub-
Saharan African countries and other sub-Saharan African
countries toward entering into a free trade agreement with the
United States; and
(3) describes a plan for negotiating and concluding such
agreements, which includes the elements described in
subparagraphs (A) through (E) of section 116(b)(2) of the
African Growth and Opportunity Act.
(c) Termination.--The reporting requirements of this section shall
cease to have any force or effect after September 30, 2025.
SEC. 111. TECHNICAL AMENDMENTS.
Section 104 of the African Growth and Opportunity Act (19 U.S.C.
3703), as amended by section 106, is further amended--
(1) in subsection (a), by striking ``(a) In General.--'';
and
(2) by striking subsection (b).
SEC. 112. DEFINITIONS.
In this title:
(1) Beneficiary sub-saharan african country.--The term
``beneficiary sub-Saharan African country'' means a beneficiary
sub-Saharan African country described in subsection (e) of
section 506A of the Trade Act of 1974 (as redesignated by this
Act).
(2) Sub-saharan african country.--The term ``sub-Saharan
African country'' has the meaning given the term in section 107
of the African Growth and Opportunity Act.
TITLE II--EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES
SEC. 201. EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES.
(a) In General.--Section 505 of the Trade Act of 1974 (19 U.S.C.
2465) is amended by striking ``July 31, 2013'' and inserting ``December
31, 2017''.
(b) Effective Date.--
(1) In general.--The amendment made by subsection (a) shall
apply to articles entered on or after the 30th day after the
date of the enactment of this Act.
(2) Retroactive application for certain liquidations and
reliquidations.--
(A) In general.--Notwithstanding section 514 of the
Tariff Act of 1930 (19 U.S.C. 1514) or any other
provision of law and subject to subparagraph (B), any
entry of a covered article to which duty-free treatment
or other preferential treatment under title V of the
Trade Act of 1974 (19 U.S.C. 2461 et seq.) would have
applied if the entry had been made on July 31, 2013,
that was made--
(i) after July 31, 2013; and
(ii) before the effective date specified in
paragraph (1),
shall be liquidated or reliquidated as though such
entry occurred on the effective date specified in
paragraph (1).
(B) Requests.--A liquidation or reliquidation may
be made under subparagraph (A) with respect to an entry
only if a request therefor is filed with U.S. Customs
and Border Protection not later than 180 days after the
date of the enactment of this Act that contains
sufficient information to enable U.S. Customs and
Border Protection--
(i) to locate the entry; or
(ii) to reconstruct the entry if it cannot
be located.
(C) Payment of amounts owed.--Any amounts owed by
the United States pursuant to the liquidation or
reliquidation of an entry of a covered article under
subparagraph (A) shall be paid, without interest, not
later than 90 days after the date of the liquidation or
reliquidation (as the case may be).
(3) Definitions.--In this subsection:
(A) Covered article.--The term ``covered article''
means an article from a country that is a beneficiary
developing country under title V of the Trade Act of
1974 (19 U.S.C. 2461 et seq.) as of the effective date
specified in paragraph (1).
(B) Enter; entry.--The terms ``enter'' and
``entry'' include a withdrawal from warehouse for
consumption.
SEC. 202. AUTHORITY TO DESIGNATE CERTAIN COTTON ARTICLES AS ELIGIBLE
ARTICLES ONLY FOR LEAST-DEVELOPED BENEFICIARY DEVELOPING
COUNTRIES UNDER GENERALIZED SYSTEM OF PREFERENCES.
Section 503(b) of the Trade Act of 1974 (19 U.S.C. 2463(b)) is
amended by adding at the end the following:
``(5) Certain cotton articles.--Notwithstanding paragraph
(3), the President may designate as an eligible article or
articles under subsection (a)(1)(B) only for countries
designated as least-developed beneficiary developing countries
under section 502(a)(2) cotton articles classifiable under
subheading 5201.00.18, 5201.00.28, 5201.00.38, 5202.99.30, or
5203.00.30 of the Harmonized Tariff Schedule of the United
States.''.
SEC. 203. APPLICATION OF COMPETITIVE NEED LIMITATION AND WAIVER UNDER
GENERALIZED SYSTEM OF PREFERENCES WITH RESPECT TO
ARTICLES OF BENEFICIARY DEVELOPING COUNTRIES EXPORTED TO
THE UNITED STATES DURING CALENDAR YEAR 2014.
(a) In General.--For purposes of applying and administering
subsections (c)(2) and (d) of section 503 of the Trade Act of 1974 (19
U.S.C. 2463) with respect to an article described in subsection (b) of
this section, subsections (c)(2) and (d) of section 503 of such Act
shall be applied and administered by substituting ``October 1'' for
``July 1'' each place such date appears.
(b) Article Described.--An article described in this subsection is
an article of a beneficiary developing country that is designated by
the President as an eligible article under subsection (a) of section
503 of the Trade Act of 1974 (19 U.S.C. 2463) and with respect to which
a determination described in subsection (c)(2)(A) of such section was
made with respect to exports (directly or indirectly) to the United
States of such eligible article during calendar year 2014 by the
beneficiary developing country.
SEC. 204. ELIGIBILITY OF CERTAIN LUGGAGE AND TRAVEL ARTICLES FOR DUTY-
FREE TREATMENT UNDER THE GENERALIZED SYSTEM OF
PREFERENCES.
Section 503(b)(1) of the Trade Act of 1974 (19 U.S.C. 2463(b)(1))
is amended--
(1) in subparagraph (A), by striking ``paragraph (4)'' and
inserting ``paragraphs (4) and (5)'';
(2) in subparagraph (E), by striking ``Footwear'' and
inserting ``Except as provided in paragraph (5), footwear'';
and
(3) by adding at the end the following:
``(5) Certain luggage and travel articles.--Notwithstanding
subparagraph (A) or (E) of paragraph (1), the President may
designate the following as eligible articles under subsection
(a):
``(A) Articles classifiable under subheading
4202.11.00, 4202.12.40, 4202.21.60, 4202.21.90,
4202.22.15, 4202.22.45, 4202.31.60, 4202.32.40,
4202.32.80, 4202.92.15, 4202.92.20, 4202.92.45, or
4202.99.90 of the Harmonized Tariff Schedule of the
United States.
``(B) Articles classifiable under statistical
reporting number 4202.12.2020, 4202.12.2050,
4202.12.8030, 4202.12.8070, 4202.22.8050, 4202.32.9550,
4202.32.9560, 4202.91.0030, 4202.91.0090, 4202.92.3020,
4202.92.3031, 4202.92.3091, 4202.92.9026, or
4202.92.9060 of the Harmonized Tariff Schedule of the
United States, as such statistical reporting numbers
are in effect on the date of the enactment of the Trade
Preferences Extension Act of 2015.''.
TITLE III--EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI
SEC. 301. EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI.
Section 213A of the Caribbean Basin Economic Recovery Act (19
U.S.C. 2703a) is amended as follows:
(1) Subsection (b) is amended as follows:
(A) Paragraph (1) is amended--
(i) in subparagraph (B)(v)(I), by amending
item (cc) to read as follows:
``(cc) 60 percent or more
during the 1-year period
beginning on December 20, 2017,
and each of the 7 succeeding 1-
year periods.''; and
(ii) in subparagraph (C)--
(I) in the table, by striking
``succeeding 11 1-year periods'' and
inserting ``16 succeeding 1-year
periods''; and
(II) by striking ``December 19,
2018'' and inserting ``December 19,
2025''.
(B) Paragraph (2) is amended--
(i) in subparagraph (A)(ii), by striking
``11 succeeding 1-year periods'' and inserting
``16 succeeding 1-year periods''; and
(ii) in subparagraph (B)(iii), by striking
``11 succeeding 1-year periods'' and inserting
``16 succeeding 1-year periods''.
(2) Subsection (h) is amended by striking ``September 30,
2020'' and inserting ``September 30, 2025''.
TITLE IV--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE
SEC. 401. SHORT TITLE.
This title may be cited as the ``Trade Adjustment Assistance
Reauthorization Act of 2015''.
SEC. 402. APPLICATION OF PROVISIONS RELATING TO TRADE ADJUSTMENT
ASSISTANCE.
(a) Repeal of Snapback.--Section 233 of the Trade Adjustment
Assistance Extension Act of 2011 (Public Law 112-40; 125 Stat. 416) is
repealed.
(b) Applicability of Certain Provisions.--Except as otherwise
provided in this title, the provisions of chapters 2 through 6 of title
II of the Trade Act of 1974, as in effect on December 31, 2013, and as
amended by this title, shall--
(1) take effect on the date of the enactment of this Act;
and
(2) apply to petitions for certification filed under
chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or
after such date of enactment.
(c) References.--Except as otherwise provided in this title,
whenever in this title an amendment or repeal is expressed in terms of
an amendment to, or repeal of, a provision of chapters 2 through 6 of
title II of the Trade Act of 1974, the reference shall be considered to
be made to a provision of any such chapter, as in effect on December
31, 2013.
SEC. 403. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM.
(a) Extension of Termination Provisions.--Section 285 of the Trade
Act of 1974 (19 U.S.C. 2271 note) is amended by striking ``December 31,
2013'' each place it appears and inserting ``June 30, 2021''.
(b) Training Funds.--Section 236(a)(2)(A) of the Trade Act of 1974
(19 U.S.C. 2296(a)(2)(A)) is amended by striking ``shall not exceed''
and all that follows and inserting ``shall not exceed $450,000,000 for
each of fiscal years 2015 through 2021.''.
(c) Reemployment Trade Adjustment Assistance.--Section 246(b)(1) of
the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is amended by striking
``December 31, 2013'' and inserting ``June 30, 2021''.
(d) Authorizations of Appropriations.--
(1) Trade adjustment assistance for workers.--Section
245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is amended
by striking ``December 31, 2013'' and inserting ``June 30,
2021''.
(2) Trade adjustment assistance for firms.--Section 255(a)
of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended by
striking ``fiscal years 2012 and 2013'' and all that follows
through ``December 31, 2013'' and inserting ``fiscal years 2015
through 2021''.
(3) Trade adjustment assistance for farmers.--Section
298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended
by striking ``fiscal years 2012 and 2013'' and all that follows
through ``December 31, 2013'' and inserting ``fiscal years 2015
through 2021''.
SEC. 404. PERFORMANCE MEASUREMENT AND REPORTING.
