[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1295 Enrolled Bill (ENR)]

        H.R.1295

                     One Hundred Fourteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Tuesday,
           the sixth day of January, two thousand and fifteen


                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
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 1 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 1 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,    52.9 cents/kg +
                               performance    16.3%            CL, CO, IL,      58.5%
                               outerwear...                    JO, KR, 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,    52.9 cents/kg +           ''.
                                              16.3%            CL, CO, IL,      58.5%
                                                               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,     60%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   8% (AU)
 
              ..............  Other:            ................  ................  ...............
 
              6201.12.10        Containing 15   4.4%              Free (BH, CA,     60%
                                 percent or                        CL, CO, IL, JO,
                                 more by                           KR, MA, MX, OM,
                                 weight of                         P, PA, PE, SG)
                                 down and                          3.9% (AU)
                                 waterfowl
                                 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,     90%                  ''.
                                                                   CL, 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,    90%
                             performance                       CL, CO, IL,
                             outerwear.....                    JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               8% (AU)
 
             .............  Other:           ...............  ...............  ....................
 
             6201.13.10       Containing 15  4.4%             Free (BH, CA,    60%
                               percent or                      CL, CO, IL,
                               more by                         JO, KR, MA,
                               weight of                       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:         ...............  ...............  ....................
 
             6201.13.30        Containing    49.7 cents/kg +  Free (BH, CA,    52.9 cents/kg +
                                36 percent    19.7%            CL, CO, IL,      58.5%
                                or more by                     JO, KR, MA,
                                weight of                      MX, OM, P, PA,
                                wool or                        PE, SG)
                                fine animal                    8% (AU)
                                hair.......
 
             6201.13.40        Other.......  27.7%            Free (BH, CA,    90%                       ''.
                                                               CL, 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,     35%
                               performance                         CA, CL, CO, E*,
                               outerwear......                     IL, 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,     35%                  ''.
                                                                   CA, 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,    58.5%
                             performance      19.7%            CL, CO, IL,
                             outerwear.....                    JO, KR, 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,    58.5%
                               sleeveless                      CL, CO, IL,
                               jackets.....                    JO, KR, MA,
                                                               MX, P, PA, PE,
                                                               SG)
                                                               7.6% (AU)
                                                              3.4% (OM)
 
             6201.91.20       Other........  49.7 cents/kg +  Free (BH, CA,    52.9 cents/kg +           ''.
                                              19.7%            CL, CO, IL,      58.5%
                                                               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,     90%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   8% (AU)
 
              ..............  Other:            ................  ................  ...............
 
              6201.92.10        Containing 15   4.4%              Free (BH, CA,     60%
                                 percent or                        CL, CO, IL, JO,
                                 more by                           KR, MA, MX, OM,
                                 weight of                         P, PA, PE, SG)
                                 down and                          3.9% (AU)
                                 waterfowl
                                 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          6.2%              Free (BH, CA,     37.5%
                                  resistant...                     CL, CO, IL, JO,
                                                                   KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   5.5% (AU)
 
              6201.92.20         Other........  9.4%              Free (BH, CA,     90%                  ''.
                                                                   CL, 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,    90%
                             performance                       CL, CO, IL,
                             outerwear.....                    JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               8% (AU)
 
             .............  Other:           ...............  ...............  ....................
 
             6201.93.10       Containing 15  4.4%             Free (BH, CA,    60%
                               percent or                      CL, CO, IL,
                               more by                         JO, KR, MA,
                               weight of                       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:         ...............  ...............  ....................
 
             6201.93.20        Padded,       14.9%            Free (BH, CA,    76%
                                sleeveless                     CL, CO, IL,
                                jackets....                    JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               8% (AU)
 
             .............     Other:        ...............  ...............  ....................
 
             6201.93.25         Containing   49.5 cents/kg +  Free (BH, CA,    52.9 cents/kg +
                                 36 percent   19.6%            CL, CO, IL,      58.5%
                                 or more by                    JO, KR, MA,
                                 weight of                     MX, OM, P, PA,
                                 wool or                       PE, SG)
                                 fine                          8% (AU)
                                 animal
                                 hair......
 
             .............      Other:       ...............  ...............  ....................
 
