#aadth ,,congress #ast ,session ,in the ,house of ,representatives1 ,u4 ,s41 ,june #aa1 #bjae ,,house ,,amendment ,,to ,,senate ,,amendment3 ,that the ,house agree to the amendment of the ,senate to the title of the bill 7,h4,r4 #abie7 entitled ,an ,act to amend the ,internal ,revenue ,code of #aihf to improve the process for making determinations with respect to whether organizations are exempt from taxation under section #eja7;c77#d7 of such ,code4 and be it further ,that the ,house agree to the amendment of the ,senate to the text of the aforementioned bill1 with the following ,in lieu of the matter proposed to be inserted by the amendment of the ,senate to the text of the bill1 insert the following3 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,trade ,preferences ,extension ,act of #bjae4 7b7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,title ,i--,extension of ,african ,growth and ,opportunity ,act ,sec4 #aja4 ,short title4 ,sec4 #ajb4 ,findings4 ,sec4 #ajc4 ,extension of ,african ,growth and ,opportunity ,act4 ,sec4 #ajd4 ,modifications of rules of origin for duty-free treatment for articles of beneficiary sub-,saharan ,african countries under ,generalized ,system of ,preferences4 ,sec4 #aje4 ,monitoring and review of eligibility under ,generalized ,system of ,preferences4 ,sec4 #ajf4 ,promotion of the role of women in social and economic development in sub-,saharan ,africa4 ,sec4 #ajg4 ,biennial ,,agoa utilization strategies4 ,sec4 #ajh4 ,deepening and expanding trade and investment ties between sub-,saharan ,africa and the ,united ,states4 ,sec4 #aji4 ,agricultural technical assistance for sub-,saharan ,africa4 ,sec4 #aaj4 ,reports4 ,sec4 #aaa4 ,technical amendments4 ,sec4 #aab4 ,definitions4 ,title ,,ii--,extension of ,generalized ,system of ,preferences ,sec4 #bja4 ,extension of ,generalized ,system of ,preferences4 ,sec4 #bjb4 ,authority to designate certain cotton articles as eligible articles only for least-developed beneficiary developing countries under ,generalized ,system of ,preferences4 ,sec4 #bjc4 ,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 #bjad4 ,sec4 #bjd4 ,eligibility of certain luggage and travel articles for duty-free treatment under the ,generalized ,system of ,preferences4 ,title ,,iii--,extension of preferential duty treatment program for ,haiti ,sec4 #cja4 ,extension of preferential duty treatment program for ,haiti4 ,title ,,iv--,tariff classification of certain articles ,sec4 #dja4 ,tariff classification of recreational performance outerwear4 ,sec4 #djb4 ,duty treatment of protective active footwear4 ,sec4 #djc4 ,effective date4 ,title ,v--,miscellaneous provisions ,sec4 #eja4 ,report on contribution of trade preference programs to reducing poverty and eliminating hunger4 ,title ,,vi--,offsets ,sec4 #fja4 ,customs user fees4 ,sec4 #fjb4 ,time for payment of corporate estimated taxes4 ,sec4 #fjc4 ,elimination of modification of the ,medicare sequester for fiscal year #bjbd4 ,sec4 #fjd4 ,payee statement required to claim certain education tax benefits4 ,sec4 #fje4 ,special rule for educational institutions unable to collect ,t,i,ns of individuals with respect to higher education tuition and related expenses4 ,sec4 #fjf4 ,penalty for failure to file correct information returns and provide payee statements4 ,i ,extension of ,african ,growth and ,opportunity ,act #aja4 ,short title ,this title may be cited as the ,,agoa ,extension and ,enhancement ,act of #bjae4 #ajb4 ,findings ,congress finds the following3 7#a7 ,since its enactment1 the ,african ,growth and ,opportunity ,act has been the centerpiece of trade relations between the ,united ,states and sub-,saharan ,africa and has enhanced trade1 investment1 job creation1 and democratic institutions throughout ,africa4 7#b7 ,trade and investment1 as facilitated by the ,african ,growth and ,opportunity ,act1 promote economic growth1 development1 poverty reduction1 democracy1 the rule of law1 and stability in sub-,saharan ,africa4 7#c7 ,trade between the ,united ,states and sub-,saharan ,africa has more than tripled since the enactment of the ,african ,growth and ,opportunity ,act in #bjjj1 and ,united ,states direct investment in sub-,saharan ,africa has grown almost sixfold4 7#d7 ,it is in the interest of the ,united ,states to engage and compete in emerging markets in sub-,saharan ,african countries1 to boost trade and investment between the ,united ,states and sub-,saharan ,african countries1 and to renew and strengthen the ,african ,growth and ,opportunity ,act4 7#e7 ,the long-term economic security of the ,united ,states is enhanced by strong economic and political ties with the fastest-growing economies in the world1 many of which are in sub-,saharan ,africa4 7#f7 ,it is a goal of the ,united ,states to further integrate sub-,saharan ,african countries into the global economy1 stimulate economic development in ,africa1 and diversify sources of growth in sub-,saharan ,africa4 7#g7 ,to that end1 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 region4 7#h7 ,the elimination of barriers to trade and investment in sub-,saharan ,africa1 including high tariffs1 forced localization requirements1 restrictions on investment1 and customs barriers1 will create opportunities for workers1 businesses1 farmers1 and ranchers in the ,united ,states and sub-,saharan ,african countries4 7#i7 ,the elimination of such barriers will improve utilization of the ,african ,growth and ,opportunity ,act and strengthen regional and global integration1 accelerate economic growth in sub-,saharan ,africa1 and enhance the trade relationship between the ,united ,states and sub-,saharan ,africa4 #ajc4 ,extension of ,african ,growth and ,opportunity ,act 7a7 ,in general ,section #ejf;,b of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdff;b7 is amended by striking ,september #cj1 #bjae and inserting ,september #cj1 #bjbe4 7b7 ,african ,growth and ,opportunity ,act 7#a7 ,in general ,section #aab7;g7 of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgba7;g77 is amended by striking ,september #cj1 #bjae and inserting ,september #cj1 #bjbe4 7#b7 ,extension of regional apparel article program ,section #aab7;b77#c77;,a7 of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgba7;b77#c77;,a77 is amended-- 7,a7 in clause 7i71 by striking #aa succeeding