(a) Performance Measures.--Section 239(j) of the Trade Act of 1974
(19 U.S.C. 2311(j)) is amended--
(1) in the subsection heading, by striking ``Data
Reporting'' and inserting ``Performance Measures'';
(2) in paragraph (1)--
(A) in the matter preceding subparagraph (A)--
(i) by striking ``a quarterly'' and
inserting ``an annual''; and
(ii) by striking ``data'' and inserting
``measures'';
(B) in subparagraph (A), by striking ``core'' and
inserting ``primary''; and
(C) in subparagraph (C), by inserting ``that
promote efficiency and effectiveness'' after
``assistance program'';
(3) in paragraph (2)--
(A) in the paragraph heading, by striking ``Core
indicators described'' and inserting ``Indicators of
performance''; and
(B) by striking subparagraph (A) and inserting the
following:
``(A) Primary indicators of performance
described.--
``(i) In general.--The primary indicators
of performance referred to in paragraph (1)(A)
shall consist of--
``(I) the percentage and number of
workers who received benefits under the
trade adjustment assistance program who
are in unsubsidized employment during
the second calendar quarter after exit
from the program;
``(II) the percentage and number of
workers who received benefits under the
trade adjustment assistance program and
who are in unsubsidized employment
during the fourth calendar quarter
after exit from the program;
``(III) the median earnings of
workers described in subclause (I);
``(IV) the percentage and number of
workers who received benefits under the
trade adjustment assistance program
who, subject to clause (ii), obtain a
recognized postsecondary credential or
a secondary school diploma or its
recognized equivalent, during
participation in the program or within
one year after exit from the program;
and
``(V) the percentage and number of
workers who received benefits under the
trade adjustment assistance program
who, during a year while receiving such
benefits, are in an education or
training program that leads to a
recognized postsecondary credential or
employment and who are achieving
measurable gains in skills toward such
a credential or employment.
``(ii) Indicator relating to credential.--
For purposes of clause (i)(IV), a worker who
received benefits under the trade adjustment
assistance program who obtained a secondary
school diploma or its recognized equivalent
shall be included in the percentage counted for
purposes of that clause only if the worker, in
addition to obtaining such a diploma or its
recognized equivalent, has obtained or retained
employment or is in an education or training
program leading to a recognized postsecondary
credential within one year after exit from the
program.'';
(4) in paragraph (3)--
(A) in the paragraph heading, by striking ``data''
and inserting ``measures'';
(B) by striking ``quarterly'' and inserting
``annual''; and
(C) by striking ``data'' and inserting
``measures''; and
(5) by adding at the end the following:
``(4) Accessibility of state performance reports.--The
Secretary shall, on an annual basis, make available (including
by electronic means), in an easily understandable format, the
reports of cooperating States or cooperating State agencies
required by paragraph (1) and the information contained in
those reports.''.
(b) Collection and Publication of Data.--Section 249B of the Trade
Act of 1974 (19 U.S.C. 2323) is amended--
(1) in subsection (b)--
(A) in paragraph (3)--
(i) in subparagraph (A), by striking
``enrolled in'' and inserting ``who received'';
(ii) in subparagraph (B)--
(I) by striking ``complete'' and
inserting ``exited''; and
(II) by striking ``who were
enrolled in'' and inserting ``,
including who received'';
(iii) in subparagraph (E), by striking
``complete'' and inserting ``exited'';
(iv) in subparagraph (F), by striking
``complete'' and inserting ``exit''; and
(v) by adding at the end the following:
``(G) The average cost per worker of receiving
training approved under section 236.
``(H) The percentage of workers who received
training approved under section 236 and obtained
unsubsidized employment in a field related to that
training.''; and
(B) in paragraph (4)--
(i) in subparagraphs (A) and (B), by
striking ``quarterly'' each place it appears
and inserting ``annual''; and
(ii) by striking subparagraph (C) and
inserting the following:
``(C) The median earnings of workers described in
section 239(j)(2)(A)(i)(III) during the second calendar
quarter after exit from the program, expressed as a
percentage of the median earnings of such workers
before the calendar quarter in which such workers began
receiving benefits under this chapter.''; and
(2) in subsection (e)--
(A) in paragraph (1)--
(i) by redesignating subparagraphs (B) and
(C) as subparagraphs (C) and (D), respectively;
and
(ii) by inserting after subparagraph (A)
the following:
``(B) the reports required under section 239(j);'';
and
(B) in paragraph (2), by striking ``a quarterly''
and inserting ``an annual''.
(c) Recognized Postsecondary Credential Defined.--Section 247 of
the Trade Act of 1974 (19 U.S.C. 2319) is amended by adding at the end
the following:
``(19) The term `recognized postsecondary credential' means
a credential consisting of an industry-recognized certificate
or certification, a certificate of completion of an
apprenticeship, a license recognized by a State or the Federal
Government, or an associate or baccalaureate degree.''.
SEC. 405. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVISIONS.
(a) Trade Adjustment Assistance for Workers.--
(1) Petitions filed on or after january 1, 2014, and before
date of enactment.--
(A) Certifications of workers not certified before
date of enactment.--
(i) Criteria if a determination has not
been made.--If, as of the date of the enactment
of this Act, the Secretary of Labor has not
made a determination with respect to whether to
certify a group of workers as eligible to apply
for adjustment assistance under section 222 of
the Trade Act of 1974 pursuant to a petition
described in clause (iii), the Secretary shall
make that determination based on the
requirements of section 222 of the Trade Act of
1974, as in effect on such date of enactment.
(ii) Reconsideration of denials of
certifications.--If, before the date of the
enactment of this Act, the Secretary made a
determination not to certify a group of workers
as eligible to apply for adjustment assistance
under section 222 of the Trade Act of 1974
pursuant to a petition described in clause
(iii), the Secretary shall--
(I) reconsider that determination;
and
(II) if the group of workers meets
the requirements of section 222 of the
Trade Act of 1974, as in effect on such
date of enactment, certify the group of
workers as eligible to apply for
adjustment assistance.
(iii) Petition described.--A petition
described in this clause is a petition for a
certification of eligibility for a group of
workers filed under section 221 of the Trade
Act of 1974 on or after January 1, 2014, and
before the date of the enactment of this Act.
(B) Eligibility for benefits.--
(i) In general.--Except as provided in
clause (ii), a worker certified as eligible to
apply for adjustment assistance under section
222 of the Trade Act of 1974 pursuant to a
petition described in subparagraph (A)(iii)
shall be eligible, on and after the date that
is 90 days after the date of the enactment of
this Act, to receive benefits only under the
provisions of chapter 2 of title II of the
Trade Act of 1974, as in effect on such date of
enactment.
(ii) Computation of maximum benefits.--
Benefits received by a worker described in
clause (i) under chapter 2 of title II of the
Trade Act of 1974 before the date of the
enactment of this Act shall be included in any
determination of the maximum benefits for which
the worker is eligible under the provisions of
chapter 2 of title II of the Trade Act of 1974,
as in effect on the date of the enactment of
this Act.
(2) Petitions filed before january 1, 2014.--A worker
certified as eligible to apply for adjustment assistance
pursuant to a petition filed under section 221 of the Trade Act
of 1974 on or before December 31, 2013, shall continue to be
eligible to apply for and receive benefits under the provisions
of chapter 2 of title II of such Act, as in effect on December
31, 2013.
(3) Qualifying separations with respect to petitions filed
within 90 days of date of enactment.--Section 223(b) of the
Trade Act of 1974, as in effect on the date of the enactment of
this Act, shall be applied and administered by substituting
``before January 1, 2014'' for ``more than one year before the
date of the petition on which such certification was granted''
for purposes of determining whether a worker is eligible to
apply for adjustment assistance pursuant to a petition filed
under section 221 of the Trade Act of 1974 on or after the date
of the enactment of this Act and on or before the date that is
90 days after such date of enactment.
(b) Trade Adjustment Assistance for Firms.--
(1) Certification of firms not certified before date of
enactment.--
(A) Criteria if a determination has not been
made.--If, as of the date of the enactment of this Act,
the Secretary of Commerce has not made a determination
with respect to whether to certify a firm as eligible
to apply for adjustment assistance under section 251 of
the Trade Act of 1974 pursuant to a petition described
in subparagraph (C), the Secretary shall make that
determination based on the requirements of section 251
of the Trade Act of 1974, as in effect on such date of
enactment.
(B) Reconsideration of denial of certain
petitions.--If, before the date of the enactment of
this Act, the Secretary made a determination not to
certify a firm as eligible to apply for adjustment
assistance under section 251 of the Trade Act of 1974
pursuant to a petition described in subparagraph (C),
the Secretary shall--
(i) reconsider that determination; and
(ii) if the firm meets the requirements of
section 251 of the Trade Act of 1974, as in
effect on such date of enactment, certify the
firm as eligible to apply for adjustment
assistance.
(C) Petition described.--A petition described in
this subparagraph is a petition for a certification of
eligibility filed by a firm or its representative under
section 251 of the Trade Act of 1974 on or after
January 1, 2014, and before the date of the enactment
of this Act.
(2) Certification of firms that did not submit petitions
between january 1, 2014, and date of enactment.--
(A) In general.--The Secretary of Commerce shall
certify a firm described in subparagraph (B) as
eligible to apply for adjustment assistance under
section 251 of the Trade Act of 1974, as in effect on
the date of the enactment of this Act, if the firm or
its representative files a petition for a certification
of eligibility under section 251 of the Trade Act of
1974 not later than 90 days after such date of
enactment.
(B) Firm described.--A firm described in this
subparagraph is a firm that the Secretary determines
would have been certified as eligible to apply for
adjustment assistance if--
(i) the firm or its representative had
filed a petition for a certification of
eligibility under section 251 of the Trade Act
of 1974 on a date during the period beginning
on January 1, 2014, and ending on the day
before the date of the enactment of this Act;
and
(ii) the provisions of chapter 3 of title
II of the Trade Act of 1974, as in effect on
such date of enactment, had been in effect on
that date during the period described in clause
(i).
SEC. 406. SUNSET PROVISIONS.
