[United States Statutes at Large, Volume 129, 114th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]
Public Law 114-27
114th Congress
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.
[[Page 363]]
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.
[[Page 364]]
(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''.
[[Page 365]]
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.''.
[[Page 366]]
(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
[[Page 367]]
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.''.
[[Page 368]]
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--
[[Page 369]]
(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:
[[Page 370]]
``(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).
[[Page 371]]
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
[[Page 372]]
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,
[[Page 373]]
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''.
[[Page 374]]
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
[[Page 375]]
(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'';
[[Page 376]]
(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,
[[Page 377]]
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.
[[Page 378]]
(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
[[Page 379]]
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.'';
[[Page 380]]
(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
[[Page 381]]
(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
[[Page 382]]
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
[[Page 383]]
(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:
[[Page 384]]
``(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
[[Page 385]]
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.
[[Page 386]]
``(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
[[Page 387]]
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.
[[Page 388]]
``(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
[[Page 389]]
least one draw cord, adjustment tab, elastic, or similar
component, to allow volume adjustments around a helmet, or the
crown of the head, neck, or face.
``(10) The terms `adjustable powder skirt' and `inner
protective skirt' refer to a partial lower inner lining with
means of tightening around the waist for additional protection
from the elements.
``(11) The term `arm gusset' means construction at the arm
of a gusset that utilizes an extra fabric piece in the underarm,
usually diamond- or triangular-shaped, designed, or patterned to
allow radial arm movement.
``(12) The term `radial arm movement' refers to
unrestricted, 180-degree range of motion for the arm while
wearing performance outerwear.
``(13) The term `odor control technology' means the
incorporation into a fabric or garment of materials, including,
but not limited to, activated carbon, silver, copper, or any
combination thereof, capable of adsorbing, absorbing, or
reacting with human odors, or effective in reducing the growth
of odor-causing bacteria.
``(14) The term `occupational outerwear' means outerwear
garments, including uniforms, designed or marketed for use in
the workplace or at a worksite to provide durable protection
from cold or inclement weather and/or workplace hazards, such as
fire, electrical, abrasion, or chemical hazards, or impacts,
cuts, punctures, or similar hazards.
``(e) Notwithstanding subdivision (b)(i) of this Note, for purposes
of this chapter, Notes 1 and 2(a)(1) to chapter 59 and Note 1(c) to
chapter 60 shall be disregarded in classifying goods as `recreational
performance outerwear'.
``(f) <> For purposes of this chapter, the importer
of record shall maintain internal import records that specify upon entry
whether garments claimed as recreational performance outerwear have an
outer surface that is water resistant, treated with plastics, or a
combination thereof, and shall further enumerate the specific features
that make the garments eligible to be classified as recreational
performance outerwear.''.
(b) Tariff Classifications.--Chapter 62 of the Harmonized Tariff
Schedule of the United States is amended as follows:
(1) By striking subheading 6201.11.00 and inserting the
following, with the article description for subheading 6201.11
having the same degree of indentation as the article description
for subheading 6201.11.00 (as in effect on the day before the
date of the enactment of this Act):
`` 6201.11 Of wool or fine .................. .................. .......................
animal hair:
6201.11.05 Recreational 41 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
performance 16.3% CO, IL, JO, KR,
outerwear...... MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
[[Page 390]]
6201.11.10 Other........... 41 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5% ''
16.3% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
(2) By striking subheadings 6201.12.10 and 6201.12.20 and
inserting the following, with the article description for
subheading 6201.12.05 having the same degree of indentation as
the article description for subheading 6201.12.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.12.05 Recreational 9.4% Free (BH, CA, CL, 60%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
................. Other: ................... ................... ..................
6201.12.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
6201.12.20 Other............ 9.4% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(3) By striking subheadings 6201.13.10 through 6201.13.40
and inserting the following, with the article description for
subheading 6201.13.05 having the same degree of indentation as
the article description for subheading 6201.13.10 (as in effect
on the day before the date of the enactment of this Act):
[[Page 391]]
`` 6201.13.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
................ Other: .................. .................. .......................
6201.13.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
................ Other: .................. .................. .......................
6201.13.30 Containing 36 49.7 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by weight MA, MX, OM, P,
of wool or PA, PE, SG)
fine animal 8% (AU)
hair..........