and inserting #ba succeeding2 and 7,b7 in clause 7ii77,,ii71 by striking ,september #cj1 #bjae and inserting ,september #cj1 #bjbe4 7#c7 ,extension of third-country fabric program ,section #aab7;c77#a7 of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgba7;c77#a77 is amended-- 7,a7 in the paragraph heading1 by striking ,september #cj1 #bjae and inserting ,september #cj1 #bjbe2 7,b7 in subparagraph 7,a71 by striking ,september #cj1 #bjae and inserting ,september #cj1 #bjbe2 and 7,c7 in subparagraph 7,b77ii71 by striking ,september #cj1 #bjae and inserting ,september #cj1 #bjbe4 #ajd4 ,modifications of rules of origin for duty-free treatment for articles of beneficiary sub-,saharan ,african countries under ,generalized ,system of ,preferences 7a7 ,in general ,section #ejf;,a7b77#b7 of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdff;a7b77#b77 is amended-- 7#a7 in subparagraph 7,a71 by striking and at the end2 7#b7 in subparagraph 7,b71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7,c7 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 percentage4 4 7b7 ,applicability to articles receiving duty-,free treatment under title ,v of ,trade ,act of #aigd ,section #ejf;,a7b7 of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdff;a7b77 is amended by adding at the end the following3 7#c7 ,rules of origin under this title ,the exceptions set forth in subparagraphs 7,a71 7,b71 and 7,c7 of paragraph 7#b7 shall also apply to any article described in section #ejc7;a77#a7 that is the growth1 product1 or manufacture of a beneficiary sub-,saharan ,african country for purposes of any determination to provide duty-free treatment with respect to such article4 4 7c7 ,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 7,,hts7 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 ,a99 in the ,special subcolumn of the ,,hts4 7d7 ,effective date ,the amendments made by subsections 7a7 and 7b7 take effect on the date of the enactment of this ,act and apply with respect to any article described in section #ejc7;b77#a77;,b7 through 7,g7 of the ,trade ,act of #aigd that is the growth1 product1 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 #cj days after such date of enactment4 #aje4 ,monitoring and review of eligibility under ,generalized ,system of ,preferences 7a7 ,continuing compliance ,section #ejf;,a7a77#c7 of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdff;a7a77#c77 is amended-- 7#a7 by striking ,if the ,president and inserting the following3 7,a7 ,in general ,if the ,president 2 and 7#b7 by adding at the end the following3 7,b7 ,notification ,the ,president may not terminate the designation of a country as a beneficiary sub-,saharan ,african country under subparagraph 7,a7 unless1 at least #fj days before the termination of such designation1 the ,president notifies ,congress and notifies the country of the ,president's intention to terminate such designation1 together with the considerations entering into the decision to terminate such designation4 4 7b7 ,withdrawal1 suspension1 or limitation of preferential tariff treatment ,section #ejf;,a of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdff;a7 is amended-- 7#a7 by redesignating subsection 7c7 as subsection 7d72 and 7#b7 by inserting after subsection 7b7 the following3 7c7 ,withdrawal1 suspension1 or limitation of preferential tariff treatment 7#a7 ,in general ,the ,president may withdraw1 suspend1 or limit the application of duty-free treatment provided for any article described in subsection 7b77#a7 of this section or section #aab of the ,african ,growth and ,opportunity ,act with respect to a beneficiary sub-,saharan ,african country if the ,president determines that withdrawing1 suspending1 or limiting such duty-free treatment would be more effective in promoting compliance by the country with the requirements described in subsection 7a77#a7 than terminating the designation of the country as a beneficiary sub-,saharan ,african country for purposes of this section4 7#b7 ,notification ,the ,president may not withdraw1 suspend1 or limit the application of duty-free treatment under paragraph 7#a7 unless1 at least #fj days before such withdrawal1 suspension1 or limitation1 the ,president notifies ,congress and notifies the country of the ,president's intention to withdraw1 suspend1 or limit such duty-free treatment1 together with the considerations entering into the decision to terminate such designation4 4 7c7 ,review and public comments on eligibility requirements ,section #ejf;,a of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdff;a71 as so amended1 is further amended-- 7#a7 by redesignating subsection 7d7 as subsection 7e72 and 7#b7 by inserting after subsection 7c7 the following3 7d7 ,review and public comments on eligibility requirements 7#a7 ,in general ,in carrying out subsection 7a77#b71 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 #ajd of the ,african ,growth and ,opportunity ,act and the eligibility criteria set forth in section #ejb of this ,act4 7#b7 ,public hearing ,the ,united ,states ,trade ,representative shall1 not later than #cj days after the date on which the ,president publishes the notice of review and request for public comments under paragraph 7#a7-- 7,a7 hold a public hearing on such review and request for public comments2 and 7,b7 publish in the ,federal ,register1 before such hearing is held1 notice of-- 7i7 the time and place of such hearing2 and 7ii7 the time and place at which such public comments will be accepted4 7#c7 ,petition process 7,a7 ,in general ,not later than #fj days after the date of the enactment of this subsection1 the ,president shall establish a process to allow any interested person1 at any time1 to file a petition with the ,office of the ,united ,states ,trade ,representative with respect to the compliance of any country listed in section #ajg of the ,african ,growth and ,opportunity ,act with the eligibility requirements set forth in section #ajd of such ,act and the eligibility criteria set forth in section #ejb of this ,act4 7,b7 ,use of petitions ,the ,president shall take into account all petitions filed pursuant to subparagraph 7,a7 in making determinations of compliance under subsections 7a77#c77;,a7 and 7c7 and in preparing any reports required by this title as such reports apply with