(a) Application of Prior Law.--Subject to subsection (b), beginning
on July 1, 2021, the provisions of chapters 2, 3, 5, and 6 of title II
of the Trade Act of 1974 (19 U.S.C. 2271 et seq.), as in effect on
January 1, 2014, shall be in effect and apply, except that in applying
and administering such chapters--
(1) paragraph (1) of section 231(c) of that Act shall be
applied and administered as if subparagraphs (A), (B), and (C)
of that paragraph were not in effect;
(2) section 233 of that Act shall be applied and
administered--
(A) in subsection (a)--
(i) in paragraph (2), by substituting
``104-week period'' for ``104-week period'' and
all that follows through ``130-week period)'';
and
(ii) in paragraph (3)--
(I) in the matter preceding
subparagraph (A), by substituting
``65'' for ``52''; and
(II) by substituting ``78-week
period'' for ``52-week period'' each
place it appears; and
(B) by applying and administering subsection (g) as
if it read as follows:
``(g) Payment of Trade Readjustment Allowances To Complete
Training.--Notwithstanding any other provision of this section, in
order to assist an adversely affected worker to complete training
approved for the worker under section 236 that leads to the completion
of a degree or industry-recognized credential, payments may be made as
trade readjustment allowances for not more than 13 weeks within such
period of eligibility as the Secretary may prescribe to account for a
break in training or for justifiable cause that follows the last week
for which the worker is otherwise entitled to a trade readjustment
allowance under this chapter if--
``(1) payment of the trade readjustment allowance for not
more than 13 weeks is necessary for the worker to complete the
training;
``(2) the worker participates in training in each such
week; and
``(3) the worker--
``(A) has substantially met the performance
benchmarks established as part of the training approved
for the worker;
``(B) is expected to continue to make progress
toward the completion of the training; and
``(C) will complete the training during that period
of eligibility.'';
(3) section 245(a) of that Act shall be applied and
administered by substituting ``June 30, 2022'' for ``December
31, 2007'';
(4) section 246(b)(1) of that Act shall be applied and
administered by substituting ``June 30, 2022'' for ``the date
that is 5 years'' and all that follows through ``State'';
(5) section 256(b) of that Act shall be applied and
administered by substituting ``the 1-year period beginning on
July 1, 2021'' for ``each of fiscal years 2003 through 2007,
and $4,000,000 for the 3-month period beginning on October 1,
2007'';
(6) section 298(a) of that Act shall be applied and
administered by substituting ``the 1-year period beginning on
July 1, 2021'' for ``each of the fiscal years'' and all that
follows through ``October 1, 2007''; and
(7) section 285 of that Act shall be applied and
administered--
(A) in subsection (a), by substituting ``June 30,
2022'' for ``December 31, 2007'' each place it appears;
and
(B) by applying and administering subsection (b) as
if it read as follows:
``(b) Other Assistance.--
``(1) Assistance for firms.--
``(A) In general.--Except as provided in
subparagraph (B), assistance may not be provided under
chapter 3 after June 30, 2022.
``(B) Exception.--Notwithstanding subparagraph (A),
any assistance approved under chapter 3 pursuant to a
petition filed under section 251 on or before June 30,
2022, may be provided--
``(i) to the extent funds are available
pursuant to such chapter for such purpose; and
``(ii) to the extent the recipient of the
assistance is otherwise eligible to receive
such assistance.
``(2) Farmers.--
``(A) In general.--Except as provided in
subparagraph (B), assistance may not be provided under
chapter 6 after June 30, 2022.
``(B) Exception.--Notwithstanding subparagraph (A),
any assistance approved under chapter 6 on or before
June 30, 2022, may be provided--
``(i) to the extent funds are available
pursuant to such chapter for such purpose; and
``(ii) to the extent the recipient of the
assistance is otherwise eligible to receive
such assistance.''.
(b) Exceptions.--The provisions of chapters 2, 3, 5, and 6 of title
II of the Trade Act of 1974, as in effect on the date of the enactment
of this Act, shall continue to apply on and after July 1, 2021, with
respect to--
(1) workers certified as eligible for trade adjustment
assistance benefits under chapter 2 of title II of that Act
pursuant to petitions filed under section 221 of that Act
before July 1, 2021;
(2) firms certified as eligible for technical assistance or
grants under chapter 3 of title II of that Act pursuant to
petitions filed under section 251 of that Act before July 1,
2021; and
(3) agricultural commodity producers certified as eligible
for technical or financial assistance under chapter 6 of title
II of that Act pursuant to petitions filed under section 292 of
that Act before July 1, 2021.
SEC. 407. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX CREDIT.
(a) Extension.--Subparagraph (B) of section 35(b)(1) of the
Internal Revenue Code of 1986 is amended by striking ``before January
1, 2014'' and inserting ``before January 1, 2020''.
(b) Coordination With Credit for Coverage Under a Qualified Health
Plan.--Subsection (g) of section 35 of the Internal Revenue Code of
1986 is amended--
(1) by redesignating paragraph (11) as paragraph (13), and
(2) by inserting after paragraph (10) the following new
paragraphs:
``(11) Election.--
``(A) In general.--This section shall not apply to
any taxpayer for any eligible coverage month unless
such taxpayer elects the application of this section
for such month.
``(B) Timing and applicability of election.--Except
as the Secretary may provide--
``(i) an election to have this section
apply for any eligible coverage month in a
taxable year shall be made not later than the
due date (including extensions) for the return
of tax for the taxable year, and
``(ii) any election for this section to
apply for an eligible coverage month shall
apply for all subsequent eligible coverage
months in the taxable year and, once made,
shall be irrevocable with respect to such
months.
``(12) Coordination with premium tax credit.--
``(A) In general.--An eligible coverage month to
which the election under paragraph (11) applies shall
not be treated as a coverage month (as defined in
section 36B(c)(2)) for purposes of section 36B with
respect to the taxpayer.
``(B) Coordination with advance payments of premium
tax credit.--In the case of a taxpayer who makes the
election under paragraph (11) with respect to any
eligible coverage month in a taxable year or on behalf
of whom any advance payment is made under section 7527
with respect to any month in such taxable year--
``(i) the tax imposed by this chapter for
the taxable year shall be increased by the
excess, if any, of--
``(I) the sum of any advance
payments made on behalf of the taxpayer
under section 1412 of the Patient
Protection and Affordable Care Act and
section 7527 for months during such
taxable year, over
``(II) the sum of the credits
allowed under this section (determined
without regard to paragraph (1)) and
section 36B (determined without regard
to subsection (f)(1) thereof) for such
taxable year, and
``(ii) section 36B(f)(2) shall not apply
with respect to such taxpayer for such taxable
year, except that if such taxpayer received any
advance payments under section 7527 for any
month in such taxable year and is later allowed
a credit under section 36B for such taxable
year, then section 36B(f)(2)(B) shall be
applied by substituting the amount determined
under clause (i) for the amount determined
under section 36B(f)(2)(A).''.
(c) Extension of Advance Payment Program.--
(1) In general.--Subsection (a) of section 7527 of the
Internal Revenue Code of 1986 is amended by striking ``August
1, 2003'' and inserting ``the date that is 1 year after the
date of the enactment of the Trade Adjustment Assistance
Reauthorization Act of 2015''.
(2) Conforming amendment.--Paragraph (1) of section 7527(e)
of such Code is amended by striking ``occurring'' and all that
follows and inserting ``occurring--
``(A) after the date that is 1 year after the date
of the enactment of the Trade Adjustment Assistance
Reauthorization Act of 2015, and
``(B) prior to the first month for which an advance
payment is made on behalf of such individual under
subsection (a).''.
(d) Individual Insurance Treated as Qualified Health Insurance
Without Regard to Enrollment Date.--
(1) In general.--Subparagraph (J) of section 35(e)(1) of
the Internal Revenue Code of 1986 is amended by striking
``insurance if the eligible individual'' and all that follows
through ``For purposes of'' and inserting ``insurance. For
purposes of''.
(2) Special rule.--Subparagraph (J) of section 35(e)(1) of
such Code, as amended by paragraph (1), is amended by striking
``insurance.'' and inserting ``insurance (other than coverage
enrolled in through an Exchange established under the Patient
Protection and Affordable Care Act).''.
(e) Conforming Amendment.--Subsection (m) of section 6501 of the
Internal Revenue Code of 1986 is amended by inserting ``, 35(g)(11)''
after ``30D(e)(4)''.
(f) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to coverage months
in taxable years beginning after December 31, 2013.
(2) Plans available on individual market for use of tax
credit.--The amendment made by subsection (d)(2) shall apply to
coverage months in taxable years beginning after December 31,
2015.
(3) Transition rule.--Notwithstanding section
35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as added
by this title), an election to apply section 35 of such Code to
an eligible coverage month (as defined in section 35(b) of such
Code) (and not to claim the credit under section 36B of such
Code with respect to such month) in a taxable year beginning
after December 31, 2013, and before the date of the enactment
of this Act--
(A) may be made at any time on or after such date
of enactment and before the expiration of the 3-year
period of limitation prescribed in section 6511(a) with
respect to such taxable year; and
(B) may be made on an amended return.
(g) Agency Outreach.--As soon as possible after the date of the
enactment of this Act, the Secretaries of the Treasury, Health and
Human Services, and Labor (or such Secretaries' delegates) and the
Director of the Pension Benefit Guaranty Corporation (or the Director's
delegate) shall carry out programs of public outreach, including on the
Internet, to inform potential eligible individuals (as defined in
section 35(c)(1) of the Internal Revenue Code of 1986) of the extension
of the credit under section 35 of the Internal Revenue Code of 1986 and
the availability of the election to claim such credit retroactively for
coverage months beginning after December 31, 2013.
TITLE V--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS
SEC. 501. SHORT TITLE.
This title may be cited as the ``American Trade Enforcement
Effectiveness Act''.
SEC. 502. CONSEQUENCES OF FAILURE TO COOPERATE WITH A REQUEST FOR
INFORMATION IN A PROCEEDING.
Section 776 of the Tariff Act of 1930 (19 U.S.C. 1677e) is
amended--
(1) in subsection (b)--
(A) by redesignating paragraphs (1) through (4) as
subparagraphs (A) through (D), respectively, and by
moving such subparagraphs, as so redesignated, 2 ems to
the right;
(B) by striking ``Adverse Inferences.--If'' and
inserting the following: ``Adverse Inferences.--
``(1) In general.--If'';
(C) by striking ``under this title, may use'' and
inserting the following: ``under this title--
``(A) may use''; and
(D) by striking ``facts otherwise available. Such
adverse inference may include'' and inserting the
following: ``facts otherwise available; and
``(B) is not required to determine, or make any
adjustments to, a countervailable subsidy rate or
weighted average dumping margin based on any
assumptions about information the interested party
would have provided if the interested party had
complied with the request for information.