             6201.93.30          Water       7.1%             Free (BH, CA,    65%
                                  resistant                    CL, CO, IL,
                                                               JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               6.3% (AU)
 
             6201.93.35          Other.....  27.7%            Free (BH, CA,    90%                       ''.
                                                               CL, 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,     35%
                               performance                         CL, CO, E*, IL,
                               outerwear......                     JO, 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,     35%                  ''.
                                                                   CL, 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,    46.3 cents/kg +
                               performance    16.3%            CL, CO, IL,      58.5%
                               outerwear...                    JO, KR, 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,    46.3 cents/kg +           ''.
                                              16.3%            CL, CO, IL,      58.5%
                                                               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,     90%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                  8% (AU)
 
              ..............  Other:            ................  ................  ...............
 
              6202.12.10        Containing 15   4.4%              Free (BH, CA,     60%
                                 percent or                        CL, CO, IL, JO,
                                 more by                           KR, MA, MX, OM,
                                 weight of                         P, PA, PE, SG)
                                 down and                         3.9% (AU)
                                 waterfowl
                                 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,     90%                  ''.
                                                                   CL, 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,    90%
                             performance                       CL, CO, IL,
                             outerwear.....                    JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               8% (AU)
 
             .............  Other:           ...............  ...............  ....................
 
             6202.13.10       Containing 15  4.4%             Free (BH, CA,    60%
                               percent or                      CL, CO, IL,
                               more by                         JO, KR, MA,
                               weight of                       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:         ...............  ...............  ....................
 
             6202.13.30        Containing    43.5 cents/kg +  Free (BH, CA,    46.3 cents/kg +
                                36 percent    19.7%            CL, CO, IL,      58.5%
                                or more by                     JO, KR, MA,
                                weight of                      MX, OM, P, PA,
                                wool or                        PE, SG)
                                fine animal                    8% (AU)
                                hair.......
 
             6202.13.40        Other.......  27.7%            Free (BH, CA,    90%                       ''.
                                                               CL, 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,     35%
                               performance                         CA, CL, CO, E*,
                               outerwear......                     IL, 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,     35%                  ''.
                                                                   CA, 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,    58.5%
                             performance      16.3%            CL, CO, IL,
                             outerwear.....                    JO, KR, MA,
                                                               MX, P, PA, PE,
                                                               SG)
                                                               8% (AU)
                                                              14.4 cents/kg +
                                                               6.5% (OM)
 
             .............  Other:           ...............  ...............  ....................
 
             6202.91.10       Padded,        14%              Free (BH, CA,    58.5%
                               sleeveless                      CL, CO, IL,
                               jackets.....                    JO, KR, MA,
                                                               MX, P, PA, PE,
                                                               SG)
                                                               8% (AU)
                                                              5.6% (OM)
 
             6202.91.20       Other........  36 cents/kg +    Free (BH, CA,    46.3 cents/kg +           ''.
                                              16.3%            CL, CO, IL,      58.5%
                                                               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,     90%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                  8% (AU)
 
              ..............  Other:            ................  ................  ...............
 
              6202.92.10        Containing 15   4.4%              Free (BH, CA,     60%
                                 percent or                        CL, CO, IL, JO,
                                 more by                           KR, MA, MX, OM,
                                 weight of                         P, PA, PE, SG)
                                 down and                         3.9% (AU)
                                 waterfowl
                                 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          6.2%              Free (BH, CA,     37.5%
                                  resistant...                     CL, CO, IL, JO,
                                                                   KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                  5.5% (AU)
 
              6202.92.20         Other........  8.9%              Free (BH, CA,     90%                  ''.
                                                                   CL, 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,    90%
                             performance                       CL, CO, IL,
                             outerwear.....                    JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               8% (AU)
 
             .............  Other:           ...............  ...............  ....................
 
             6202.93.10       Containing 15  4.4%             Free (BH, CA,    60%
                               percent or                      CL, CO, IL,
                               more by                         JO, KR, MA,
                               weight of                       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:         ...............  ...............  ....................
 
             6202.93.20        Padded,       14.9%            Free (BH, CA,    76%
                                sleeveless                     CL, CO, IL,
                                jackets....                    JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               8% (AU)
 
             .............     Other:        ...............  ...............  ....................
 
             6202.93.40         Containing   43.4 cents/kg +  Free (BH, CA,    46.3 cents/kg +
                                 36 percent   19.7%            CL, CO, IL,      58.5%
                                 or more by                    JO, KR, MA,
                                 weight of                     MX, OM, P, PA,
                                 wool or                       PE, SG)
                                 fine                          8% (AU)
                                 animal
                                 hair......
 
             .............      Other:       ...............  ...............  ....................
 