respect to beneficiary sub-,saharan ,african countries4 7#d7 ,out-of-cycle reviews 7,a7 ,in general ,the ,president may1 at any time1 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 7#a74 ,the ,president shall give due consideration to petitions received under paragraph 7#c7 in determining whether to initiate an out-of-cycle review under this subparagraph4 7,b7 ,congressional notification ,before initiating an out-of-cycle review under subparagraph 7,a71 the ,president shall notify and consult with ,congress4 7,c7 ,consequences of review ,if1 pursuant to an out-of-cycle review conducted under subparagraph 7,a71 the ,president determines that a beneficiary sub-,saharan ,african country does not meet the requirements set forth in section #ajd7;a7 of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgjc7;a771 the ,president shall1 subject to the requirements of subsections 7a77#c77;,b7 and 7c77#b71 terminate the designation of the country as a beneficiary sub-,saharan ,african country or withdraw1 suspend1 or limit the application of duty-free treatment with respect to articles from the country4 7,d7 ,reports ,after each out-of-cycle review conducted under subparagraph 7,a7 with respect to a country1 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 withdraw1 suspend1 or limit the application of duty-free treatment with respect to articles from the country under subparagraph 7,c74 7,e7 ,initiation of out-of-cycle reviews for certain countries ,recognizing that concerns have been raised about the compliance with section #ajd7;a7 of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgjc7;a77 of some beneficiary sub-,saharan ,african countries1 the ,president shall initiate an out-of-cycle review under subparagraph 7,a7 with respect to ,south ,africa1 the most developed of the beneficiary sub-,saharan ,african countries1 and other beneficiary countries as appropriate1 not later than #cj days after the date of the enactment of the ,trade ,preferences ,extension ,act of #bjae4 4 #ajf4 ,promotion of the role of women in social and economic development in sub-,saharan ,africa 7a7 ,statement of policy ,section #ajc of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgjb7 is amended-- 7#a7 in paragraph 7#h71 by striking 2 and and inserting a semicolon2 7#b7 in paragraph 7#i71 by striking the period and inserting 2 and2 and 7#c7 by adding at the end the following3 7#aj7 promoting the role of women in social1 political1 and economic development in sub-,saharan ,africa4 4 7b7 ,eligibility requirements ,section #ajd7;a77#a77;,a7 of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgjc7;a77#a77;,a77 is amended by inserting for men and women after rights4 #ajg4 ,biennial ,,agoa utilization strategies 7a7 ,in general ,it is the sense of ,congress that-- 7#a7 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 7in this section referred to as ,,agoa utilization strategies72 7#b7 ,united ,states trade capacity building agencies should work with1 and provide appropriate resources to1 such sub-,saharan ,african countries to assist in developing and implementing biennial ,,agoa utilization strategies2 and 7#c7 as appropriate1 and to encourage greater regional integration1 the ,united ,states ,trade ,representative should consider requesting the ,regional ,economic ,communities to prepare biennial ,,agoa utilization strategies4 7b7 ,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 ,act4 ,to that end1 biennial ,,agoa utilization strategies should-- 7#a7 review potential exports under the ,african ,growth and ,opportunity ,act and identify opportunities and obstacles to increased trade and investment and enhanced poverty reduction efforts2 7#b7 identify obstacles to regional integration that inhibit utilization of benefits under the ,african ,growth and ,opportunity ,act2 7#c7 set out a plan to take advantage of opportunities and address obstacles identified in paragraphs 7#a7 and 7#b71 improve awareness of the ,african ,growth and ,opportunity ,act as a program that enhances exports to the ,united ,states1 and utilize ,united ,states ,agency for ,international ,development regional trade hubs2 7#d7 set out a strategy to promote small business and entrepreneurship2 and 7#e7 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 ,organization4 7c7 ,publication ,it is further the sense of ,congress that-- 7#a7 each beneficiary sub-,saharan ,african country should publish on an appropriate ,internet website of such country public versions of its ,,agoa utilization strategy2 and 7#b7 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 7#a74 #ajh4 ,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-- 7#a7 seek to deepen and expand trade and investment ties between sub-,saharan ,africa and the ,united ,states1 including through the negotiation of accession by sub-,saharan ,african countries to the ,world ,trade ,organization and the negotiation of trade and investment framework agreements1 bilateral investment treaties1 and free trade agreements1 as such agreements have the potential to catalyze greater trade and investment1 facilitate additional investment in sub-,saharan ,africa1 further poverty reduction efforts1 and promote economic growth2 7#b7 seek to negotiate agreements with individual sub-,saharan ,african countries as well as with the ,regional ,economic ,communities1 as appropriate2 7#c7 promote full implementation of commitments made under the ,,wto ,agreement 7as such term is defined in section #b7i7 of the ,uruguay ,round ,agreements ,act 7#ai ,u4,s4,c4 #ceja7i77 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 ,act2 and 7#d7 promote the negotiation of trade agreements that cover substantially all trade between parties to such agreements and1 if other countries seek to negotiate trade agreements that do not cover substantially all trade1 continue to object in all appropriate forums4 #aji4 ,agricultural technical assistance for sub-,saharan ,africa ,section #ac of the ,,agoa ,acceleration ,act of #bjjd 7#ai ,u4,s4,c4 #cgja note7 is amended-- 7#a7 in subsection 7a7-- 7,a7 by striking shall identify not fewer than #aj eligible sub-,saharan ,african countries as having the greatest and inserting 1 through the ,secretary of ,agriculture1 shall identify eligible sub-,saharan ,african countries that have2 and 7,b7 by striking