[Congressional Record Volume 161, Number 76 (Monday, May 18, 2015)]
[Senate]
[Page S2997]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1340. Mrs. FEINSTEIN submitted an amendment intended to be 
proposed to amendment SA 1221 proposed by Mr. Hatch to the bill H.R. 
1314, to amend the Internal Revenue Code of 1986 to provide for a right 
to an administrative appeal relating to adverse determinations of tax-
exempt status of certain organizations; which was ordered to lie on the 
table; as follows:

       At the end, add the following:

                 TITLE III--TRADE PREFERENCES FOR NEPAL

     SEC. 301. SHORT TITLE.

       This title may be cited as the ``Nepal Trade Preferences 
     Act''.

     SEC. 302. ELIGIBILITY REQUIREMENTS.

       (a) In General.--The President may authorize the provision 
     of preferential treatment under this title to articles that 
     are imported directly from Nepal into the customs territory 
     of the United States pursuant to section 303 if the President 
     determines--
       (1) that Nepal meets the requirements set forth in 
     paragraphs (1), (2), and (3) of section 104(a) of the African 
     Growth and Opportunity Act (19 U.S.C. 3703(a)); and
       (2) after taking into account the factors set forth in 
     paragraphs (1) through (7) of subsection (c) of section 502 
     of the Trade Act of 1974 (19 U.S.C. 2462), that Nepal meets 
     the eligibility requirements of such section 502.
       (b) Withdrawal, Suspension, or Limitation of Preferential 
     Treatment; Mandatory Graduation.--The provisions of 
     subsections (d) and (e) of section 502 of the Trade Act of 
     1974 (19 U.S.C. 2462) shall apply with respect to Nepal to 
     the same extent and in the same manner as such provisions 
     apply with respect to beneficiary developing countries under 
     title V of that Act (19 U.S.C. 2461 et seq.).

     SEC. 303. ELIGIBLE ARTICLES.

       (a) Certain Manufactured and Other Articles.--
       (1) In general.--An article described in paragraph (2) may 
     enter the customs territory of the United States free of 
     duty.
       (2) Articles described.--
       (A) In general.--An article is described in this paragraph 
     if--
       (i) the article is the growth, product, or manufacture of 
     Nepal;
       (ii) the article is imported directly from Nepal into the 
     customs territory of the United States;
       (iii) the article is described in subparagraphs (B) through 
     (G) of subsection (b)(1) of section 503 of the Trade Act of 
     1974 (19 U.S.C. 2463);
       (iv) the President determines, after receiving the advice 
     of the United States International Trade Commission in 
     accordance with subsection (e) of that section, that the 
     article is not import-sensitive in the context of imports 
     from Nepal; and
       (v) subject to subparagraph (C), the sum of the cost or 
     value of the materials produced in, and the direct costs of 
     processing operations performed in, Nepal or the customs 
     territory of the United States is not less than 35 percent of 
     the appraised value of the article at the time it is entered.
       (B) Exclusions.--An article shall not be treated as the 
     growth, product, or manufacture of Nepal for purposes of 
     subparagraph (A)(i) by virtue of having merely undergone--
       (i) simple combining or packaging operations; or
       (ii) mere dilution with water or mere dilution with another 
     substance that does not materially alter the characteristics 
     of the article.
       (C) Limitation on united states cost.--For purposes of 
     subparagraph (A)(v), the cost or value of materials produced 
     in, and the direct costs of processing operations performed 
     in, the customs territory of the United States and attributed 
     to the 35-percent requirement under that subparagraph may not 
     exceed 15 percent of the appraised value of the article at 
     the time it is entered.
       (b) Textile and Apparel Articles.--
       (1) In general.--A textile or apparel article described in 
     paragraph (2) or (3) may enter the customs territory of the 
     United States free of duty.
       (2) Textile and apparel articles wholly assembled in 
     nepal.--
       (A) In general.--A textile or apparel article is described 
     in this paragraph if the textile or apparel article is--
       (i) wholly assembled in Nepal, without regard to the 
     country of origin of the yarn or fabric used to make the 
     articles; and
       (ii) imported directly from Nepal into the customs 
     territory of the United States.
       (B) Aggregate limit.--The aggregate quantity of textile and 
     apparel articles described in subparagraph (A) imported into 
     the customs territory of the United States from Nepal during 
     a calendar year under this subsection may not exceed one half 
     of one percent of the aggregate square meter equivalents of 
     all textile and apparel articles imported into the customs 
     territory of the United States in the most recent 12-month 
     period for which data are available.
       (3) Handloomed, handmade, folklore articles and ethnic 
     printed fabrics.--
       (A) In general.--A textile or apparel article is described 
     in this paragraph if the textile or apparel article is--
       (i) imported directly from Nepal into the customs territory 
     of the United States;
       (ii) on a list of textile and apparel articles determined 
     by the President, after consultation with the Government of 
     Nepal, to be handloomed, handmade, folklore articles or 
     ethnic printed fabrics of Nepal; and
       (iii) certified as a handloomed, handmade, folklore article 
     or an ethnic printed fabric of Nepal by the competent 
     authority of Nepal.
       (B) Ethnic printed fabric.--For purposes of subparagraph 
     (A), an ethnic printed fabric of Nepal is fabric--
       (i) containing a selvedge on both edges and having a width 
     of less than 50 inches;
       (ii) classifiable under subheading 5208.52.30 or 5208.52.40 
     of the Harmonized Tariff Schedule of the United States;
       (iii) of a type that contains designs, symbols, and other 
     characteristics of Nepal--