``(2) Potential sources of information for adverse
inferences.--An adverse inference under paragraph (1)(A) may
include'';
(2) in subsection (c)--
(A) by striking ``Corroboration of Secondary
Information.--When the'' and inserting the following:
``Corroboration of Secondary Information.--
``(1) In general.--Except as provided in paragraph (2),
when the''; and
(B) by adding at the end the following:
``(2) Exception.--The administrative authority and the
Commission shall not be required to corroborate any dumping
margin or countervailing duty applied in a separate segment of
the same proceeding.''; and
(3) by adding at the end the following:
``(d) Subsidy Rates and Dumping Margins in Adverse Inference
Determinations.--
``(1) In general.--If the administering authority uses an
inference that is adverse to the interests of a party under
subsection (b)(1)(A) in selecting among the facts otherwise
available, the administering authority may--
``(A) in the case of a countervailing duty
proceeding--
``(i) use a countervailable subsidy rate
applied for the same or similar program in a
countervailing duty proceeding involving the
same country, or
``(ii) if there is no same or similar
program, use a countervailable subsidy rate for
a subsidy program from a proceeding that the
administering authority considers reasonable to
use, and
``(B) in the case of an antidumping duty
proceeding, use any dumping margin from any segment of
the proceeding under the applicable antidumping order.
``(2) Discretion to apply highest rate.--In carrying out
paragraph (1), the administering authority may apply any of the
countervailable subsidy rates or dumping margins specified
under that paragraph, including the highest such rate or
margin, based on the evaluation by the administering authority
of the situation that resulted in the administering authority
using an adverse inference in selecting among the facts
otherwise available.
``(3) No obligation to make certain estimates or address
certain claims.--If the administering authority uses an adverse
inference under subsection (b)(1)(A) in selecting among the
facts otherwise available, the administering authority is not
required, for purposes of subsection (c) or for any other
purpose--
``(A) to estimate what the countervailable subsidy
rate or dumping margin would have been if the
interested party found to have failed to cooperate
under subsection (b)(1) had cooperated, or
``(B) to demonstrate that the countervailable
subsidy rate or dumping margin used by the
administering authority reflects an alleged commercial
reality of the interested party.''.
SEC. 503. DEFINITION OF MATERIAL INJURY.
(a) Effect of Profitability of Domestic Industries.--Section 771(7)
of the Tariff Act of 1930 (19 U.S.C. 1677(7)) is amended by adding at
the end the following:
``(J) Effect of profitability.--The Commission may
not determine that there is no material injury or
threat of material injury to an industry in the United
States merely because that industry is profitable or
because the performance of that industry has recently
improved.''.
(b) Evaluation of Impact on Domestic Industry in Determination of
Material Injury.--Subclause (I) of section 771(7)(C)(iii) of the Tariff
Act of 1930 (19 U.S.C. 1677(7)(C)(iii)) is amended to read as follows:
``(I) actual and potential decline
in output, sales, market share, gross
profits, operating profits, net
profits, ability to service debt,
productivity, return on investments,
return on assets, and utilization of
capacity,''.
(c) Captive Production.--Section 771(7)(C)(iv) of the Tariff Act of
1930 (19 U.S.C. 1677(7)(C)(iv)) is amended--
(1) in subclause (I), by striking the comma and inserting
``, and'';
(2) in subclause (II), by striking ``, and'' and inserting
a comma; and
(3) by striking subclause (III).
SEC. 504. PARTICULAR MARKET SITUATION.
(a) Definition of Ordinary Course of Trade.--Section 771(15) of the
Tariff Act of 1930 (19 U.S.C. 1677(15)) is amended by adding at the end
the following:
``(C) Situations in which the administering
authority determines that the particular market
situation prevents a proper comparison with the export
price or constructed export price.''.
(b) Definition of Normal Value.--Section 773(a)(1)(B)(ii)(III) of
the Tariff Act of 1930 (19 U.S.C. 1677b(a)(1)(B)(ii)(III)) is amended
by striking ``in such other country.''.
(c) Definition of Constructed Value.--Section 773(e) of the Tariff
Act of 1930 (19 U.S.C. 1677b(e)) is amended--
(1) in paragraph (1), by striking ``business'' and
inserting ``trade''; and
(2) by striking the flush text at the end and inserting the
following:
``For purposes of paragraph (1), if a particular market situation
exists such that the cost of materials and fabrication or other
processing of any kind does not accurately reflect the cost of
production in the ordinary course of trade, the administering authority
may use another calculation methodology under this subtitle or any
other calculation methodology. For purposes of paragraph (1), the cost
of materials shall be determined without regard to any internal tax in
the exporting country imposed on such materials or their disposition
that is remitted or refunded upon exportation of the subject
merchandise produced from such materials.''.
SEC. 505. DISTORTION OF PRICES OR COSTS.
(a) Investigation of Below-cost Sales.--Section 773(b)(2) of the
Tariff Act of 1930 (19 U.S.C. 1677b(b)(2)) is amended by striking
subparagraph (A) and inserting the following:
``(A) Reasonable grounds to believe or suspect.--
``(i) Review.--In a review conducted under
section 751 involving a specific exporter,
there are reasonable grounds to believe or
suspect that sales of the foreign like product
have been made at prices that are less than the
cost of production of the product if the
administering authority disregarded some or all
of the exporter's sales pursuant to paragraph
(1) in the investigation or, if a review has
been completed, in the most recently completed
review.
``(ii) Requests for information.--In an
investigation initiated under section 732 or a
review conducted under section 751, the
administering authority shall request
information necessary to calculate the
constructed value and cost of production under
subsections (e) and (f) to determine whether
there are reasonable grounds to believe or
suspect that sales of the foreign like product
have been made at prices that represent less
than the cost of production of the product.''.
(b) Prices and Costs in Nonmarket Economies.--Section 773(c) of the
Tariff Act of 1930 (19 U.S.C. 1677b(c)) is amended by adding at the end
the following:
``(5) Discretion to disregard certain price or cost
values.--In valuing the factors of production under paragraph
(1) for the subject merchandise, the administering authority
may disregard price or cost values without further
investigation if the administering authority has determined
that broadly available export subsidies existed or particular
instances of subsidization occurred with respect to those price
or cost values or if those price or cost values were subject to
an antidumping order.''.
SEC. 506. REDUCTION IN BURDEN ON DEPARTMENT OF COMMERCE BY REDUCING THE
NUMBER OF VOLUNTARY RESPONDENTS.
Section 782(a) of the Tariff Act of 1930 (19 U.S.C. 1677m(a)) is
amended--
(1) in paragraph (1), by redesignating subparagraphs (A)
and (B) as clauses (i) and (ii), respectively, and by moving
such clauses, as so redesignated, 2 ems to the right;
(2) by redesignating paragraphs (1) and (2) as
subparagraphs (A) and (B), respectively, and by moving such
subparagraphs, as so redesignated, 2 ems to the right;
(3) by striking ``Investigations and Reviews.--In'' and
inserting the following: ``Investigations and Reviews.--
``(1) In general.--In'';
(4) in paragraph (1), as designated by paragraph (3), by
amending subparagraph (B), as redesignated by paragraph (2), to
read as follows:
``(B) the number of exporters or producers subject
to the investigation or review is not so large that any
additional individual examination of such exporters or
producers would be unduly burdensome to the
administering authority and inhibit the timely
completion of the investigation or review.''; and
(5) by adding at the end the following:
``(2) Determination of unduly burdensome.--In determining
if an individual examination under paragraph (1)(B) would be
unduly burdensome, the administering authority may consider the
following:
``(A) The complexity of the issues or information
presented in the proceeding, including questionnaires
and any responses thereto.
``(B) Any prior experience of the administering
authority in the same or similar proceeding.
``(C) The total number of investigations under
subtitle A or B and reviews under section 751 being
conducted by the administering authority as of the date
of the determination.
``(D) Such other factors relating to the timely
completion of each such investigation and review as the
administering authority considers appropriate.''.
SEC. 507. APPLICATION TO CANADA AND MEXICO.
Pursuant to article 1902 of the North American Free Trade Agreement
and section 408 of the North American Free Trade Agreement
Implementation Act (19 U.S.C. 3438), the amendments made by this title
shall apply with respect to goods from Canada and Mexico.
TITLE VI--TARIFF CLASSIFICATION OF CERTAIN ARTICLES
SEC. 601. TARIFF CLASSIFICATION OF RECREATIONAL PERFORMANCE OUTERWEAR.
(a) Amendments to Additional U.S. Notes.--The Additional U.S. Notes
to chapter 62 of the Harmonized Tariff Schedule of the United States
are amended--
(1) in Additional U.S. Note 2--
(A) by striking ``For the purposes of subheadings''
and all that follows through ``6211.20.15'' and
inserting ``For purposes of this chapter'';
(B) by striking ``garments classifiable in those
subheadings'' and inserting ``a garment''; and
(C) by striking ``D 3600-81'' and inserting ``D
3779-81''; and
(2) by adding at the end the following new notes:
``(c) For purposes of this chapter, the term `recreational
performance outerwear' means trousers (including, but not limited to,
paddling pants, ski or snowboard pants, and ski or snowboard pants
intended for sale as parts of ski-suits), coveralls and bib overalls,
and jackets (including, but not limited to, full zip jackets, paddling
jackets, ski jackets, and ski jackets intended for sale as parts of
ski-suits), windbreakers, and similar articles (including padded,
sleeveless jackets) composed of fabrics of cotton, wool, hemp, bamboo,
silk, or manmade fiber, or a combination of such fibers, that are
either water resistant or treated with plastics, or both, with
critically sealed seams, and with five or more of the following
features:
``(1) Insulation for cold weather protection.
``(2) Pockets, at least one of which has a zippered, hook
and loop, or other type of closure.
``(3) Elastic, drawcord, or other means of tightening
around the waist or leg hems, including hidden leg sleeves with
a means of tightening at the ankle for trousers and tightening
around the waist or bottom hem for jackets.
``(4) Venting, not including grommet(s).
``(5) Articulated elbows or knees.