6201.13.40 Other.......... 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(4) By striking subheadings 6201.19.10 and 6201.19.90 and
inserting the following, with the article description for
subheading 6201.19.05 having the same degree of indentation as
the article description for subheading 6201.19.10 (as in effect
on the day before the date of the enactment of this Act):
[[Page 392]]
`` 6201.19.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
................. Other: ................... ................... ..................
6201.19.10 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste...........
6201.19.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(5) By striking subheadings 6201.91.10 and 6201.91.20 and
inserting the following, with the article description for
subheading 6201.91.05 having the same degree of indentation as
the article description for subheading 6201.91.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.91.05 Recreational 49.7 cents/kg + Free (BH, CA, CL, 58.5%
performance 19.7% CO, IL, JO, KR,
outerwear........ MA, MX, P, PA,
PE, SG)
8% (AU)
19.8 cents/kg +
7.8% (OM)
................ Other: .................. .................. .......................
6201.91.10 Padded, 8.5% Free (BH, CA, CL, 58.5%
sleeveless CO, IL, JO, KR,
jackets........ MA, MX, P, PA,
PE, SG)
7.6% (AU)
3.4% (OM)
6201.91.20 Other........... 49.7 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5% ''
19.7% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
19.8 cents/kg +
7.8% (OM)
(6) By striking subheadings 6201.92.10 through 6201.92.20
and inserting the following, with the article description for
subheading 6201.92.05 having the same degree of indentation as
the article description for subheading 6201.92.10 (as in effect
on the day before the date of the enactment of this Act):
[[Page 393]]
`` 6201.92.05 Recreational 9.4% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
................. Other: ................... ................... ..................
6201.92.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
................. Other: ................... ................... ..................
6201.92.15 Water resistant. 6.2% Free (BH, CA, CL, 37.5%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
5.5% (AU)
6201.92.20 Other........... 9.4% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(7) By striking subheadings 6201.93.10 through 6201.93.35
and inserting the following, with the article description for
subheading 6201.93.05 having the same degree of indentation as
the article description for subheading 6201.93.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.93.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
................ Other: .................. .................. .......................
[[Page 394]]
6201.93.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
................ Other: .................. .................. .......................
6201.93.20 Padded, 14.9% Free (BH, CA, CL, 76%
sleeveless CO, IL, JO, KR,
jackets....... MA, MX, OM, P,
PA, PE, SG)
8% (AU)
................ Other: .................. .................. .......................
6201.93.25 Containing 36 49.5 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
percent or 19.6% CO, IL, JO, KR,
more by MA, MX, OM, P,
weight of PA, PE, SG)
wool or fine 8% (AU)
animal hair..
................ Other: .................. .................. .......................
6201.93.30 Water 7.1% Free (BH, CA, CL, 65%
resistant... CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)
6201.93.35 Other........ 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(8) By striking subheadings 6201.99.10 and 6201.99.90 and
inserting the following, with the article description for
subheading 6201.99.05 having the same degree of indentation as
[[Page 395]]
the article description for subheading 6201.99.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6201.99.05 Recreational 4.2% Free (BH, CA, CL, 35%
performance CO, E*, IL, JO,
outerwear......... KR, MA, MX, OM, P,
PA, PE, SG)
3.7% (AU)
................. Other: ................... ................... ..................
6201.99.10 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste...........
6201.99.90 Other............ 4.2% Free (BH, CA, CL, 35% ''
CO, E*, IL, JO, .
KR, MA, MX, OM, P,
PA, PE, SG)
3.7% (AU)
(9) By striking subheading 6202.11.00 and inserting the
following, with the article description for subheading 6202.11
having the same degree of indentation as the article description
for subheading 6202.11.00 (as in effect on the day before the
date of the enactment of this Act):
`` 6202.11 Of wool or fine .................. .................. .......................
animal hair:
6202.11.05 Recreational 41 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5%
performance 16.3% CO, IL, JO, KR,
outerwear...... MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
6202.11.10 Other........... 41 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5% ''
16.3% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
16.4 cents/kg +
6.5% (OM)
(10) By striking subheadings 6202.12.10 and 6202.12.20 and
inserting the following, with the article description for
subheading 6202.12.05 having the same degree of indentation as
the article description for subheading 6202.12.10 (as in effect
on the day before the date of the enactment of this Act):
[[Page 396]]
`` 6202.12.05 Recreational 8.9% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
................. Other: ................... ................... ..................