             6202.93.45          Water       7.1%             Free (BH, CA,    65%
                                  resistant                    CL, CO, IL,
                                                               JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               6.3% (AU)
 
             6202.93.50          Other.....  27.7%            Free (BH, CA,    90%                       ''.
                                                               CL, 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,     35%
                               performance                         CA, CL, CO, E*,
                               outerwear......                     IL, 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,     35%                  ''.
                                                                   CA, 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,    52.9 cents/kg +
                               performance    16.3%            CL, CO,IL,       58.5%
                               outerwear...                    JO,KR, 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,    52.9 cents/kg +           ''.
                                breeches,                      CL, CO, IL,      58.5%
                                containing                     JO, KR, MA,
                                elastomeric                    MX, P, PA, PE,
                                fiber,                         SG)
                                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,     90%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     MA, 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,     90%
                                  overalls....                     CL, CO, IL, JO,
                                                                   KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   8% (AU)
 
              6203.42.40         Other........  16.6%             Free (BH, CA,     90%                  ''.
                                                                   CL, 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,    90%
                             performance                       CL, CO, IL,
                             outerwear.....                    JO, MA, 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,    65%
                                 resistant.                    CL, CO, IL,
                                                               JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               6.3% (AU).....
 
             6203.43.20         Other......  14.9%            Free (BH, CA,    76%
                                                               CL, CO, IL,
                                                               JO, KR, MA,
                                                               MX, OM, P, PA,
                                                               PE, SG)
                                                               8% (AU).......
 
             .............     Other:        ...............                   ....................
 
             6203.43.25         Certified    12.2%            Free (BH, CA,    76%
                                 hand-                         CL, CO, IL,
                                 loomed and                    JO, KR, MA,
                                 folklore                      MX, OM, P, PA,
                                 products..                    PE, SG)
                                                               8% (AU).......
 
             .............      Other:       ...............                   ....................
 
             6203.43.30          Containing  49.6 cents/kg +  Free (BH, CA,    52.9 cents/kg +
                                  36          19.7%            CL, CO, IL,      58.5%
                                  percent                      JO, KR, MA,
                                  or more                      MX, OM, P, PA,
                                  by weight                    PE, SG)
                                  of wool                      8% (AU).......
                                  or fine
                                  animal
                                  hair.....
 
             .............       Other:      ...............                   ....................
 
             6203.43.35           Water      7.1%             Free (BH, CA,    65%
                                   resistan                    CL, CO, IL,
                                   t                           JO, MA, MX,
                                   trousers                    OM, P, PA, PE,
                                   or                          SG)
                                   breeches                    6.3% (AU).....
                                                              2.8% (KR)......
 
             6203.43.40           Other....  27.9%            Free (BH, CA,    90%                       ''.
                                                               CL, 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,     35%
                                 performance                       CA, CL, CO, E*,
                                 outerwear....                     IL, JO, MA, MX,
                                                                   OM, P, PA, PE,
                                                                   SG)
                                                                  1.1% (KR)
 
              ..............    Other:          ................  ................  ...............
 
              ..............     Of artificial  ................  ................  ...............
                                  fibers:
 
              6203.49.10          Bib and       8.5%              Free (BH, CA,     76%
                                   brace                           CL, CO, IL, JO,
                                   overalls...                     KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   7.6% (AU)
 
              ..............      Trousers,     ................  ................  ...............
                                   breeches
                                   and shorts:
 
              6203.49.15           Certified    12.2%             Free (BH, CA,     76%
                                    hand-                          CL, CO, IL, JO,
                                    loomed and                     KR, MA, MX, OM,
                                    folklore                       P, PA, PE, SG)
                                    products..                     8% (AU)
 
              6203.49.20           Other......  27.9%             Free (BH, CA,     90%
                                                                   CL, 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,     35%                  ''.
                                                                   CA, 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,     58.5%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     KR, MA, MX, P,
                                                                   PA, PE, SG)
                                                                   5.4% (OM)
                                                                  8% (AU)
 
              ..............  Other:            ................  ................  ...............
 
              6204.61.10        Trousers and    7.6%              Free (BH, CA,     58.5%
                                 breeches,                         CL, CO, IL, JO,
                                 containing                        KR, MA, MX, P,
                                 elastomeric                       PA, PE, 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,     58.5%                ''.
                                                                   CL, 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,     90%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     MA, 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,     90%
                                  overalls....                     CL, CO, IL, JO,
                                                                   KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   8% (AU)
 
              ..............     Other:         ................  ................  ...............
 