``(6) Reinforcement in one of the following areas: the
elbows, shoulders, seat, knees, ankles, or cuffs.
``(7) Weatherproof closure at the waist or front.
``(8) Multi-adjustable hood or adjustable collar.
``(9) Adjustable powder skirt, inner protective skirt, or
adjustable inner protective cuff at sleeve hem.
``(10) Construction at the arm gusset that utilizes fabric,
design, or patterning to allow radial arm movement.
``(11) Odor control technology.
The term `recreational performance outerwear' does not include
occupational outerwear.
``(d) For purposes of this Note, the following terms have the
following meanings:
``(1) The term `treated with plastics' refers to textile
fabrics impregnated, coated, covered, or laminated with
plastics, as described in Note 2 to chapter 59.
``(2) The term `sealed seams' means seams that have been
covered by means of taping, gluing, bonding, cementing, fusing,
welding, or a similar process so that water cannot pass through
the seams when tested in accordance with the current version of
AATCC Test Method 35.
``(3) The term `critically sealed seams' means--
``(A) for jackets, windbreakers, and similar
articles (including padded, sleeveless jackets), sealed
seams that are sealed at the front and back yokes, or
at the shoulders, arm holes, or both, where applicable;
and
``(B) for trousers, overalls and bib overalls and
similar articles, sealed seams that are sealed at the
front (up to the zipper or other means of closure) and
back rise.
``(4) The term `insulation for cold weather protection'
means insulation with either synthetic fill, down, a laminated
thermal backing, or other lining for thermal protection from
cold weather.
``(5) The term `venting' refers to closeable or permanent
constructed openings in a garment (excluding front, primary
zipper closures and grommet(s)) to allow increased expulsion of
built-up heat during outdoor activities. In a jacket, such
openings are often positioned on the underarm seam of a garment
but may also be placed along other seams in the front or back
of a garment. In trousers, such openings are often positioned
on the inner or outer leg seams of a garment but may also be
placed along other seams in the front or back of a garment.
``(6) The term `articulated elbows or knees' refers to the
construction of a sleeve (or pant leg) to allow improved
mobility at the elbow (or knee) through the use of extra seams,
darts, gussets, or other means.
``(7) The term `reinforcement' refers to the use of a
double layer of fabric or section(s) of fabric that is
abrasion-resistant or otherwise more durable than the face
fabric of the garment.
``(8) The term `weatherproof closure' means a closure
(including, but not limited to, laminated or coated zippers,
storm flaps, or other weatherproof construction) that has been
reinforced or engineered in a manner to reduce the penetration
or absorption of moisture or air through an opening in the
garment.
``(9) The term `multi-adjustable hood or adjustable collar'
means, in the case of a hood, a hood into which is incorporated
two or more draw cords, adjustment tabs, or elastics, or, in
the case of a collar, a collar into which is incorporated at
least one draw cord, adjustment tab, elastic, or similar
component, to allow volume adjustments around a helmet, or the
crown of the head, neck, or face.
``(10) The terms `adjustable powder skirt' and `inner
protective skirt' refer to a partial lower inner lining with
means of tightening around the waist for additional protection
from the elements.
``(11) The term `arm gusset' means construction at the arm
of a gusset that utilizes an extra fabric piece in the
underarm, usually diamond- or triangular-shaped, designed, or
patterned to allow radial arm movement.
``(12) The term `radial arm movement' refers to
unrestricted, 180-degree range of motion for the arm while
wearing performance outerwear.
``(13) The term `odor control technology' means the
incorporation into a fabric or garment of materials, including,
but not limited to, activated carbon, silver, copper, or any
combination thereof, capable of adsorbing, absorbing, or
reacting with human odors, or effective in reducing the growth
of odor-causing bacteria.
``(14) The term `occupational outerwear' means outerwear
garments, including uniforms, designed or marketed for use in
the workplace or at a worksite to provide durable protection
from cold or inclement weather and/or workplace hazards, such
as fire, electrical, abrasion, or chemical hazards, or impacts,
cuts, punctures, or similar hazards.
``(e) Notwithstanding subdivision (b)(i) of this Note, for purposes
of this chapter, Notes 1 and 2(a)(1) to chapter 59 and Note 1(c) to
chapter 60 shall be disregarded in classifying goods as `recreational
performance outerwear'.
``(f) For purposes of this chapter, the importer of record shall
maintain internal import records that specify upon entry whether
garments claimed as recreational performance outerwear have an outer
surface that is water resistant, treated with plastics, or a
combination thereof, and shall further enumerate the specific features
that make the garments eligible to be classified as recreational
performance outerwear.''.
(b) Tariff Classifications.--Chapter 62 of the Harmonized Tariff
Schedule of the United States is amended as follows:
(1) By striking subheading 6201.11.00 and inserting the
following, with the article description for subheading 6201.11
having the same degree of indentation as the article
description for subheading 6201.11.00 (as in effect on the day
before the date of the enactment of this Act):
`` 6201.11 Of wool or fine .................. .................. .......................
animal hair:
6201.11.05 Recreational 41 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
performance 16.3% CO, IL, JO, KR,
outerwear...... MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
6201.11.10 Other........... 41 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5% ''
16.3% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
(2) By striking subheadings 6201.12.10 and 6201.12.20 and
inserting the following, with the article description for
subheading 6201.12.05 having the same degree of indentation as
the article description for subheading 6201.12.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.12.05 Recreational 9.4% Free (BH, CA, CL, 60%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
............... Other: ................... ................... ...................
6201.12.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
6201.12.20 Other............ 9.4% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(3) By striking subheadings 6201.13.10 through 6201.13.40
and inserting the following, with the article description for
subheading 6201.13.05 having the same degree of indentation as
the article description for subheading 6201.13.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.13.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6201.13.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
............... Other: .................. .................. .......................
6201.13.30 Containing 36 49.7 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by weight MA, MX, OM, P,
of wool or PA, PE, SG)
fine animal 8% (AU)
hair..........
6201.13.40 Other.......... 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(4) By striking subheadings 6201.19.10 and 6201.19.90 and
inserting the following, with the article description for
subheading 6201.19.05 having the same degree of indentation as
the article description for subheading 6201.19.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.19.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
............... Other: ................... ................... ...................
6201.19.10 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste...........
6201.19.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(5) By striking subheadings 6201.91.10 and 6201.91.20 and
inserting the following, with the article description for
subheading 6201.91.05 having the same degree of indentation as
the article description for subheading 6201.91.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.91.05 Recreational 49.7 cents/kg + Free (BH, CA, CL, 58.5%
performance 19.7% CO, IL, JO, KR,
outerwear........ MA, MX, P, PA,
PE, SG)
8% (AU)
19.8 cents/kg +
7.8% (OM)
............... Other: .................. .................. .......................
6201.91.10 Padded, 8.5% Free (BH, CA, CL, 58.5%
sleeveless CO, IL, JO, KR,
jackets........ MA, MX, P, PA,
PE, SG)
7.6% (AU)
3.4% (OM)
6201.91.20 Other........... 49.7 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5% ''
19.7% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
19.8 cents/kg +
7.8% (OM)
(6) By striking subheadings 6201.92.10 through 6201.92.20
and inserting the following, with the article description for
subheading 6201.92.05 having the same degree of indentation as
the article description for subheading 6201.92.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.92.05 Recreational 9.4% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
............... Other: ................... ................... ...................
6201.92.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
............... Other: ................... ................... ...................
6201.92.15 Water resistant. 6.2% Free (BH, CA, CL, 37.5%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
5.5% (AU)
6201.92.20 Other........... 9.4% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(7) By striking subheadings 6201.93.10 through 6201.93.35
and inserting the following, with the article description for
subheading 6201.93.05 having the same degree of indentation as
the article description for subheading 6201.93.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.93.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6201.93.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
............... Other: .................. .................. .......................
6201.93.20 Padded, 14.9% Free (BH, CA, CL, 76%
sleeveless CO, IL, JO, KR,
jackets....... MA, MX, OM, P,
PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6201.93.25 Containing 36 49.5 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
percent or 19.6% CO, IL, JO, KR,
more by MA, MX, OM, P,
weight of PA, PE, SG)
wool or fine 8% (AU)
animal hair..
............... Other: .................. .................. .......................
6201.93.30 Water 7.1% Free (BH, CA, CL, 65%
resistant... CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)
6201.93.35 Other........ 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(8) By striking subheadings 6201.99.10 and 6201.99.90 and
inserting the following, with the article description for
subheading 6201.99.05 having the same degree of indentation as
the article description for subheading 6201.99.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.99.05 Recreational 4.2% Free (BH, CA, CL, 35%
performance CO, E*, IL, JO,
outerwear......... KR, MA, MX, OM, P,
PA, PE, SG)
3.7% (AU)
............... Other: ................... ................... ...................
6201.99.10 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste...........
6201.99.90 Other............ 4.2% Free (BH, CA, CL, 35% ''
CO, E*, IL, JO, .
KR, MA, MX, OM, P,
PA, PE, SG)
3.7% (AU)
(9) By striking subheading 6202.11.00 and inserting the
following, with the article description for subheading 6202.11
having the same degree of indentation as the article
description for subheading 6202.11.00 (as in effect on the day
before the date of the enactment of this Act):
`` 6202.11 Of wool or fine .................. .................. .......................
animal hair:
6202.11.05 Recreational 41 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5%
performance 16.3% CO, IL, JO, KR,
outerwear...... MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
6202.11.10 Other........... 41 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5% ''
16.3% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
(10) By striking subheadings 6202.12.10 and 6202.12.20 and
inserting the following, with the article description for
subheading 6202.12.05 having the same degree of indentation as
the article description for subheading 6202.12.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.12.05 Recreational 8.9% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
............... Other: ................... ................... ...................
6202.12.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
6202.12.20 Other............ 8.9% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(11) By striking subheadings 6202.13.10 through 6202.13.40
and inserting the following, with the article description for
subheading 6202.13.05 having the same degree of indentation as
the article description for subheading 6202.13.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.13.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6202.13.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
............... Other: .................. .................. .......................
6202.13.30 Containing 36 43.5 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by weight MA, MX, OM, P,
of wool or PA, PE, SG)
fine animal 8% (AU)
hair..........
6202.13.40 Other.......... 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(12) By striking subheadings 6202.19.10 and 6202.19.90 and
inserting the following, with the article description for
subheading 6202.19.05 having the same degree of indentation as
the article description for subheading 6202.19.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.19.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
............... Other: ................... ................... ...................