6202.12.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
6202.12.20 Other............ 8.9% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(11) By striking subheadings 6202.13.10 through 6202.13.40
and inserting the following, with the article description for
subheading 6202.13.05 having the same degree of indentation as
the article description for subheading 6202.13.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.13.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
................ Other: .................. .................. .......................
[[Page 397]]
6202.13.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
................ Other: .................. .................. .......................
6202.13.30 Containing 36 43.5 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by weight MA, MX, OM, P,
of wool or PA, PE, SG)
fine animal 8% (AU)
hair..........
6202.13.40 Other.......... 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(12) By striking subheadings 6202.19.10 and 6202.19.90 and
inserting the following, with the article description for
subheading 6202.19.05 having the same degree of indentation as
the article description for subheading 6202.19.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.19.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
................. Other: ................... ................... ..................
6202.19.10 Containing 70 Free ................... 35%
percent or more
by weight or
silk or silk
waste...........
[[Page 398]]
6202.19.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(13) By striking subheadings 6202.91.10 and 6202.91.20 and
inserting the following, with the article description for
subheading 6202.91.05 having the same degree of indentation as
the article description for subheading 6202.91.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.91.05 Recreational 36 cents/kg + Free (BH, CA, CL, 58.5%
performance 16.3% CO, IL, JO, KR,
outerwear........ MA, MX, P, PA,
PE, SG)
8% (AU)
14.4 cents/kg +
6.5% (OM)
................ Other: .................. .................. .......................
6202.91.10 Padded, 14% Free (BH, CA, CL, 58.5%
sleeveless CO, IL, JO, KR,
jackets........ MA, MX, P, PA,
PE, SG)
8% (AU)
5.6% (OM)
6202.91.20 Other........... 36 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5% ''
16.3% CO, IL, JO, KR, .
MA, MX, P, PA,
PE, SG)
8% (AU)
14.4 cents/kg +
6.5% (OM)
(14) By striking subheadings 6202.92.10 through 6202.92.20
and inserting the following, with the article description for
subheading 6202.92.05 having the same degree of indentation as
the article description for subheading 6202.92.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.92.05 Recreational 8.9% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear......... MA, MX, OM, P, PA,
PE, SG)
8% (AU)
................. Other: ................... ................... ..................
[[Page 399]]
6202.92.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P, PA,
down and PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
................. Other: ................... ................... ..................
6202.92.15 Water resistant. 6.2% Free (BH, CA, CL, 37.5%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
5.5% (AU)
6202.92.20 Other........... 8.9% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
(15) By striking subheadings 6202.93.10 through 6202.93.50
and inserting the following, with the article description for
subheading 6202.93.05 having the same degree of indentation as
the article description for subheading 6202.93.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6202.93.05 Recreational 27.7% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear........ MA, MX, OM, P,
PA, PE, SG)
8% (AU)
................ Other: .................. .................. .......................
[[Page 400]]
6202.93.10 Containing 15 4.4% Free (BH, CA, CL, 60%
percent or more CO, IL, JO, KR,
by weight of MA, MX, OM, P,
down and PA, PE, SG)
waterfowl 3.9% (AU)
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
................ Other: .................. .................. .......................
6202.93.20 Padded, 14.9% Free (BH, CA, CL, 76%
sleeveless CO, IL, JO, KR,
jackets....... MA, MX, OM, P,
PA, PE, SG)
8% (AU)
................ Other: .................. .................. .......................
6202.93.40 Containing 36 43.4 cents/kg + Free (BH, CA, CL, 46.3 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by MA, MX, OM, P,
weight of PA, PE, SG)
wool or fine 8% (AU)
animal hair..
................ Other: .................. .................. .......................
6202.93.45 Water 7.1% Free (BH, CA, CL, 65%
resistant... CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)
6202.93.50 Other........ 27.7% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P,
PA, PE, SG)
8% (AU)
(16) By striking subheadings 6202.99.10 and 6202.99.90 and
inserting the following, with the article description for
subheading 6202.99.05 having the same degree of indentation
[[Page 401]]
as the article description for subheading 6202.99.10 (as in
effect on the day before the date of the enactment of this Act):
`` 6202.99.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
................. Other: ................... ................... ..................
6202.99.10 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste...........