              6204.62.30          Certified     7.1%              Free (BH, CA,     37.5%
                                   hand-loomed                     CL, CO, E, IL,
                                   and                             JO, KR, MA, MX,
                                   folklore                        OM, P, PA, PE,
                                   products...                     SG)
                                                                   6.3% (AU)
 
              6204.62.40          Other.......  16.6%             Free (BH, CA,     90%                  ''.
                                                                   CL, 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,     90%
                               performance                         CL, CO, IL, JO,
                               outerwear......                     MA, 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         7.1%              Free (BH, CA,     65%
                                   resistant..                     CL, CO, IL, JO,
                                                                   KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   6.3% (AU)
 
              6204.63.15          Other.......  14.9%             Free (BH, CA,     76%
                                                                   CL, CO, IL, JO,
                                                                   KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   8% (AU)
 
              6204.63.20         Certified      11.3%             Free (BH, CA,     76%
                                  hand-loomed                      CL, CO, E, IL,
                                  and folklore                     JO, KR, MA, MX,
                                  products....                     OM, P, PA, PE,
                                                                   SG)
                                                                   8% (AU)
 
              ..............     Other:         ................  ................  ...............
 
              6204.63.25          Containing    13.6%             Free (BH, CA,     58.5%
                                   36 percent                      CL, CO, IL, JO,
                                   or more by                      KR, MA, MX, OM,
                                   weight of                       P, PA, PE, SG)
                                   wool or                         8% (AU)
                                   fine animal
                                   hair.......
 
              ..............      Other:        ................  ................  ...............
 
              6204.63.30           Water        7.1%              Free (BH, CA,     65%
                                    resistant                      CL, CO, IL, JO,
                                    trousers                       KR, MA, MX, OM,
                                    or                             P, PA, PE, SG)
                                    breeches..                     6.3% (AU)
 
              6204.63.35           Other......  28.6%             Free (BH, CA,     90%                  ''.
                                                                   CL, 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,     35%
                                 performance                       CA, CL, CO, E*,
                                 outerwear....                     IL, JO, KR, MA,
                                                                   MX, OM, P, PA,
                                                                   PE, SG)
 
              ..............    Other:          ................  ................  ...............
 
              ..............     Of artificial  ................  ................  ...............
                                  fibers:
 
              6204.69.10          Bib and       13.6%             Free (BH, CA,     76%
                                   brace                           CL, CO, IL, JO,
                                   overalls...                     KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   8% (AU)
 
              ..............      Trousers,     ................  ................  ...............
                                   breeches
                                   and shorts:
 
              6204.69.20           Containing   13.6%             Free (BH, CA,     58.5%
                                    36 percent                     CL, CO, IL, JO,
                                    or more by                     KR, MA, MX, OM,
                                    weight of                      P, PA, PE, SG)
                                    wool or                        8% (AU)
                                    fine
                                    animal
                                    hair......
 
              6204.69.25           Other......  28.6%             Free (BH, CA,     90%
                                                                   CL, CO, IL, JO,
                                                                   KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   8% (AU)
 
              ..............     Of silk or     ................  ................  ...............
                                  silk waste:
 
              6204.69.40          Containing    1.1%              Free (AU, BH,     65%
                                   70 percent                      CA, CL, CO, E,
                                   or more by                      IL, J, JO, KR,
                                   weight of                       MA, MX, OM, P,
                                   silk or                         PA, PE, SG)
                                   silk waste.
 
              6204.69.60          Other.......  7.1%              Free (BH, CA,     65%
                                                                   CL, CO, E*, IL,
                                                                   JO, KR, MA, MX,
                                                                   OM, P, PA, PE,
                                                                   SG)
                                                                   6.3% (AU)
 
              6204.69.90         Other........  2.8%              Free (AU, BH,     35%                  ''.
                                                                   CA, 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,     65%
                               performance                         CA, CL, IL, JO,
                               outerwear                           KR, MA, MX, OM,
                                                                   P, PE, SG)
 
              ..............  Other:            ................  ................  ...............
 
              6210.40.30        Having an       3.8%              Free (AU, BH,     65%
                                 outer surface                     CA, CL, IL, JO,
                                 impregnated,                      KR, MA, MX, OM,
                                 coated,                           P, PE, SG)
                                 covered or
                                 laminated
                                 with rubber
                                 or plastics
                                 material
                                 which
                                 completely
                                 obscures the
                                 underlying
                                 fabric.......
 