6202.19.10 Containing 70 Free ................... 35%
percent or more
by weight or
silk or silk
waste...........
6202.19.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(13) By striking subheadings 6202.91.10 and 6202.91.20 and
inserting the following, with the article description for
subheading 6202.91.05 having the same degree of indentation as
the article description for subheading 6202.91.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.91.05 Recreational 36 cents/kg + Free (BH, CA, CL, 58.5%
performance 16.3% CO, IL, JO, KR,
outerwear........ MA, MX, P, PA,
PE, SG)
8% (AU)
14.4 cents/kg +
6.5% (OM)
............... Other: .................. .................. .......................
6202.91.10 Padded, 14% Free (BH, CA, CL, 58.5%
sleeveless CO, IL, JO, KR,
jackets........ MA, MX, P, PA,
PE, SG)
8% (AU)
5.6% (OM)
6202.91.20 Other........... 36 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5% ''
16.3% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
14.4 cents/kg +
6.5% (OM)
(14) By striking subheadings 6202.92.10 through 6202.92.20
and inserting the following, with the article description for
subheading 6202.92.05 having the same degree of indentation as
the article description for subheading 6202.92.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.92.05 Recreational 8.9% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
............... Other: ................... ................... ...................
6202.92.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
............... Other: ................... ................... ...................
6202.92.15 Water resistant. 6.2% Free (BH, CA, CL, 37.5%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
5.5% (AU)
6202.92.20 Other........... 8.9% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(15) By striking subheadings 6202.93.10 through 6202.93.50
and inserting the following, with the article description for
subheading 6202.93.05 having the same degree of indentation as
the article description for subheading 6202.93.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.93.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6202.93.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
............... Other: .................. .................. .......................
6202.93.20 Padded, 14.9% Free (BH, CA, CL, 76%
sleeveless CO, IL, JO, KR,
jackets....... MA, MX, OM, P,
PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6202.93.40 Containing 36 43.4 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by MA, MX, OM, P,
weight of PA, PE, SG)
wool or fine 8% (AU)
animal hair..
............... Other: .................. .................. .......................
6202.93.45 Water 7.1% Free (BH, CA, CL, 65%
resistant... CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)
6202.93.50 Other........ 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(16) By striking subheadings 6202.99.10 and 6202.99.90 and
inserting the following, with the article description for
subheading 6202.99.05 having the same degree of indentation as
the article description for subheading 6202.99.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.99.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
............... Other: ................... ................... ...................
6202.99.10 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste...........
6202.99.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(17) By striking subheadings 6203.41 and 6203.41.05, and
the superior text to subheading 6203.41.05, and inserting the
following, with the article description for subheading 6203.41
having the same degree of indentation as the article
description for subheading 6203.41 (as in effect on the day
before the date of the enactment of this Act):
`` 6203.41 Of wool or fine .................. .................. .......................
animal hair:
6203.41.05 Recreational 41.9 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
performance 16.3% CO,IL, JO,KR,
outerwear...... MA,MX, P, PA, PE,
SG)
8% (AU)
16.7 cents/kg +
6.5% (OM)
............... Trousers, .................. .................. .......................
breeches and
shorts:
6203.41.10 Trousers and 7.6% Free (BH, CA, CL, 52.9 cents/kg + 58.5% ''
breeches, CO, IL, JO, KR, .
containing MA, MX, P, PA,
elastomeric PE, SG)
fiber, water 6.8% (AU)
resistant, 3% (OM)
without belt
loops,
weighing more
than 9 kg per
dozen.........
(18) By striking subheadings 6203.42.10 through 6203.42.40
and inserting the following, with the article description for
subheading 6203.42.05 having the same degree of indentation as
the article description for subheading 6203.42.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6203.42.05 Recreational 16.6% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
............... Other: ................... ................... ...................
6203.42.10 Containing 15 Free ................... 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
............... Other: ................... ................... ...................
6203.42.20 Bib and brace 10.3% Free (BH, CA, CL, 90%
overalls....... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
6203.42.40 Other........... 16.6% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
(19) By striking subheadings 6203.43.10 through 6203.43.40
and inserting the following, with the article description for
subheading 6203.43.05 having the same degree of indentation as
the article description for subheading 6203.43.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6203.43.05 Recreational 27.9% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear........ MX, OM, P, PA,
PE, SG)
8% (AU)
11.1% (KR)
............... Other: .................. .................. .......................
6203.43.10 Containing 15 Free .................. 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
............... Other: .................. .................. .......................
............... Bib and brace .................. .................. .......................
overalls:
6203.43.15 Water 7.1% Free (BH, CA, CL, 65%
resistant.... CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)
6203.43.20 Other......... 14.9% Free (BH, CA, CL, 76%
CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6203.43.25 Certified hand- 12.2% Free (BH, CA, CL, 76%
loomed and CO, IL, JO, KR,
folklore MA, MX, OM, P,
products..... PA, PE, SG)
8% (AU)
............... Other: .................. .................. .......................
6203.43.30 Containing 36 49.6 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by MA, MX, OM, P,
weight of PA, PE, SG)
wool or fine 8% (AU)
animal hair.
............... Other: .................. .................. .......................
6203.43.35 Water 7.1% Free (BH, CA, CL, 65%
resistant CO, IL, JO, MA,
trousers or MX, OM, P, PA,
breeches... PE, SG)
6.3% (AU)
2.8% (KR)
6203.43.40 Other....... 27.9% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA,
PE, SG)
8% (AU)
11.1% (KR)
(20) By striking subheadings 6203.49 through 6203.49.80 and
inserting the following, with the article description for
subheading 6203.49 having the same degree of indentation as the
article description for subheading 6203.49 (as in effect on the
day before the date of the enactment of this Act):
`` 6203.49 Of other textile ................... ................... ...................
materials:
6203.49.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear....... JO, MA, MX, OM, P,
PA, PE, SG)
1.1% (KR)
............... Other: ................... ................... ...................
............... Of artificial ................... ................... ...................
fibers:
6203.49.10 Bib and brace 8.5% Free (BH, CA, CL, 76%
overalls...... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
7.6% (AU)
............... Trousers, ................... ................... ...................
breeches and
shorts:
6203.49.15 Certified hand- 12.2% Free (BH, CA, CL, 76%
loomed and CO, IL, JO, KR,
folklore MA, MX, OM, P, PA,
products..... PE, SG)
8% (AU)
6203.49.20 Other......... 27.9% Free (BH, CA, CL, 90%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
6203.49.40 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste..........
6203.49.80 Other........... 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, MA, MX, OM, P,
PA, PE, SG)
1.1% (KR)
(21) By striking subheadings 6204.61.10 and 6204.61.90 and
inserting the following, with the article description for
subheading 6204.61.05 having the same degree of indentation as
the article description for subheading 6204.61.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6204.61.05 Recreational 13.6% Free (BH, CA, CL, 58.5%
performance CO, IL, JO, KR,
outerwear......... MA, MX, P, PA, PE,
SG)
5.4% (OM)
8% (AU)
............... Other: ................... ................... ...................
6204.61.10 Trousers and 7.6% Free (BH, CA, CL, 58.5%
breeches, CO, IL, JO, KR,
containing MA, MX, P, PA, PE,
elastomeric SG)
fiber, water 3% (OM)
resistant, 6.8% (AU)
without belt
loops, weighing
more than 6 kg
per dozen.......
6204.61.90 Other............ 13.6% Free (BH, CA, CL, 58.5% ''
CO, IL, JO, KR, .
MA, MX, P, PA, PE,
SG)
5.4% (OM)
8% (AU)
(22) By striking subheadings 6204.62.10 through 6204.62.40
and inserting the following, with the article description for
subheading 6204.62.05 having the same degree of indentation as
the article description for subheading 6204.62.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6204.62.05 Recreational 16.6% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
............... Other: ................... ................... ...................
6204.62.10 Containing 15 Free ................... 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
............... Other: ................... ................... ...................
6204.62.20 Bib and brace 8.9% Free (BH, CA, CL, 90%
overalls....... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
............... Other: ................... ................... ...................
6204.62.30 Certified hand- 7.1% Free (BH, CA, CL, 37.5%
loomed and CO, E, IL, JO, KR,
folklore MA, MX, OM, P, PA,
products...... PE, SG)
6.3% (AU)
6204.62.40 Other.......... 16.6% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
(23) By striking subheadings 6204.63.10 through 6204.63.35
and inserting the following, with the article description for
subheading 6204.63.05 having the same degree of indentation as
the article description for subheading 6204.63.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6204.63.05 Recreational 28.6% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
8% (AU)
11.4% (KR)
............... Other: ................... ................... ...................
6204.63.10 Containing 15 Free ................... 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
............... Other: ................... ................... ...................
............... Bib and brace ................... ................... ...................
overalls:
6204.63.12 Water resistant 7.1% Free (BH, CA, CL, 65%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
6.3% (AU)
6204.63.15 Other.......... 14.9% Free (BH, CA, CL, 76%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
6204.63.20 Certified hand- 11.3% Free (BH, CA, CL, 76%
loomed and CO, E, IL, JO, KR,
folklore MA, MX, OM, P, PA,
products....... PE, SG)
8% (AU)
............... Other: ................... ................... ...................
6204.63.25 Containing 36 13.6% Free (BH, CA, CL, 58.5%
percent or CO, IL, JO, KR,
more by weight MA, MX, OM, P, PA,
of wool or PE, SG)
fine animal 8% (AU)
hair..........
............... Other: ................... ................... ...................
6204.63.30 Water 7.1% Free (BH, CA, CL, 65%
resistant CO, IL, JO, KR,
trousers or MA, MX, OM, P, PA,
breeches..... PE, SG)
6.3% (AU)
6204.63.35 Other......... 28.6% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
8% (AU)
11.4% (KR)
(24) By striking subheadings 6204.69 through 6204.69.90 and
inserting the following, with the article description for
subheading 6204.69 having the same degree of indentation as the
article description for subheading 6204.69 (as in effect on the
day before the date of the enactment of this Act):
`` 6204.69 Of other textile ................... ................... ...................
materials:
6204.69.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear....... JO, KR, MA, MX,
OM, P, PA, PE, SG)
............... Other: ................... ................... ...................