6202.99.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(17) By striking subheadings 6203.41 and 6203.41.05, and the
superior text to subheading 6203.41.05, and inserting the
following, with the article description for subheading 6203.41
having the same degree of indentation as the article description
for subheading 6203.41 (as in effect on the day before the date
of the enactment of this Act):
`` 6203.41 Of wool or fine .................. .................. .......................
animal hair:
6203.41.05 Recreational 41.9 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
performance 16.3% CO,IL, JO,KR,
outerwear...... MA,MX, P, PA, PE,
SG)
8% (AU)
16.7 cents/kg +
6.5% (OM)
................ Trousers, .................. .................. .......................
breeches and
shorts:
6203.41.10 Trousers and 7.6% Free (BH, CA, CL, 52.9 cents/kg + 58.5% ''
breeches, CO, IL, JO, KR, .
containing MA, MX, P, PA,
elastomeric PE, SG)
fiber, water 6.8% (AU)
resistant, 3% (OM)
without belt
loops,
weighing more
than 9 kg per
dozen.........
[[Page 402]]
(18) By striking subheadings 6203.42.10 through 6203.42.40
and inserting the following, with the article description for
subheading 6203.42.05 having the same degree of indentation as
the article description for subheading 6203.42.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6203.42.05 Recreational 16.6% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
................. Other: ................... ................... ..................
6203.42.10 Containing 15 Free ................... 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
................. Other: ................... ................... ..................
6203.42.20 Bib and brace 10.3% Free (BH, CA, CL, 90%
overalls....... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
6203.42.40 Other........... 16.6% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
(19) By striking subheadings 6203.43.10 through 6203.43.40
and inserting the following, with the article description for
subheading 6203.43.05 having the same degree of indentation as
the article description for subheading 6203.43.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6203.43.05 Recreational 27.9% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear........ MX, OM, P, PA,
PE, SG)
8% (AU)..........
11.1% (KR)........
................ Other: .................. .......................
[[Page 403]]
6203.43.10 Containing 15 Free 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down...........
................ Other: .................. .......................
................ Bib and brace .................. .......................
overalls:
6203.43.15 Water 7.1% Free (BH, CA, CL, 65%
resistant.... CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)........
6203.43.20 Other......... 14.9% Free (BH, CA, CL, 76%
CO, IL, JO, KR,
MA, MX, OM, P,
PA, PE, SG)
8% (AU)..........
................ Other: .................. .......................
6203.43.25 Certified hand- 12.2% Free (BH, CA, CL, 76%
loomed and CO, IL, JO, KR,
folklore MA, MX, OM, P,
products..... PA, PE, SG)
8% (AU)..........
................ Other: .................. .......................
6203.43.30 Containing 36 49.6 cents/kg + Free (BH, CA, CL, 52.9 cents/kg + 58.5%
percent or 19.7% CO, IL, JO, KR,
more by MA, MX, OM, P,
weight of PA, PE, SG)
wool or fine 8% (AU)..........
animal hair.
................ Other: .................. .......................
6203.43.35 Water 7.1% Free (BH, CA, CL, 65%
resistant CO, IL, JO, MA,
trousers or MX, OM, P, PA,
breeches... PE, SG)
6.3% (AU)........
2.8% (KR).........
6203.43.40 Other....... 27.9% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA,
PE, SG)..........
8% (AU)..........
11.1% (KR)........
(20) By striking subheadings 6203.49 through 6203.49.80 and
inserting the following, with the article description for
[[Page 404]]
subheading 6203.49 having the same degree of indentation as the
article description for subheading 6203.49 (as in effect on the
day before the date of the enactment of this Act):
`` 6203.49 Of other textile ................... ................... ..................
materials:
6203.49.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear....... JO, MA, MX, OM, P,
PA, PE, SG)
1.1% (KR)
................. Other: ................... ................... ..................
................. Of artificial ................... ................... ..................
fibers:
6203.49.10 Bib and brace 8.5% Free (BH, CA, CL, 76%
overalls...... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
7.6% (AU)
................. Trousers, ................... ................... ..................
breeches and
shorts:
6203.49.15 Certified hand- 12.2% Free (BH, CA, CL, 76%
loomed and CO, IL, JO, KR,
folklore MA, MX, OM, P, PA,
products..... PE, SG)
8% (AU)
6203.49.20 Other......... 27.9% Free (BH, CA, CL, 90%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
6203.49.40 Containing 70 Free ................... 35%
percent or more
by weight of
silk or silk
waste..........