              6210.40.50        Other.........  7.1%              Free (AU, BH,     65%                  ''.
                                                                   CA, 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,     65%
                               performance                         CA, CL, CO, IL,
                               outerwear                           JO, KR, MA, MX,
                                                                   OM, P, PE, SG)
 
              ..............  Other:            ................  ................  ...............
 
              6210.50.30        Having an       3.8%              Free (AU, BH,     65%
                                 outer surface                     CA, CL, CO, IL,
                                 impreg-                           JO, KR, MA, MX,
                                 nated,                            OM, P, PE, SG)
                                 coated,
                                 covered or
                                 laminated
                                 with rubber
                                 or plastics
                                 material
                                 which
                                 completely
                                 obscures the
                                 underlying
                                 fabric.......
 
              6210.50.50        Other.........  7.1%              Free (AU, BH,     65%                  ''.
                                                                   CA, 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,     90%
                                 performance                       CA, CL, CO, IL,
                                 outerwear....                     JO, KR, MA, MX,
                                                                   OM, P, PA, PE,
                                                                   SG)
 
              6211.32.10        Other.........  8.1%              Free (AU, BH,     90%                  ''.
                                                                   CA, 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,     76%
                                 performance                       CA, CL, CO, IL,
                                 outerwear....                     JO, KR, MA, MX,
                                                                   P, PA, PE, SG)
                                                                   6.4% (OM)
 
              6211.33.10        Other.........  16%               Free (AU, BH,     76%                  ''.
                                                                   CA, 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,     35%
                               performance                         CA, CL, CO, E*,
                               outerwear......                     IL, JO, KR, MA,
                                                                   MX, OM, P, PA,
                                                                   PE, SG)
 
              ..............  Other:..........  ................  ................  ...............
 
              6211.39.10        Of wool or      12%               Free (AU, BH,     58.5%
                                 fine animal                       CA, CL, CO, IL,
                                 hair.........                     JO, KR, MA, MX,
                                                                   P, PA, PE, SG)
                                                                   4.8% (OM)
 
              6211.39.20        Containing 70   0.5%              Free (AU, BH,     35%
                                 percent or                        CA, CL, CO, E,
                                 more by                           IL, JO, KR, MA,
                                 weight of                         MX, OM, P, PA,
                                 silk or silk                      PE, SG)
                                 waste........
 
              6211.39.90        Other.........  2.8%              Free (AU, BH,     35%                  ''.
                                                                   CA, 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,     90%
                                 performance                       CL, CO, IL, JO,
                                 outerwear....                     KR, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   7.2% (AU)
 
              6211.42.10        Other.........  8.1%              Free (BH, CA,     90%                  ''.
                                                                   CL, 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,     90%
                                 performance                       CL, CO, IL, JO,
                                 outerwear....                     KR, MA, MX, P,
                                                                   PA, PE, SG)
                                                                   8% (AU)
                                                                  6.4% (OM)
 
              6211.43.10        Other.........  16%               Free (BH, CA,     90%                  ''.
                                                                   CL, 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,     35%
                               performance                         CL, CO, E, IL,
                               outerwear......                     JO, MA, MX, OM,
                                                                   P, PA, PE, SG)
                                                                   6.5% (AU)
                                                                  2.9% (KR)
 
              ..............  Other:            ................  ................  ...............
 
              6211.49.10        Containing 70   1.2%              Free (AU, BH,     35%
                                 percent or                        CA, CL, CO, E,
                                 more by                           IL, JO, KR, MA,
                                 weight of                         MX, OM, P, PA,
                                 silk or silk                      PE, SG)
                                 waste........
 
              6211.49.41        Of wool or      12%               Free (BH, CA,     58.5%
                                 fine animal                       CL, CO, IL, JO,
                                 hair.........                     KR, MA, MX, P,
                                                                   PA, PE, SG)
                                                                  4.8% (OM)
                                                                  8% (AU)
 
              6211.49.90        Other.........  7.3%              Free (BH, CA,     35%                  ''.
                                                                   CL, 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       20%               Free (AU, BH,     35%                  ''.
                               active footwear                     CA, CL, D, E,
                               (except                             IL, JO, KR, MA,
                               footwear with                       MX, OM, P, PA,
                               waterproof                          PE, R, SG).....
                               molded 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       20%               Free (AU, BH,     35%                  ''.
                               active footwear                     CA, 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).''.

                               Speaker of the House of Representatives.

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