............... Of artificial ................... ................... ...................
fibers:
6204.69.10 Bib and brace 13.6% Free (BH, CA, CL, 76%
overalls...... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
............... Trousers, ................... ................... ...................
breeches and
shorts:
6204.69.20 Containing 36 13.6% Free (BH, CA, CL, 58.5%
percent or CO, IL, JO, KR,
more by MA, MX, OM, P, PA,
weight of PE, SG)
wool or fine 8% (AU)
animal hair..
6204.69.25 Other......... 28.6% Free (BH, CA, CL, 90%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
............... Of silk or silk ................... ................... ...................
waste:
6204.69.40 Containing 70 1.1% Free (AU, BH, CA, 65%
percent or CL, CO, E, IL, J,
more by weight JO, KR, MA, MX,
of silk or OM, P, PA, PE, SG)
silk waste....
6204.69.60 Other.......... 7.1% Free (BH, CA, CL, 65%
CO, E*, IL, JO,
KR, MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)
6204.69.90 Other........... 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(25) By striking subheadings 6210.40.30 and 6210.40.50 and
inserting the following, with the article description for
subheading 6210.40.05 having the same degree of indentation as
the article description for subheading 6210.40.30 (as in effect
on the day before the date of the enactment of this Act):
`` 6210.40.05 Recreational 7.1% Free (AU, BH, CA, 65%
performance CL, IL, JO, KR,
outerwear MA, MX, OM, P, PE,
SG)
............... Other: ................... ................... ...................
6210.40.30 Having an outer 3.8% Free (AU, BH, CA, 65%
surface CL, IL, JO, KR,
impregnated, MA, MX, OM, P, PE,
coated, covered SG)
or laminated
with rubber or
plastics
material which
completely
obscures the
underlying
fabric..........
6210.40.50 Other............ 7.1% Free (AU, BH, CA, 65% ''
CL, IL, JO, KR, .
MA, MX, OM, P, PE,
SG)
(26) By striking subheadings 6210.50.30 and 6210.50.50 and
inserting the following, with the article description for
subheading 6210.50.05 having the same degree of indentation as
the article description for subheading 6210.50.30 (as in effect
on the day before the date of the enactment of this Act):
`` 6210.50.05 Recreational 7.1% Free (AU, BH, CA, 65%
performance CL, CO, IL, JO,
outerwear KR, MA, MX, OM, P,
PE, SG)
............... Other: ................... ................... ...................
6210.50.30 Having an outer 3.8% Free (AU, BH, CA, 65%
surface impreg- CL, CO, IL, JO,
nated, coated, KR, MA, MX, OM, P,
covered or PE, SG)
laminated with
rubber or
plastics
material which
completely
obscures the
underlying
fabric..........
6210.50.50 Other............ 7.1% Free (AU, BH, CA, 65% ''
CL, CO, IL, JO, .
KR, MA, MX, OM, P,
PE, SG)
(27) By striking subheading 6211.32.00 and inserting the
following, with the article description for subheading 6211.32
having the same degree of indentation as the article
description for subheading 6211.32.00 (as in effect on the day
before the date of the enactment of this Act):
`` 6211.32 Of cotton: ................... ................... ...................
6211.32.05 Recreational 8.1% Free (AU, BH, CA, 90%
performance CL, CO, IL, JO,
outerwear....... KR, MA, MX, OM, P,
PA, PE, SG)
6211.32.10 Other............ 8.1% Free (AU, BH, CA, 90% ''
CL, CO, IL, JO, .
KR, MA, MX, OM, P,
PA, PE, SG)
(28) By striking subheading 6211.33.00 and inserting the
following, with the article description for subheading 6211.33
having the same degree of indentation as the article
description for subheading 6211.33.00 (as in effect on the day
before the date of the enactment of this Act):
`` 6211.33 Of man-made fibers: ................... ................... ...................
6211.33.05 Recreational 16% Free (AU, BH, CA, 76%
performance CL, CO, IL, JO,
outerwear....... KR, MA, MX, P, PA,
PE, SG)
6.4% (OM)
6211.33.10 Other............ 16% Free (AU, BH, CA, 76% ''
CL, CO, IL, JO, .
KR, MA, MX, P, PA,
PE, SG)
6.4% (OM)
(29) By striking subheadings 6211.39.05 through 6211.39.90
and inserting the following, with the article description for
subheading 6211.39.05 having the same degree of indentation as
the article description for subheading 6211.39.05 (as in effect
on the day before the date of the enactment of this Act):
`` 6211.39.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
............... Other:............. ................... ................... ...................
6211.39.10 Of wool or fine 12% Free (AU, BH, CA, 58.5%
animal hair..... CL, CO, IL, JO,
KR, MA, MX, P, PA,
PE, SG)
4.8% (OM)
6211.39.20 Containing 70 0.5% Free (AU, BH, CA, 35%
percent or more CL, CO, E, IL, JO,
by weight of KR, MA, MX, OM, P,
silk or silk PA, PE, SG)
waste...........
6211.39.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(30) By striking subheading 6211.42.00 and inserting the
following, with the article description for subheading 6211.42
having the same degree of indentation as the article
description for subheading 6211.42.00 (as in effect on the day
before the date of the enactment of this Act):
`` 6211.42 Of cotton: ................... ................... ...................
6211.42.05 Recreational 8.1% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear....... MA, MX, OM, P, PA,
PE, SG)
7.2% (AU)
6211.42.10 Other............ 8.1% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
7.2% (AU)
(31) By striking subheading 6211.43.00 and inserting the
following, with the article description for subheading 6211.43
having the same degree of indentation as the article
description for subheading 6211.43.00 (as in effect on the day
before the date of the enactment of this Act):
`` 6211.43 Of man-made fibers: ................... ................... ...................
6211.43.05 Recreational 16% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear....... MA, MX, P, PA, PE,
SG)
8% (AU)
6.4% (OM)
6211.43.10 Other............ 16% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, P, PA, PE,
SG)
8% (AU)
6.4% (OM)
(32) By striking subheadings 6211.49.10 through 6211.49.90
and inserting the following, with the article description for
subheading 6211.49.05 having the same degree of indentation as
the article description for subheading 6211.49.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6211.49.05 Recreational 7.3% Free (BH, CA, CL, 35%
performance CO, E, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
6.5% (AU)
2.9% (KR)
............... Other: ................... ................... ...................
6211.49.10 Containing 70 1.2% Free (AU, BH, CA, 35%
percent or more CL, CO, E, IL, JO,
by weight of KR, MA, MX, OM, P,
silk or silk PA, PE, SG)
waste...........
6211.49.41 Of wool or fine 12% Free (BH, CA, CL, 58.5%
animal hair..... CO, IL, JO, KR,
MA, MX, P, PA, PE,
SG)
4.8% (OM)
8% (AU)
6211.49.90 Other............ 7.3% Free (BH, CA, CL, 35% ''
CO, E, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
6.5% (AU)
2.9% (KR)
(c) Effective Date.--This section and the amendments made by this
section shall--
(1) take effect on the 180th day after the date of the
enactment of this Act; and
(2) apply to articles entered, or withdrawn from warehouse
for consumption, on or after such 180th day.
SEC. 602. DUTY TREATMENT OF PROTECTIVE ACTIVE FOOTWEAR.
(a) Definition of Protective Active Footwear.--The Additional U.S.
Notes to chapter 64 of the Harmonized Tariff Schedule of the United
States are amended by adding at the end the following:
``(f) For the purposes of subheadings 6402.91.42 and 6402.99.32,
the term `protective active footwear' means footwear (other than
footwear described in Subheading Note 1) that is designed for outdoor
activities, such as hiking shoes, trekking shoes, running shoes, and
trail running shoes, the foregoing valued over $24/pair and which
provides protection against water that is imparted by the use of a
coated or laminated textile fabric.''.
(b) Duty Treatment for Protective Active Footwear.--Chapter 64 of
the Harmonized Tariff Schedule of the United States is amended as
follows:
(1) By inserting after subheading 6402.91.40 the following
new subheading, with the article description for subheading
6402.91.42 having the same degree of indentation as the article
description for subheading 6402.91.40:
`` 6402.91.42 Protective active 20% Free (AU, BH, CA, 35% ''
footwear (except CL, D, E, IL, JO, .
footwear with KR, MA, MX, OM, P,
waterproof molded PA, PE, R, SG)....
bottoms, including
bottoms comprising
an outer sole and
all or part of the
upper and except
footwear with
insulation that
provides
protection against
cold weather),
whose height from
the bottom of the
outer sole to the
top of the upper
does not exceed
15.34 cm..........
(2) By inserting immediately preceding subheading
6402.99.33 the following new subheading, with the article
description for subheading 6402.99.32 having the same degree of
indentation as the article description for subheading
6402.99.33:
`` 6402.99.32 Protective active 20% Free (AU, BH, CA, 35% ''
footwear.......... CL, D, IL, JO, MA, .
MX, P)
1% (PA)
6% (OM)
6% (PE)
12% (CO)
20% (KR)
(c) Staged Rate Reductions.--The staged reductions in special rates
of duty proclaimed for subheading 6402.99.90 of the Harmonized Tariff
Schedule of the United States before the date of the enactment of this
Act shall be applied to subheading 6402.99.32 of such Schedule, as
added by subsection (b)(2), beginning in calendar year 2016.
(d) Effective Date.--This section and the amendments made by this
section shall--
(1) take effect on the 15th day after the date of the
enactment of this Act; and
(2) apply to articles entered, or withdrawn from warehouse
for consumption, on or after such 15th day.
TITLE VII--MISCELLANEOUS PROVISIONS
SEC. 701. REPORT ON CONTRIBUTION OF TRADE PREFERENCE PROGRAMS TO
REDUCING POVERTY AND ELIMINATING HUNGER.
Not later than 1 year after the date of the enactment of this Act,
the President shall submit to Congress a report assessing the
contribution of the trade preference programs of the United States,
including the Generalized System of Preferences under title V of the
Trade Act of 1974 (19 U.S.C. 2461 et seq.), the African Growth and
Opportunity Act (19 U.S.C. 3701 et seq.), and the Caribbean Basin
Economic Recovery Act (19 U.S.C. 2701 et seq.), to the reduction of
poverty and the elimination of hunger.
TITLE VIII--OFFSETS
SEC. 801. CUSTOMS USER FEES EXTENSION.