6203.49.80 Other........... 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, MA, MX, OM, P,
PA, PE, SG)
1.1% (KR)
(21) By striking subheadings 6204.61.10 and 6204.61.90 and
inserting the following, with the article description for
subheading 6204.61.05 having the same degree of indentation as
the article description for subheading 6204.61.10 (as in effect
on the day before the date of the enactment of this Act):
[[Page 405]]
`` 6204.61.05 Recreational 13.6% Free (BH, CA, CL, 58.5%
performance CO, IL, JO, KR,
outerwear......... MA, MX, P, PA, PE,
SG)
5.4% (OM)
8% (AU)
................. Other: ................... ................... ..................
6204.61.10 Trousers and 7.6% Free (BH, CA, CL, 58.5%
breeches, CO, IL, JO, KR,
containing MA, MX, P, PA, PE,
elastomeric SG)
fiber, water 3% (OM)
resistant, 6.8% (AU)
without belt
loops, weighing
more than 6 kg
per dozen.......
6204.61.90 Other............ 13.6% Free (BH, CA, CL, 58.5% ''
CO, IL, JO, KR, .
MA, MX, P, PA, PE,
SG)
5.4% (OM)
8% (AU)
(22) By striking subheadings 6204.62.10 through 6204.62.40
and inserting the following, with the article description for
subheading 6204.62.05 having the same degree of indentation as
the article description for subheading 6204.62.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6204.62.05 Recreational 16.6% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
................. Other: ................... ................... ..................
6204.62.10 Containing 15 Free ................... 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
................. Other: ................... ................... ..................
[[Page 406]]
6204.62.20 Bib and brace 8.9% Free (BH, CA, CL, 90%
overalls....... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
................. Other: ................... ................... ..................
6204.62.30 Certified hand- 7.1% Free (BH, CA, CL, 37.5%
loomed and CO, E, IL, JO, KR,
folklore MA, MX, OM, P, PA,
products...... PE, SG)
6.3% (AU)
6204.62.40 Other.......... 16.6% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
8% (AU)
11.6% (KR)
(23) By striking subheadings 6204.63.10 through 6204.63.35
and inserting the following, with the article description for
subheading 6204.63.05 having the same degree of indentation as
the article description for subheading 6204.63.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6204.63.05 Recreational 28.6% Free (BH, CA, CL, 90%
performance CO, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
8% (AU)
11.4% (KR)
................. Other: ................... ................... ..................
6204.63.10 Containing 15 Free ................... 60%
percent or more
by weight of
down and
waterfowl
plumage and of
which down
comprises 35
percent or more
by weight;
containing 10
percent or more
by weight of
down............
................. Other: ................... ................... ..................
................. Bib and brace ................... ................... ..................
overalls:
[[Page 407]]
6204.63.12 Water resistant 7.1% Free (BH, CA, CL, 65%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
6.3% (AU)
6204.63.15 Other.......... 14.9% Free (BH, CA, CL, 76%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
6204.63.20 Certified hand- 11.3% Free (BH, CA, CL, 76%
loomed and CO, E, IL, JO, KR,
folklore MA, MX, OM, P, PA,
products....... PE, SG)
8% (AU)
................. Other: ................... ................... ..................
6204.63.25 Containing 36 13.6% Free (BH, CA, CL, 58.5%
percent or CO, IL, JO, KR,
more by weight MA, MX, OM, P, PA,
of wool or PE, SG)
fine animal 8% (AU)
hair..........
................. Other: ................... ................... ..................
6204.63.30 Water 7.1% Free (BH, CA, CL, 65%
resistant CO, IL, JO, KR,
trousers or MA, MX, OM, P, PA,
breeches..... PE, SG)
6.3% (AU)
6204.63.35 Other......... 28.6% Free (BH, CA, CL, 90% ''
CO, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
8% (AU)
11.4% (KR)
(24) By striking subheadings 6204.69 through 6204.69.90 and
inserting the following, with the article description for
subheading 6204.69 having the same degree of indentation as the
article description for subheading 6204.69 (as in effect on the
day before the date of the enactment of this Act):
`` 6204.69 Of other textile ................... ................... ..................
materials:
[[Page 408]]
6204.69.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear....... JO, KR, MA, MX,
OM, P, PA, PE, SG)
................. Other: ................... ................... ..................