and complying with sanitary and phytosanitary rules of the ,united ,states and inserting 1 complying with sanitary and phytosanitary rules of the ,united ,states1 and developing food safety standards2 7#b7 in subsection 7b7-- 7,a7 by striking #bj and inserting #cj2 and 7,b7 by inserting after from those countries the following3 1 particularly from businesses and sectors that engage women farmers and entrepreneurs12 and 7#c7 by adding at the end the following3 7c7 ,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 ,africa4 4 #aaj4 ,reports 7a7 ,implementation report 7#a7 ,in general ,not later than #a year after the date of the enactment of this ,act1 and biennially thereafter1 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 title4 7#b7 ,matters to be included ,the report required by paragraph 7#a7 shall include the following3 7,a7 ,a description of the status of trade and investment between the ,united ,states and sub-,saharan ,africa1 including information on leading exports to the ,united ,states from sub-,saharan ,african countries4 7,b7 ,any changes in eligibility of sub-,saharan ,african countries during the period covered by the report4 7,c7 ,a detailed analysis of whether each such beneficiary sub-,saharan ,african country is continuing to meet the eligibility requirements set forth in section #ajd of the ,african ,growth and ,opportunity ,act and the eligibility criteria set forth in section #ejb of the ,trade ,act of #aigd4 7,d7 ,a description of the status of regional integration efforts in sub-,saharan ,africa4 7,e7 ,a summary of ,united ,states trade capacity building efforts4 7,f7 ,any other initiatives related to enhancing the trade and investment relationship between the ,united ,states and sub-,saharan ,african countries4 7b7 ,potential trade agreements report ,not later than #a year after the date of the enactment of this ,act1 and every #e years thereafter1 the ,united ,states ,trade ,representative shall submit to ,congress a report that-- 7#a7 identifies sub-,saharan ,african countries that have a expressed an interest in entering into a free trade agreement with the ,united ,states2 7#b7 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 ,states2 and 7#c7 describes a plan for negotiating and concluding such agreements1 which includes the elements described in subparagraphs 7,a7 through 7,e7 of section #aaf7;b77#b7 of the ,african ,growth and ,opportunity ,act4 7c7 ,termination ,the reporting requirements of this section shall cease to have any force or effect after ,september #cj1 #bjbe4 #aaa4 ,technical amendments ,section #ajd of the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgjc71 as amended by section #ajf1 is further amended-- 7#a7 in subsection 7a71 by striking 7a7 ,in general4--2 and 7#b7 by striking subsection 7b74 #aab4 ,definitions ,in this title3 7#a7 ,beneficiary sub-,saharan ,african country ,the term beneficiary sub-,saharan ,african country means a beneficiary sub-,saharan ,african country described in subsection 7e7 of section #ejf;,a of the ,trade ,act of #aigd 7as redesignated by this ,act74 7#b7 ,sub-,saharan ,african country ,the term sub-,saharan ,african country has the meaning given the term in section #ajg of the ,african ,growth and ,opportunity ,act4 ,,ii ,extension of ,generalized ,system of ,preferences #bja4 ,extension of ,generalized ,system of ,preferences 7a7 ,in general ,section #eje of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdfe7 is amended by striking ,july #ca1 #bjac and inserting ,december #ca1 #bjag4 7b7 ,effective date 7#a7 ,in general ,the amendment made by subsection 7a7 shall apply to articles entered on or after the #cjth day after the date of the enactment of this ,act4 7#b7 ,retroactive application for certain liquidations and reliquidations 7,a7 ,in general ,notwithstanding section #ead of the ,tariff ,act of #aicj 7#ai ,u4,s4,c4 #aead7 or any other provision of law and subject to subparagraph 7,b71 any entry of a covered article to which duty-free treatment or other preferential treatment under title ,v of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdfa et seq47 would have applied if the entry had been made on ,july #ca1 #bjac1 that was made-- 7i7 after ,july #ca1 #bjac2 and 7ii7 before the effective date specified in paragraph 7#a71 shall be liquidated or reliquidated as though such entry occurred on the effective date specified in paragraph 7#a74 7,b7 ,requests ,a liquidation or reliquidation may be made under subparagraph 7,a7 with respect to an entry only if a request therefor is filed with ,u4,s4 ,customs and ,border ,protection not later than #ahj days after the date of the enactment of this ,act that contains sufficient information to enable ,u4,s4 ,customs and ,border ,protection-- 7i7 to locate the entry2 or 7ii7 to reconstruct the entry if it cannot be located4 7,c7 ,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 7,a7 shall be paid1 without interest1 not later than #ij days after the date of the liquidation or reliquidation 7as the case may be74 7#c7 ,definitions ,in this subsection3 7,a7 ,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 #aigd 7#ai ,u4,s4,c4 #bdfa et seq47 as of the effective date specified in paragraph 7#a74 7,b7 ,enter2 entry ,the terms enter and entry include a withdrawal from warehouse for consumption4 #bjb4 ,authority to designate certain cotton articles as eligible articles only for least-developed beneficiary developing countries under ,generalized ,system of ,preferences ,section #ejc7;b7 of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdfc7;b77 is amended by adding at the end the following3 7#e7 ,certain cotton articles ,notwithstanding paragraph 7#c71 the ,president may designate as an eligible article or articles under subsection 7a77#a77;,b7 only for countries designated as least-developed beneficiary developing countries under section #ejb7;a77#b7 cotton articles classifiable under subheading #ebja4jj4ah1 #ebja4jj4bh1 #ebja4jj4ch1 #ebjb4ii4cj1 or #ebjc4jj4cj of the ,harmonized ,tariff ,schedule of the ,united ,states4 4 #bjc4 ,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 #bjad 7a7 ,in general ,for purposes of applying and administering subsections 7c77#b7 and 7d7 of section #ejc of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdfc7 with respect to