(a) In General.--Section 13031(j)(3)(A) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(A)) is amended
by striking ``September 30, 2024'' and inserting ``July 7, 2025''.
(b) Rate for Merchandise Processing Fees.--Section 503 of the
United States-Korea Free Trade Agreement Implementation Act (Public Law
112-41; 125 Stat. 460) is amended by striking ``June 30, 2021'' and
inserting ``June 30, 2025''.
SEC. 802. ADDITIONAL CUSTOMS USER FEES EXTENSION.
(a) In General.--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 (B)(i), by striking ``September 30,
2024'' and inserting ``September 30, 2025''; and
(2) by adding at the end the following:
``(D) Fees may be charged under paragraphs (9) and (10) of
subsection (a) during the period beginning on July 29, 2025, and ending
on September 30, 2025.''.
(b) Rate for Merchandise Processing Fees.--Section 503 of the
United States-Korea Free Trade Agreement Implementation Act (Public Law
112-41; 125 Stat. 460) is amended by adding at the end the following:
``(c) Further Additional Period.--For the period beginning on July
15, 2025, and ending on September 30, 2025, section 13031(a)(9) of the
Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.
58c(a)(9)) shall be applied and administered--
``(1) in subparagraph (A), by substituting `0.3464' for
`0.21'; and
``(2) in subparagraph (B)(i), by substituting `0.3464' for
`0.21'.''.
SEC. 803. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
Notwithstanding section 6655 of the Internal Revenue Code of 1986,
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)--
(1) the amount of any required installment of corporate
estimated tax which is otherwise due in July, August, or
September of 2020 shall be increased by 8 percent of such
amount (determined without regard to any increase in such
amount not contained in such Code); 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. 804. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDUCATION TAX
BENEFITS.
(a) American Opportunity Credit, Hope Scholarship Credit, and
Lifetime Learning Credit.--
(1) In general.--Section 25A(g) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
paragraph:
``(8) Payee statement requirement.--Except as otherwise
provided by the Secretary, no credit shall be allowed under
this section unless the taxpayer receives a statement furnished
under section 6050S(d) which contains all of the information
required by paragraph (2) thereof.''.
(2) Statement received by dependent.--Section 25A(g)(3) of
such Code is amended by striking ``and'' at the end of
subparagraph (A), by striking the period at the end of
subparagraph (B) and inserting ``, and'', and by adding at the
end the following:
``(C) a statement described in paragraph (8) and
received by such individual shall be treated as
received by the taxpayer.''.
(b) Deduction for Qualified Tuition and Related Expenses.--Section
222(d) of such Code is amended by redesignating paragraph (6) as
paragraph (7), and by inserting after paragraph (5) the following new
paragraph:
``(6) Payee statement requirement.--
``(A) In general.--Except as otherwise provided by
the Secretary, no deduction shall be allowed under
subsection (a) unless the taxpayer receives a statement
furnished under section 6050S(d) which contains all of
the information required by paragraph (2) thereof.
``(B) Statement received by dependent.--The receipt
of the statement referred to in subparagraph (A) by an
individual described in subsection (c)(3) shall be
treated for purposes of subparagraph (A) as received by
the taxpayer.''.
(c) Information Required To Be Provided on Payee Statement.--
Section 6050S(d)(2) of such Code is amended to read as follows:
``(2) the information required by subsection (b)(2).''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
SEC. 805. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO COLLECT
TINS OF INDIVIDUALS WITH RESPECT TO HIGHER EDUCATION
TUITION AND RELATED EXPENSES.
(a) In General.--Section 6724 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
``(f) Special Rule for Returns of Educational Institutions Related
to Higher Education Tuition and Related Expenses.--No penalty shall be
imposed under section 6721 or 6722 solely by reason of failing to
provide the TIN of an individual on a return or statement required by
section 6050S(a)(1) if the eligible educational institution required to
make such return contemporaneously makes a true and accurate
certification under penalty of perjury (and in such form and manner as
may be prescribed by the Secretary) that it has complied with standards
promulgated by the Secretary for obtaining such individual's TIN.''.
(b) Effective Date.--The amendments made by this section shall
apply to returns required to be made, and statements required to be
furnished, after December 31, 2015.
SEC. 806. PENALTY FOR FAILURE TO FILE CORRECT INFORMATION RETURNS AND
PROVIDE PAYEE STATEMENTS.
(a) In General.--Section 6721(a)(1) of the Internal Revenue Code of
1986 is amended--
(1) by striking ``$100'' and inserting ``$250''; and
(2) by striking ``$1,500,000'' and inserting
``$3,000,000''.
(b) Reduction Where Correction in Specified Period.--
(1) Correction within 30 days.--Section 6721(b)(1) of such
Code is amended--
(A) by striking ``$30'' and inserting ``$50'';
(B) by striking ``$100'' and inserting ``$250'';
and
(C) by striking ``$250,000'' and inserting
``$500,000''.
(2) Failures corrected on or before august 1.--Section
6721(b)(2) of such Code is amended--
(A) by striking ``$60'' and inserting ``$100'';
(B) by striking ``$100'' (prior to amendment by
subparagraph (A)) and inserting ``$250''; and
(C) by striking ``$500,000'' and inserting
``$1,500,000''.
(c) Lower Limitation for Persons With Gross Receipts of Not More
Than $5,000,000.--Section 6721(d)(1) of such Code is amended--
(1) in subparagraph (A)--
(A) by striking ``$500,000'' and inserting
``$1,000,000''; and
(B) by striking ``$1,500,000'' and inserting
``$3,000,000'';
(2) in subparagraph (B)--
(A) by striking ``$75,000'' and inserting
``$175,000''; and
(B) by striking ``$250,000'' and inserting
``$500,000''; and
(3) in subparagraph (C)--
(A) by striking ``$200,000'' and inserting
``$500,000''; and
(B) by striking ``$500,000'' (prior to amendment by
subparagraph (A)) and inserting ``$1,500,000''.
(d) Penalty in Case of Intentional Disregard.--Section 6721(e) of
such Code is amended--
(1) by striking ``$250'' in paragraph (2) and inserting
``$500''; and
(2) by striking ``$1,500,000'' in paragraph (3)(A) and
inserting ``$3,000,000''.
(e) Failure To Furnish Correct Payee Statements.--
(1) In general.--Section 6722(a)(1) of such Code is
amended--
(A) by striking ``$100'' and inserting ``$250'';
and
(B) by striking ``$1,500,000'' and inserting
``$3,000,000''.
(2) Reduction where correction in specified period.--
(A) Correction within 30 days.--Section 6722(b)(1)
of such Code is amended--
(i) by striking ``$30'' and inserting
``$50'';
(ii) by striking ``$100'' and inserting
``$250''; and
(iii) by striking ``$250,000'' and
inserting ``$500,000''.
(B) Failures corrected on or before august 1.--
Section 6722(b)(2) of such Code is amended--
(i) by striking ``$60'' and inserting
``$100'';
(ii) by striking ``$100'' (prior to
amendment by clause (i)) and inserting
``$250''; and
(iii) by striking ``$500,000'' and
inserting ``$1,500,000''.
(3) Lower limitation for persons with gross receipts of not
more than $5,000,000.--Section 6722(d)(1) of such Code is
amended--
(A) in subparagraph (A)--
(i) by striking ``$500,000'' and inserting
``$1,000,000''; and
(ii) by striking ``$1,500,000'' and
inserting ``$3,000,000'';
(B) in subparagraph (B)--
(i) by striking ``$75,000'' and inserting
``$175,000''; and
(ii) by striking ``$250,000'' and inserting
``$500,000''; and
(C) in subparagraph (C)--
(i) by striking ``$200,000'' and inserting
``$500,000''; and
(ii) by striking ``$500,000'' (prior to
amendment by subparagraph (A)) and inserting
``$1,500,000''.
(4) Penalty in case of intentional disregard.--Section
6722(e) of such Code is amended--
(A) by striking ``$250'' in paragraph (2) and
inserting ``$500''; and
(B) by striking ``$1,500,000'' in paragraph (3)(A)
and inserting ``$3,000,000''.
(f) Effective Date.--The amendments made by this section shall
apply with respect to returns and statements required to be filed after
December 31, 2015.
SEC. 807. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO
EXCLUDE FOREIGN EARNED INCOME FROM TAX.
(a) In General.--Section 24(d) of the Internal Revenue Code of 1986
is amended by adding at the end the following new paragraph:
``(5) Exception for taxpayers excluding foreign earned
income.--Paragraph (1) shall not apply to any taxpayer for any
taxable year if such taxpayer elects to exclude any amount from
gross income under section 911 for such taxable year.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2014.
SEC. 808. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES FOR
INDIVIDUALS WITH ACUTE KIDNEY INJURY.
(a) Coverage.--Section 1861(s)(2)(F) of the Social Security Act (42
U.S.C. 1395x(s)(2)(F)) is amended by inserting before the semicolon the
following: ``, including such renal dialysis services furnished on or
after January 1, 2017, by a renal dialysis facility or provider of
services paid under section 1881(b)(14) to an individual with acute
kidney injury (as defined in section 1834(r)(2))''.
(b) Payment.--Section 1834 of the Social Security Act (42 U.S.C.
1395m) is amended by adding at the end the following new subsection:
``(r) Payment for Renal Dialysis Services for Individuals With
Acute Kidney Injury.--
``(1) Payment rate.--In the case of renal dialysis services
(as defined in subparagraph (B) of section 1881(b)(14))
furnished under this part by a renal dialysis facility or
provider of services paid under such section during a year
(beginning with 2017) to an individual with acute kidney injury
(as defined in paragraph (2)), the amount of payment under this
part for such services shall be the base rate for renal
dialysis services determined for such year under such section,
as adjusted by any applicable geographic adjustment factor
applied under subparagraph (D)(iv)(II) of such section and may
be adjusted by the Secretary (on a budget neutral basis for
payments under this paragraph) by any other adjustment factor
under subparagraph (D) of such section.
``(2) Individual with acute kidney injury defined.--In this
subsection, the term `individual with acute kidney injury'
means an individual who has acute loss of renal function and
does not receive renal dialysis services for which payment is
made under section 1881(b)(14).''.
Attest:
Secretary.
114th CONGRESS
1st Session
H.R. 1295
_______________________________________________________________________
SENATE AMENDMENT TO HOUSE AMENDMENT TO SENATE AMENDMENT