................. Of artificial ................... ................... ..................
fibers:
6204.69.10 Bib and brace 13.6% Free (BH, CA, CL, 76%
overalls...... CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
................. Trousers, ................... ................... ..................
breeches and
shorts:
6204.69.20 Containing 36 13.6% Free (BH, CA, CL, 58.5%
percent or CO, IL, JO, KR,
more by MA, MX, OM, P, PA,
weight of PE, SG)
wool or fine 8% (AU)
animal hair..
6204.69.25 Other......... 28.6% Free (BH, CA, CL, 90%
CO, IL, JO, KR,
MA, MX, OM, P, PA,
PE, SG)
8% (AU)
................. Of silk or silk ................... ................... ..................
waste:
6204.69.40 Containing 70 1.1% Free (AU, BH, CA, 65%
percent or CL, CO, E, IL, J,
more by weight JO, KR, MA, MX,
of silk or OM, P, PA, PE, SG)
silk waste....
6204.69.60 Other.......... 7.1% Free (BH, CA, CL, 65%
CO, E*, IL, JO,
KR, MA, MX, OM, P,
PA, PE, SG)
6.3% (AU)
6204.69.90 Other........... 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
[[Page 409]]
(25) By striking subheadings 6210.40.30 and 6210.40.50 and
inserting the following, with the article description for
subheading 6210.40.05 having the same degree of indentation as
the article description for subheading 6210.40.30 (as in effect
on the day before the date of the enactment of this Act):
`` 6210.40.05 Recreational 7.1% Free (AU, BH, CA, 65%
performance CL, IL, JO, KR,
outerwear MA, MX, OM, P, PE,
SG)
................. Other: ................... ................... ..................
6210.40.30 Having an outer 3.8% Free (AU, BH, CA, 65%
surface CL, IL, JO, KR,
impregnated, MA, MX, OM, P, PE,
coated, covered SG)
or laminated
with rubber or
plastics
material which
completely
obscures the
underlying
fabric..........
6210.40.50 Other............ 7.1% Free (AU, BH, CA, 65% ''
CL, IL, JO, KR, .
MA, MX, OM, P, PE,
SG)
(26) By striking subheadings 6210.50.30 and 6210.50.50 and
inserting the following, with the article description for
subheading 6210.50.05 having the same degree of indentation as
the article description for subheading 6210.50.30 (as in effect
on the day before the date of the enactment of this Act):
`` 6210.50.05 Recreational 7.1% Free (AU, BH, CA, 65%
performance CL, CO, IL, JO,
outerwear KR, MA, MX, OM, P,
PE, SG)
................. Other: ................... ................... ..................
6210.50.30 Having an outer 3.8% Free (AU, BH, CA, 65%
surface impreg- CL, CO, IL, JO,
nated, coated, KR, MA, MX, OM, P,
covered or PE, SG)
laminated with
rubber or
plastics
material which
completely
obscures the
underlying
fabric..........
[[Page 410]]
6210.50.50 Other............ 7.1% Free (AU, BH, CA, 65% ''
CL, CO, IL, JO, .
KR, MA, MX, OM, P,
PE, SG)
(27) By striking subheading 6211.32.00 and inserting the
following, with the article description for subheading 6211.32
having the same degree of indentation as the article description
for subheading 6211.32.00 (as in effect on the day before the
date of the enactment of this Act):
`` 6211.32 Of cotton: ................... ................... ..................
6211.32.05 Recreational 8.1% Free (AU, BH, CA, 90%
performance CL, CO, IL, JO,
outerwear....... KR, MA, MX, OM, P,
PA, PE, SG)
6211.32.10 Other............ 8.1% Free (AU, BH, CA, 90% ''
CL, CO, IL, JO, .
KR, MA, MX, OM, P,
PA, PE, SG)
(28) By striking subheading 6211.33.00 and inserting the
following, with the article description for subheading 6211.33
having the same degree of indentation as the article description
for subheading 6211.33.00 (as in effect on the day before the
date of the enactment of this Act):
`` 6211.33 Of man-made fibers: ................... ................... ..................
