[United States Statutes at Large, Volume 126, 112th Congress, 2nd Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


Public Law 112-163
112th Congress

An Act


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

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. AMENDMENTS TO AFRICAN GROWTH AND OPPORTUNITY ACT.

(a) Extension of Third-Country Fabric Program.--Section 112(c)(1) of
the African Growth and Opportunity Act (19 U.S.C. 3721(c)(1)) is
amended--
(1) in the paragraph heading, by striking ``2012'' and
inserting ``2015'';
(2) in subparagraph (A), by striking ``2012'' and inserting
``2015''; and
(3) in subparagraph (B)(ii), by striking ``2012'' and
inserting ``2015''.

(b) Addition of South Sudan.--Section 107 of that Act (19 U.S.C.
3706) is amended by inserting after ``Republic of South Africa (South
Africa).'' the following:
``Republic of South Sudan (South Sudan).''.

(c) Conforming Amendment.--Section 102(2) of that Act (19 U.S.C.
3701(2)) is amended by striking ``48''.
(d) <>  Effective Date.--The amendments
made by this section shall take effect on the date of the enactment of
this Act.
SEC. 2. MODIFICATIONS TO TEXTILE AND APPAREL RULES OF ORIGIN FOR
THE DOMINICAN REPUBLIC-CENTRAL AMERICA-UNITED
STATES FREE TRADE AGREEMENT.

(a) Definitions.--In this section:
(1) Agreement.--The term ``Agreement'' has the meaning given
the term in section 3(1) of the Dominican Republic-Central
America-United States Free Trade Agreement Implementation Act
(Public Law 109-53; 19 U.S.C. 4002(1)).
(2) CAFTA-DR country.--The term ``CAFTA-DR country'' has the
meaning given the term in section 3(2) of the Dominican
Republic-Central America-United States Free Trade Agreement
Implementation Act (Public Law 109-53; 19 U.S.C. 4002(2)).
(3) HTS.--The term ``HTS'' means the Harmonized Tariff
Schedule of the United States.

[[Page 1275]]

(4) Trade representative.--The term ``Trade Representative''
means the United States Trade Representative.

(b) Modifications to the Textile and Apparel Rules of Origin.--
(1) Interpretation and application of rules of origin.--
Subdivision (m)(viii) of general note 29 of the HTS is amended
as follows:
(A) The matter following subdivision (A)(2) is
amended by striking the second sentence and inserting
the following: ``Any elastomeric yarn (except latex)
contained in the originating yarns referred to in
subdivision (A)(2) must be formed in the territory of
one or more of the parties to the Agreement.''.
(B) Subdivision (B) is amended--
(i) in the matter preceding subdivision
(B)(1), by striking ``exclusive of collars and
cuffs where applicable,'' and inserting
``exclusive of collars, cuffs and ribbed
waistbands (only if the ribbed waistband is
present in combination with cuffs and identical in
fabric construction to the cuffs) where
applicable,'';
(ii) in subdivision (B)(2), by inserting ``or
knit to shape components'' after ``one or more
fabrics'';
(iii) by amending subdivision (B)(3) to read
as follows:
``(3) any combination of the fabrics referred to in
subdivision (B)(1), the fabrics or knit to shape
components referred to in subdivision (B)(2), or one or
more fabrics or knit to shape components originating
under this note.''; and
(iv) in the matter following subdivision
(B)(3), by striking the last sentence and
inserting the following: ``Any elastomeric yarn
(except latex) contained in an originating fabric
or knit to shape component referred to in
subdivision (B)(3) must be formed in the territory
of one or more of the parties to the Agreement.''.
(C) Subdivision (C) is amended--
(i) in subdivision (C)(2), by inserting ``or
knit to shape components'' after ``one or more
fabrics'';
(ii) by amending subdivision (C)(3) to read as
follows:
``(3) any combination of the fabrics referred to in
subdivision (C)(1), the fabrics or knit to shape
components referred to in subdivision (C)(2) or one or
more fabrics or knit to shape components originating
under this note.''; and
(iii) in the matter following subdivision
(C)(3), by striking the second sentence and
inserting the following: ``Any elastomeric yarn
(except latex) contained in an originating fabric
or knit to shape component referred to in
subdivision (C)(3) must be formed in the territory
of one or more of the parties to the Agreement.''.
(2) Change in tariff classification rules.--Subdivision (n)
of general note 29 of the HTS is amended as follows:
(A) Chapter rule 4 to chapter 61 is amended--

[[Page 1276]]

(i) by striking ``5401 or 5508'' and inserting
``5401, or 5508 or yarn of heading 5402 used as
sewing thread,''; and
(ii) by inserting ``or yarn'' after ``only if
such sewing thread''.
(B) The chapter rules to chapter 61 are amended by
inserting after chapter rule 5 the following:

``Chapter rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 to this
chapter, an apparel good of chapter 61 shall be considered originating
regardless of the origin of any visible lining fabric described in
chapter rule 1 to this chapter, narrow elastic fabrics as described in
chapter rule 3 to this chapter, sewing thread or yarn of heading 5402
used as sewing thread described in chapter rule 4 to this chapter or
pocket bag fabric described in chapter rule 5 to this chapter, provided
such material is listed in U.S. note 20 to subchapter XXII of chapter 98
and the good meets all other applicable requirements for preferential
tariff treatment under this note.''.
(C) Chapter rules 3, 4, and 5 to chapter 62 are each
amended by striking ``nightwear'' each place it appears
and inserting ``sleepwear''.
(D) Chapter rule 4 to chapter 62 is amended--
(i) by striking ``5401 or 5508'' and inserting
``5401, or 5508 or yarn of heading 5402 used as
sewing thread,''; and
(ii) by inserting ``or yarn'' after ``only if
such sewing thread''.
(E) The chapter rules to chapter 62 are amended by
inserting after chapter rule 5 the following:

``Chapter rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 to this
chapter, an apparel good of chapter 62 shall be considered originating
regardless of the origin of any visible lining fabric described in
chapter rule 1 to this chapter, narrow elastic fabrics as described in
chapter rule 3 to this chapter, sewing thread or yarn of heading 5402
used as sewing thread described in chapter rule 4 to this chapter or
pocket bag fabric described in chapter rule 5, provided such material is
listed in U.S. note 20 to subchapter XXII of chapter 98 and the good
meets all other applicable requirements for preferential tariff
treatment under this note.''.
(F) Tariff classification rule 33 to chapter 62 is
amended to read as follows:

``33. A change to pajamas and sleepwear of subheadings 6207.21 or
6207.22, tariff items 6207.91.30 or 6207.92.40, subheadings 6208.21 or
6208.22 or tariff items 6208.91.30, 6208.92.00 or 6208.99.20 from any
other chapter, provided that the good is cut or knit to shape, or both,
and sewn or otherwise assembled in the territory of one or more of the
parties to the Agreement.''.
(G) Chapter rule 2 to chapter 63 is amended--
(i) by striking ``5401 or 5508'' and inserting
``5401, or 5508 or yarn of heading 5402 used as
sewing thread,''; and
(ii) by inserting ``or yarn'' after ``only if
such sewing thread''.
(H) The chapter rules to chapter 63 are amended by
inserting after chapter rule 2 the following:

``Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, a
good of this chapter shall be considered originating regardless

[[Page 1277]]

of the origin of sewing thread or yarn of heading 5402 used as sewing
thread described in chapter rule 2 to this chapter, provided the thread
or yarn is listed in U.S. note 20 to subchapter XXII of chapter 98 and
the good meets all other applicable requirements for preferential tariff
treatment under this note.''.
(3) Effective date.--
(A) <>  In
general.--The amendments made by this subsection apply
to goods of a CAFTA-DR country that are entered, or
withdrawn from warehouse for consumption, on or after
the date that the Trade Representative determines is the
first date on which the equivalent amendments to the
rules of origin of the Agreement have entered into force
in all CAFTA-DR countries.
(B) <>
Publication of determination.--The Trade Representative
shall promptly publish notice of the determination under
subparagraph (A) in the Federal Register.
SEC. 3. EXTENSION OF AND RENEWAL OF IMPORT RESTRICTIONS UNDER
BURMESE FREEDOM AND DEMOCRACY ACT OF 2003.

(a) Extension of Burmese Freedom and Democracy Act of 2003.--Section
9(b)(3) of the Burmese Freedom and Democracy Act of 2003 (Public Law
108-61; 50 U.S.C. 1701 note) is amended by striking ``nine years'' and
inserting ``twelve years''.
(b) <>  Renewal of Import Restrictions.--
(1) In general.--Congress approves the renewal of the import
restrictions contained in section 3(a)(1) and section 3A (b)(1)
and (c)(1) of the Burmese Freedom and Democracy Act of 2003.
(2) Rule of construction.--This section shall be deemed to
be a ``renewal resolution'' for purposes of section 9 of the
Burmese Freedom and Democracy Act of 2003.

(c) Effective Date.--This section and the amendment made by this
section shall take effect on the date of the enactment of this Act or
July 26, 2012, whichever occurs first.
SEC. 4. <>  TIME FOR PAYMENT OF CORPORATE
ESTIMATED TAXES.

Notwithstanding section 6655 of the Internal Revenue Code of 1986--
(1) in the case of a corporation with assets of not less
than $1,000,000,000 (determined as of the end of the preceding
taxable year), the amount of any required installment of
corporate estimated tax which is otherwise due in July, August,
or September of 2017 shall be 100.25 percent of such amount; and
(2) the amount of the next required installment after an
installment referred to in paragraph (1) shall be appropriately
reduced to reflect the amount of the increase by reason of such
paragraph.
SEC. 5. EXTENSION OF CUSTOMS USER FEES.

Section 13031(j)(3) of the Consolidated Omnibus Budget
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
(1) in subparagraph (A), by striking ``August 2, 2021'' and
inserting ``October 22, 2021'';

[[Page 1278]]

(2) in subparagraph (B)(i), by striking ``December 8, 2020''
and inserting ``October 29, 2021''; and
(3) by striking subparagraphs (C) and (D).

Approved August 10, 2012.

LEGISLATIVE HISTORY--H.R. 5986:
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CONGRESSIONAL RECORD, Vol. 158 (2012):
Aug 2, considered and passed House and Senate.