an article described in subsection 7b7 of this section1 subsections 7c77#b7 and 7d7 of section #ejc of such ,act shall be applied and administered by substituting ,october #a for ,july #a each place such date appears4 7b7 ,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 7a7 of section #ejc of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdfc7 and with respect to which a determination described in subsection 7c77#b77;,a7 of such section was made with respect to exports 7directly or indirectly7 to the ,united ,states of such eligible article during calendar year #bjad by the beneficiary developing country4 #bjd4 ,eligibility of certain luggage and travel articles for duty-free treatment under the ,generalized ,system of ,preferences ,section #ejc7;b77#a7 of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdfc7;b77#a77 is amended-- 7#a7 in subparagraph 7,a71 by striking paragraph 7#d7 and inserting paragraphs 7#d7 and 7#e72 7#b7 in subparagraph 7,e71 by striking ,footwear and inserting ,except as provided in paragraph 7#e71 footwear2 and 7#c7 by adding at the end the following3 7#e7 ,certain luggage and travel articles ,notwithstanding subparagraph 7,a7 or 7,e7 of paragraph 7#a71 the ,president may designate the following as eligible articles under subsection 7a73 7,a7 ,articles classifiable under subheading #dbjb4aa4jj1 #dbjb4ab4dj1 #dbjb4ba4fj1 #dbjb4ba4ij1 #dbjb4bb4ae1 #dbjb4bb4de1 #dbjb4ca4fj1 #dbjb4cb4dj1 #dbjb4cb4hj1 #dbjb4ib4ae1 #dbjb4ib4bj1 #dbjb4ib4de1 or #dbjb4ii4ij of the ,harmonized ,tariff ,schedule of the ,united ,states4 7,b7 ,articles classifiable under statistical reporting number #dbjb4ab4bjbj1 #dbjb4ab4bjej1 #dbjb4ab4hjcj1 #dbjb4ab4hjgj1 #dbjb4bb4hjej1 #dbjb4cb4ieej1 #dbjb4cb4iefj1 #dbjb4ia4jjcj1 #dbjb4ia4jjij1 #dbjb4ib4cjbj1 #dbjb4ib4cjca1 #dbjb4ib4cjia1 #dbjb4ib4ijbf1 or #dbjb4ib4ijfj of the ,harmonized ,tariff ,schedule of the ,united ,states1 as such statistical reporting numbers are in effect on the date of the enactment of the ,trade ,preferences ,extension ,act of #bjae4 4 ,,iii ,extension of preferential duty treatment program for ,haiti #cja4 ,extension of preferential duty treatment program for ,haiti ,section #bac;,a of the ,caribbean ,basin ,economic ,recovery ,act 7#ai ,u4,s4,c4 #bgjc;a7 is amended as follows3 7#a7 ,subsection 7b7 is amended as follows3 7,a7 ,paragraph 7#a7 is amended-- 7i7 in subparagraph 7,b77v77,i71 by amending item 7cc7 to read as follows3 7cc7 #fj percent or more during the #a-year period beginning on ,december #bj1 #bjag1 and each of the #g succeeding #a-year periods4 2 and 7ii7 in subparagraph 7,c7-- 7,i7 in the table1 by striking succeeding #aa #a-year periods and inserting #af succeeding #a-year periods2 and 7,,ii7 by striking ,december #ai1 #bjah and inserting ,december #ai1 #bjbe4 7,b7 ,paragraph 7#b7 is amended-- 7i7 in subparagraph 7,a77ii71 by striking #aa succeeding #a-year periods and inserting #af succeeding #a-year periods2 and 7ii7 in subparagraph 7,b77iii71 by striking #aa succeeding #a-year periods and inserting #af succeeding #a-year periods4 7#b7 ,subsection 7h7 is amended by striking ,september #cj1 #bjbj and inserting ,september #cj1 #bjbe4 ,,iv ,tariff classification of certain articles #dja4 ,tariff classification of recreational performance outerwear 7a7 ,amendments to ,additional ,u4,s4 ,notes ,the ,additional ,u4,s4 ,notes to chapter #fb of the ,harmonized ,tariff ,schedule of the ,united ,states are amended-- 7#a7 in ,additional ,u4,s4 ,note #b-- 7,a7 by striking ,for the purposes of subheadings and all that follows through #fbaa4bj4ae and inserting ,for purposes of this chapter2 7,b7 by striking garments classifiable in those subheadings and inserting a garment2 and 7,c7 by striking ,d #cfjj-ha and inserting ,d #cggi-ha2 and 7#b7 by adding at the end the following new notes3 #c4 7a7 ,for purposes of this chapter1 the term recreational performance outerwear means trousers 7including1 but not limited to1 paddling pants1 ski or snowboard pants1 and ski or snowboard pants intended for sale as parts of ski-suits71 coveralls and bib overalls1 and jackets 7including1 but not limited to1 full zip jackets1 paddling jackets1 ski jackets1 and ski jackets intended for sale as parts of ski-suits71 windbreakers1 and similar articles 7including padded1 sleeveless jackets7 composed of fabrics of cotton1 wool1 hemp1 bamboo1 silk1 or manmade fiber1 or a combination of such fibers1 that are either water resistant or treated with plastics1 or both1 with critically sealed seams1 and with five or more of the following features3 7i7 ,insulation for cold weather protection4 7ii7 ,pockets1 at least one of which has a zippered1 hook and loop1 or other type of closure4 7iii7 ,elastic1 drawcord1 or other means of tightening around the waist or leg hems1 including hidden leg sleeves with a means of tightening at the ankle for trousers and tightening around the waist or bottom hem for jackets4 7iv7 ,venting1 not including grommet7s74 7v7 ,articulated elbows or knees4 7vi7 ,reinforcement in one of the following areas3 the elbows1 shoulders1 seat1 knees1 ankles1 or cuffs4 7vii7 ,weatherproof closure at the waist or front4 7viii7 ,multi-adjustable hood or adjustable collar4 7ix7 ,adjustable powder skirt1 inner protective skirt1 or adjustable inner protective cuff at sleeve hem4 7x7 ,construction at the arm gusset that utilizes fabric1 design1 or patterning to allow radial arm movement4 7xi7 ,odor control technology4 ,the term recreational performance outerwear does not include occupational outerwear4 7b7 ,for purposes of this ,note1 the following terms have the following meanings3 7i7 ,the term treated with plastics refers to textile fabrics impregnated1 coated1 covered1 or laminated with plastics1 as described in ,note #b to chapter #ei4 7ii7 ,the term sealed seams means seams that have been covered by means of taping1 gluing1 bonding1 cementing1 fusing1 welding1 or a similar process so that water cannot pass through the seams when tested in accordance with the current version of ,,aatcc ,test ,method #ce4 7iii7 ,the term critically sealed seams means-- 7,a7 for jackets1 windbreakers1 and similar articles 7including padded1 sleeveless jackets71 sealed seams that are sealed at the front and back yokes1 or at the shoulders1 arm holes1 or both1 where applicable2 and 7,b7 for