6211.33.05 Recreational 16% Free (AU, BH, CA, 76%
performance CL, CO, IL, JO,
outerwear....... KR, MA, MX, P, PA,
PE, SG)
6.4% (OM)
6211.33.10 Other............ 16% Free (AU, BH, CA, 76% ''
CL, CO, IL, JO, .
KR, MA, MX, P, PA,
PE, SG)
6.4% (OM)
(29) By striking subheadings 6211.39.05 through 6211.39.90
and inserting the following, with the article description for
subheading 6211.39.05 having the same degree of indentation as
the article description for subheading 6211.39.05 (as in effect
on the day before the date of the enactment of this Act):
[[Page 411]]
`` 6211.39.05 Recreational 2.8% Free (AU, BH, CA, 35%
performance CL, CO, E*, IL,
outerwear......... JO, KR, MA, MX,
OM, P, PA, PE, SG)
................. Other:............. ................... ................... ..................
6211.39.10 Of wool or fine 12% Free (AU, BH, CA, 58.5%
animal hair..... CL, CO, IL, JO,
KR, MA, MX, P, PA,
PE, SG)
4.8% (OM)
6211.39.20 Containing 70 0.5% Free (AU, BH, CA, 35%
percent or more CL, CO, E, IL, JO,
by weight of KR, MA, MX, OM, P,
silk or silk PA, PE, SG)
waste...........
6211.39.90 Other............ 2.8% Free (AU, BH, CA, 35% ''
CL, CO, E*, IL, .
JO, KR, MA, MX,
OM, P, PA, PE, SG)
(30) By striking subheading 6211.42.00 and inserting the
following, with the article description for subheading 6211.42
having the same degree of indentation as the article description
for subheading 6211.42.00 (as in effect on the day before the
date of the enactment of this Act):
`` 6211.42 Of cotton: ................... ................... ..................
6211.42.05 Recreational 8.1% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear....... MA, MX, OM, P, PA,
PE, SG)
7.2% (AU)
6211.42.10 Other............ 8.1% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, OM, P, PA,
PE, SG)
7.2% (AU)
(31) By striking subheading 6211.43.00 and inserting the
following, with the article description for subheading 6211.43
having the same degree of indentation as the article description
for subheading 6211.43.00 (as in effect on the day before the
date of the enactment of this Act):
[[Page 412]]
`` 6211.43 Of man-made fibers: ................... ................... ..................
6211.43.05 Recreational 16% Free (BH, CA, CL, 90%
performance CO, IL, JO, KR,
outerwear....... MA, MX, P, PA, PE,
SG)
8% (AU)
6.4% (OM)
6211.43.10 Other............ 16% Free (BH, CA, CL, 90% ''
CO, IL, JO, KR, .
MA, MX, P, PA, PE,
SG)
8% (AU)
6.4% (OM)
(32) By striking subheadings 6211.49.10 through 6211.49.90
and inserting the following, with the article description for
subheading 6211.49.05 having the same degree of indentation as
the article description for subheading 6211.49.10 (as in effect
on the day before the date of the enactment of this Act):
`` 6211.49.05 Recreational 7.3% Free (BH, CA, CL, 35%
performance CO, E, IL, JO, MA,
outerwear......... MX, OM, P, PA, PE,
SG)
6.5% (AU)
2.9% (KR)
................. Other: ................... ................... ..................
6211.49.10 Containing 70 1.2% Free (AU, BH, CA, 35%
percent or more CL, CO, E, IL, JO,
by weight of KR, MA, MX, OM, P,
silk or silk PA, PE, SG)
waste...........
6211.49.41 Of wool or fine 12% Free (BH, CA, CL, 58.5%
animal hair..... CO, IL, JO, KR,
MA, MX, P, PA, PE,
SG)
4.8% (OM)
8% (AU)
6211.49.90 Other............ 7.3% Free (BH, CA, CL, 35% ''
CO, E, IL, JO, MA, .
MX, OM, P, PA, PE,
SG)
6.5% (AU)
2.9% (KR)
(c) Effective Date.--This section and the amendments made by this
section shall--
[[Page 413]]
(1) take effect on the 180th day after the date of the
enactment of this Act; and
(2) <> apply to articles entered, or
withdrawn from warehouse for consumption, on or after such 180th
day.
SEC. 602. DUTY TREATMENT OF PROTECTIVE ACTIVE FOOTWEAR.
(a) Definition of Protective Active Footwear.--The Additional U.S.