       (I) normally produced for and sold in indigenous markets in 
     Nepal; and
       (II) normally sold in Nepal by the piece as opposed to 
     being tailored into garments before being sold in indigenous 
     markets in Nepal;

       (iv) printed, including waxed, in Nepal; and
       (v) formed in the United States from yarns formed in the 
     United States or formed in Nepal from yarns originating in 
     either the United States or Nepal.
       (4) Quantitative limitation.--Preferential treatment under 
     this subsection shall be extended in the 1-year period 
     beginning January 1, 2016, and in each of the succeeding 10 
     1-year periods, to imports of textile and apparel articles 
     from Nepal under this subsection in an amount not to exceed 
     one half of one percent of the aggregate square meter 
     equivalents of all textile and apparel articles imported into 
     the customs territory of the United States in the most recent 
     12-month period for which data are available.
       (5) Verification with respect to transshipment for certain 
     apparel articles.--
       (A) In general.--Not later than April 1, July 1, October 1, 
     and January 1 of each year, the Commissioner responsible for 
     U.S. Customs and Border Protection shall verify that textile 
     and apparel articles imported from Nepal to which 
     preferential treatment is extended under this subsection are 
     not being unlawfully transshipped into the United States.
       (B) Report to president.--If the Commissioner determines 
     pursuant to subparagraph (A) that textile and apparel 
     articles imported from Nepal to which preferential treatment 
     is extended under this subsection are being unlawfully 
     transshipped into the United States, the Commissioner shall 
     report that determination to the President.
       (C) Authority to reduce quantitative limitation.--If, in 
     any 1-year period with respect to which the President extends 
     preferential treatment to textile and apparel articles under 
     this subsection, the Commissioner reports to the President 
     pursuant to subparagraph (B) regarding unlawful 
     transshipments, the President--
       (i) may modify the quantitative limitation under paragraph 
     (4) as the President considers appropriate to account for 
     such transshipments; and
       (ii) if the President modifies that limitation under clause 
     (i), shall publish notice of the modification in the Federal 
     Register.
       (6) Surge mechanism.--The provisions of subparagraph (B) of 
     section 112(b)(3) of the African Growth and Opportunity Act 
     (19 U.S.C. 3721(b)(3)) shall apply to textile and apparel 
     articles imported from Nepal to which preferential treatment 
     is extended under this subsection to the same extent and in 
     the same manner that such provisions apply to textile and 
     apparel articles described in such section 112(b)(3) and 
     imported from a beneficiary sub-Saharan African country.
       (7) Special eligibility rules; protections against 
     transshipment.--The provisions of subsection (e) of section 
     112 and section 113 of the African Growth and Opportunity Act 
     (19 U.S.C. 3721 and 3722) shall apply to textile and apparel 
     articles imported from Nepal to which preferential treatment 
     is extended under this subsection to the same extent and in 
     the same manner that such provisions apply to textile and 
     apparel articles imported from beneficiary sub-Saharan 
     countries to which preferential treatment is extended under 
     such section 112.

     SEC. 304. REPORTING REQUIREMENT.

       The President shall monitor, review, and report to 
     Congress, not later than one year after the date of the 
     enactment of this Act, and annually thereafter, on the 
     implementation of this title and on the trade and investment 
     policy of the United States with respect to Nepal.

     SEC. 305. TERMINATION OF PREFERENTIAL TREATMENT.

       No preferential treatment extended under this title shall 
     remain in effect after December 31, 2025.

     SEC. 306. EFFECTIVE DATE.

       The provisions of this title shall take effect on January 
     1, 2016.
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