trousers1 overalls and bib overalls and similar articles1 sealed seams that are sealed at the front 7up to the zipper or other means of closure7 and back rise4 7iv7 ,the term insulation for cold weather protection means insulation with either synthetic fill1 down1 a laminated thermal backing1 or other lining for thermal protection from cold weather4 7v7 ,the term venting refers to closeable or permanent constructed openings in a garment 7excluding front1 primary zipper closures and grommet7s77 to allow increased expulsion of built-up heat during outdoor activities4 ,in a jacket1 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 garment4 ,in trousers1 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 garment4 7vi7 ,the term articulated elbows or knees refers to the construction of a sleeve 7or pant leg7 to allow improved mobility at the elbow 7or knee7 through the use of extra seams1 darts1 gussets1 or other means4 7vii7 ,the term reinforcement refers to the use of a double layer of fabric or section7s7 of fabric that is abrasion-resistant or otherwise more durable than the face fabric of the garment4 7viii7 ,the term weatherproof closure means a closure 7including1 but not limited to1 laminated or coated zippers1 storm flaps1 or other weatherproof construction7 that has been reinforced or engineered in a manner to reduce the penetration or absorption of moisture or air through an opening in the garment4 7ix7 ,the term multi-adjustable hood or adjustable collar means1 in the case of a hood1 a hood into which is incorporated two or more draw cords1 adjustment tabs1 or elastics1 or1 in the case of a collar1 a collar into which is incorporated at least one draw cord1 adjustment tab1 elastic1 or similar component1 to allow volume adjustments around a helmet1 or the crown of the head1 neck1 or face4 7x7 ,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 elements4 7xi7 ,the term arm gusset means construction at the arm of a gusset that utilizes an extra fabric piece in the underarm1 usually diamond- or triangular-shaped1 designed1 or patterned to allow radial arm movement4 7xii7 ,the term radial arm movement refers to unrestricted1 #ahj-;degree range of motion for the arm while wearing performance outerwear4 7xiii7 ,the term odor control technology means the incorporation into a fabric or garment of materials1 including1 but not limited to1 activated carbon1 silver1 copper1 or any combination thereof1 capable of adsorbing1 absorbing1 or reacting with human odors1 or effective in reducing the growth of odor-causing bacteria4 7xiv7 ,the term occupational outerwear means outerwear garments1 including uniforms1 designed or marketed for use in the workplace or at a worksite to provide durable protection from cold or inclement weather and_/or workplace hazards1 such as fire1 electrical1 abrasion1 or chemical hazards1 or impacts1 cuts1 punctures1 or similar hazards4 7c7 ,notwithstanding subdivision 7b77i7 of this ,note1 for purposes of this chapter1 ,notes #a and #b7;a77#a7 to chapter #ei and ,note #a7;c7 to chapter #fj shall be disregarded in classifying goods as recreational performance outerwear4 7d7 ,for purposes of this chapter1 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 resistant1 treated with plastics1 or a combination thereof1 and shall further enumerate the specific features that make the garments eligible to be classified as recreational performance outerwear4 4 7b7 ,tariff classifications ,chapter #fb of the ,harmonized ,tariff ,schedule of the ,united ,states is amended as follows3 7#a7 ,by striking subheading #fbja4aa4jj and inserting the following1 with the article description for subheading #fbja4aa having the same degree of indentation as the article description for subheading #fbja4aa4jj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4aa ,of wool or fine animal hair3 #fbja4aa4je,recreational performance outerwear#da_/kg #af4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #af4d_/kg #f4e 7,,om7#eb4i_/kg #eh4e #fbja4aa4aj,other#da_/kg #af4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #af4d_/kg #f4e 7,,om7 #eb4i_/kg #eh4e 4 7#b7 ,by striking subheadings #fbja4ab4aj and #fbja4ab4bj and inserting the following1 with the article description for subheading #fbja4ab4je having the same degree of indentation as the article description for subheading #fbja4ab4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4ab4je,recreational performance outerwear#i4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#fj ,other3 #fbja4ab4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down #d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i 7,,au7#fj #fbja4ab4bj,other#i4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij 4 7#c7 ,by striking subheadings #fbja4ac4aj through #fbja4ac4dj and inserting the following1 with the article description for subheading #fbja4ac4je having the same degree of indentation as the article description for subheading #fbja4ac4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4ac4je,recreational performance outerwear#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij ,other3 #fbja4ac4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down #d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i 7,,au7#fj ,other3 #fbja4ac4cj;,containing #cf percent or more by weight of wool or fine animal hair#di4g_/kg #ai4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#eb4i_/kg #eh4e #fbja4ac4dj,other#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij 4 7#d7 ,by striking subheadings #fbja4ai4aj and #fbja4ai4ij and inserting the following1 with the article description for subheading #fbja4ai4je having the same degree of indentation as the article description for subheading #fbja4ai4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4ai4je,recreational performance outerwear#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce ,other3 #fbja4ai4aj;,containing #gj percent or more by weight of silk or silk waste ,free#ce #fbja4ai4ij,other#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce 4 7#e7 ,by striking subheadings #fbja4ia4aj and #fbja4ia4bj and inserting the following1 with the article description for subheading #fbja4ia4je having the same degree of indentation as the article description for subheading #fbja4ia4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4ia4je,recreational