Notes to chapter 64 of the Harmonized Tariff Schedule of the United
States are amended by adding at the end the following:
``(f) <> For the purposes of subheadings
6402.91.42 and 6402.99.32, the term `protective active footwear' means
footwear (other than footwear described in Subheading Note 1) that is
designed for outdoor activities, such as hiking shoes, trekking shoes,
running shoes, and trail running shoes, the foregoing valued over $24/
pair and which provides protection against water that is imparted by the
use of a coated or laminated textile fabric.''.
(b) Duty Treatment for Protective Active Footwear.--Chapter 64 of
the Harmonized Tariff Schedule of the United States is amended as
follows:
(1) By inserting after subheading 6402.91.40 the following
new subheading, with the article description for subheading
6402.91.42 having the same degree of indentation as the article
description for subheading 6402.91.40:
`` 6402.91.42 Protective active 20% Free (AU, BH, CA, 35% ''
footwear (except CL, D, E, IL, JO, .
footwear with KR, MA, MX, OM, P,
waterproof molded PA, PE, R, SG)....
bottoms, including
bottoms comprising
an outer sole and
all or part of the
upper and except
footwear with
insulation that
provides
protection against
cold weather),
whose height from
the bottom of the
outer sole to the
top of the upper
does not exceed
15.34 cm..........
(2) By inserting immediately preceding subheading 6402.99.33
the following new subheading, with the article description for
subheading 6402.99.32 having the same degree of indentation as
the article description for subheading 6402.99.33:
[[Page 414]]
`` 6402.99.32 Protective active 20% Free (AU, BH, CA, 35% ''
footwear.......... CL, D, IL, JO, MA, .
MX, P)
1% (PA)
6% (OM)
6% (PE)
12% (CO)
20% (KR)
(c) <> Staged Rate
Reductions.--The staged reductions in special rates of duty proclaimed
for subheading 6402.99.90 of the Harmonized Tariff Schedule of the
United States before the date of the enactment of this Act shall be
applied to subheading 6402.99.32 of such Schedule, as added by
subsection (b)(2), beginning in calendar year 2016.
(d) Effective Date.--This section and the amendments made by this
section shall--
(1) take effect on the 15th day after the date of the
enactment of this Act; and
(2) <> apply to articles entered, or
withdrawn from warehouse for consumption, on or after such 15th
day.
TITLE VII--MISCELLANEOUS PROVISIONS
SEC. 701. <> REPORT ON CONTRIBUTION OF TRADE
PREFERENCE PROGRAMS TO REDUCING POVERTY
AND ELIMINATING HUNGER.
Not later than 1 year after the date of the enactment of this Act,
the President shall submit to Congress a report assessing the
contribution of the trade preference programs of the United States,
including the Generalized System of Preferences under title V of the
Trade Act of 1974 (19 U.S.C. 2461 et seq.), the African Growth and
Opportunity Act (19 U.S.C. 3701 et seq.), and the Caribbean Basin
Economic Recovery Act (19 U.S.C. 2701 et seq.), to the reduction of
poverty and the elimination of hunger.
TITLE VIII--OFFSETS
SEC. 801. CUSTOMS USER FEES EXTENSION.
(a) In General.--Section 13031(j)(3)(A) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(A)) is amended by
striking ``September 30, 2024'' and inserting ``July 7, 2025''.
(b) Rate for Merchandise Processing Fees.--Section 503 of the United
States-Korea Free Trade Agreement Implementation Act (Public Law 112-41;
125 Stat. 460) <> is amended by striking ``June
30, 2021'' and inserting ``June 30, 2025''.
SEC. 802. ADDITIONAL CUSTOMS USER FEES EXTENSION.
(a) In General.--Section 13031(j)(3) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
[[Page 415]]
(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:
[[Page 416]]
``(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''.
[[Page 417]]
(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
[[Page 418]]
(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.
[[Page 419]]
``(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).''.
Approved June 29, 2015.
LEGISLATIVE HISTORY--H.R. 1295:
---------------------------------------------------------------------------
HOUSE REPORTS: No. 114-71 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 161 (2015):
Apr. 15, considered and passed House.
May 14, considered and passed Senate, amended.
June 11, House concurred in Senate amendments with an
amendment.
June 24, Senate concurred in House amendment with an
amendment.
June 25, House concurred in Senate amendment.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2015):
June 29, Presidential remarks.