performance outerwear#di4g_/kg #ai4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ai4h_/kg #g4h 7,,om7#eh4e ,other3 #fbja4ia4aj,padded1 sleeveless jackets #h4e;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #g4f 7,,au7 #c4d 7,,om7#eh4e #fbja4ia4bj,other#di4g_/kg #ai4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ai4h_/kg #g4h 7,,om7#eb4i_/kg #eh4e 4 7#f7 ,by striking subheadings #fbja4ib4aj through #fbja4ib4bj and inserting the following1 with the article description for subheading #fbja4ib4je having the same degree of indentation as the article description for subheading #fbja4ib4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4ib4je,recreational performance outerwear#i4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ij ,other3 #fbja4ib4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down #d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i 7,,au7 #fj ,other3 #fbja4ib4ae,water resistant#f4b;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #e4e 7,,au7 #cg4e #fbja4ib4bj,other#i4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ij 4 7#g7 ,by striking subheadings #fbja4ic4aj through #fbja4ic4ce and inserting the following1 with the article description for subheading #fbja4ic4je having the same degree of indentation as the article description for subheading #fbja4ic4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4ic4je,recreational performance outerwear#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij ,other3 #fbja4ic4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down #d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i 7,,au7 #fj ,other3 #fbja4ic4bj,padded1 sleeveless jackets#ad4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #gf ,other3 #fbja4ic4be;,containing #cf percent or more by weight of wool or fine animal hair#di4e_/kg #ai4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #eb4i_/kg #eh4e ,other3 #fbja4ic4cj,water resistant #g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #fe #fbja4ic4ce,other#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ij 4 7#h7 ,by striking subheadings #fbja4ii4aj and #fbja4ii4ij and inserting the following1 with the article description for subheading #fbja4ii4je having the same degree of indentation as the article description for subheading #fbja4ii4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbja4ii4je,recreational performance outerwear#d4b;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4g 7,,au7#ce ,other3 #fbja4ii4aj;,containing #gj percent or more by weight of silk or silk waste,free#ce #fbja4ii4ij,other#d4b;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4g 7,,au7#ce 4 7#i7 ,by striking subheading #fbjb4aa4jj and inserting the following1 with the article description for subheading #fbjb4aa having the same degree of indentation as the article description for subheading #fbjb4aa4jj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4aa,of wool or fine animal hair3 #fbjb4aa4je,recreational performance outerwear #da_/kg #af4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #af4d_/kg #f4e 7,,om7 #df4c_/kg #eh4e #fbjb4aa4aj,other#da_/kg #af4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #af4d_/kg #f4e 7,,om7 #df4c_/kg #eh4e 4 7#aj7 ,by striking subheadings #fbjb4ab4aj and #fbjb4ab4bj and inserting the following1 with the article description for subheading #fbjb4ab4je having the same degree of indentation as the article description for subheading #fbjb4ab4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4ab4je,recreational performance outerwear#h4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#h 7,,au7#ij ,other3 #fbjb4ab4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down #d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4i 7,,au7#fj #fbjb4ab4bj,other#h4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#h 7,,au7#ij 4 7#aa7 ,by striking subheadings #fbjb4ac4aj through #fbjb4ac4dj and inserting the following1 with the article description for subheading #fbjb4ac4je having the same degree of indentation as the article description for subheading #fbjb4ac4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4ac4je,recreational performance outerwear#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij ,other3 #fbjb4ac4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down #d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4i 7,,au7#fj ,other3 #fbjb4ac4cj;,containing #cf percent or more by weight of wool or fine animal hair#dc4e_/kg #ai4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#df4c_/kg #eh4e #fbjb4ac4dj,other#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij 4 7#ab7 ,by striking subheadings #fbjb4ai4aj and #fbjb4ai4ij and inserting the following1 with the article description for subheading #fbjb4ai4je having the same degree of indentation as the article description for subheading #fbjb4ai4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4ai4je,recreational performance outerwear#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce ,other3 #fbjb4ai4aj;,containing #gj percent or more by weight or silk or silk waste,free#ce #fbjb4ai4ij,other#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce 4 7#ac7 ,by striking subheadings #fbjb4ia4aj and #fbjb4ia4bj and inserting the following1 with the article description for subheading #fbjb4ia4je having the same degree of indentation as the article description for subheading #fbjb4ia4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4ia4je,recreational performance outerwear#cf_/kg #af4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ad4d_/kg #f4e 7,,om7#eh4e ,other3 #fbjb4ia4aj,padded1 sleeveless jackets #ad;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #e4f 7,,om7#eh4e #fbjb4ia4bj,other#cf_/kg #af4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ad4d_/kg #f4e 7,,om7#df4c_/kg #eh4e 4 7#ad7 ,by striking subheadings #fbjb4ib4aj through #fbjb4ib4bj and inserting the following1 with the article description for subheading #fbjb4ib4je having the same degree of indentation as the article description for subheading #fbjb4ib4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4ib4je,recreational performance outerwear#h4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#h 7,,au7#ij ,other3 #fbjb4ib4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down #d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4i 7,,au7#fj ,other3 #fbjb4ib4ae,water resistant#f4b;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#e4e 7,,au7#cg4e #fbjb4ib4bj,other#h4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#h 7,,au7#ij 4 7#ae7 ,by striking subheadings #fbjb4ic4aj through #fbjb4ic4ej and inserting the following1 with the article description for subheading #fbjb4ic4je having the same degree of indentation as the article description for subheading #fbjb4ic4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4ic4je,recreational performance outerwear#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij ,other3 #fbjb4ic4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down#d4d;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i 7,,au7#fj ,other3 #fbjb4ic4bj,padded1 sleeveless jackets#ad4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#gf ,other3 #fbjb4ic4dj;,containing #cf percent or more by weight of wool or fine animal hair#dc4d_/kg #ai4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#df4c_/kg #eh4e ,other3 #fbjb4ic4de,water resistant #g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7#fe #fbjb4ic4ej,other#bg4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij 4 7#af7 ,by striking subheadings #fbjb4ii4aj and #fbjb4ii4ij and inserting the following1 with the article description for subheading #fbjb4ii4je having the same degree of indentation as the article description for subheading #fbjb4ii4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjb4ii4je,recreational performance outerwear#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce ,other3 #fbjb4ii4aj;,containing #gj percent or more by weight of silk or silk waste,free#ce #fbjb4ii4ij,other#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce 4 7#ag7 ,by striking subheadings #fbjc4da and #fbjc4da4je1 and the superior text to subheading #fbjc4da4je1 and inserting the following1 with the article description for subheading #fbjc4da having the same degree of indentation as the article description for subheading #fbjc4da 7as in effect on the day before the date of the enactment of this ,act73 #fbjc4da,of wool or fine animal hair3 #fbjc4da4je,recreational performance outerwear#da4i_/kg #af4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1,,il1 ,,jo1,,kr1 ,,ma1,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #af4g_/kg #f4e 7,,om7#eb4i_/kg #eh4e ,trousers1 breeches and shorts3 #fbjc4da4aj,trousers and breeches1 containing elastomeric fiber1 water resistant1 without belt loops1 weighing more than #i kg per dozen#g4f ,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4h 7,,au7 #c 7,,om7#eb4i_/kg #eh4e 4 7#ah7 ,by striking subheadings #fbjc4db4aj through #fbjc4db4dj and inserting the following1 with the article description for subheading #fbjc4db4je having the same degree of indentation as the article description for subheading #fbjc4db4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjc4db4je,recreational performance outerwear#af4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4f 7,,kr7#ij ,other3 #fbjc4db4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down ,free#fj ,other3 #fbjc4db4bj;,bib and brace overalls#aj4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ij #fbjc4db4dj,other#af4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4f 7,,kr7#ij 4 7#ai7 ,by striking subheadings #fbjc4dc4aj through #fbjc4dc4dj and inserting the following1 with the article description for subheading #fbjc4dc4je having the same degree of indentation as the article description for subheading #fbjc4dc4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjc4dc4je,recreational performance outerwear#bg4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4a 7,,kr7#ij ,other3 #fbjc4dc4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down ,free#fj ,other3 ,bib and brace overalls3 #fbjc4dc4ae,water resistant #g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #fe #fbjc4dc4bj,other#ad4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #gf ,other3 #fbjc4dc4be;,certified hand-loomed and folklore products #ab4b;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #gf ,other3 #fbjc4dc4cj;,containing #cf percent or more by weight of wool or fine animal hair#di4f_/kg #ai4g;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #eb4i_/kg #eh4e ,other3 #fbjc4dc4ce,water resistant trousers or breeches#g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #b4h 7,,kr7#fe #fbjc4dc4dj,other#bg4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4a 7,,kr7#ij 4 7#bj7 ,by striking subheadings #fbjc4di through #fbjc4di4hj and inserting the following1 with the article description for subheading #fbjc4di having the same degree of indentation as the article description for subheading #fbjc4di 7as in effect on the day before the date of the enactment of this ,act73 #fbjc4di,of other textile materials3 #fbjc4di4je,recreational performance outerwear#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#a4a 7,,kr7#ce ,other3 ,of artificial fibers3 #fbjc4di4aj;,bib and brace overalls#h4e;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #g4f 7,,au7#gf ,trousers1 breeches and shorts3 #fbjc4di4ae;,certified hand-loomed and folklore products #ab4b;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#gf #fbjc4di4bj,other#bg4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#ij #fbjc4di4dj;,containing #gj percent or more by weight of silk or silk waste,free#ce #fbjc4di4hj,other#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#a4a 7,,kr7#ce 4 7#ba7 ,by striking subheadings #fbjd4fa4aj and #fbjd4fa4ij and inserting the following1 with the article description for subheading #fbjd4fa4je having the same degree of indentation as the article description for subheading #fbjd4fa4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjd4fa4je,recreational performance outerwear#ac4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #e4d 7,,om7 #h 7,,au7#eh4e ,other3 #fbjd4fa4aj,trousers and breeches1 containing elastomeric fiber1 water resistant1 without belt loops1 weighing more than #f kg per dozen#g4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c 7,,om7 #f4h 7,,au7 #eh4e #fbjd4fa4ij,other#ac4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #e4d 7,,om7 #h 7,,au7 #eh4e 4 7#bb7 ,by striking subheadings #fbjd4fb4aj through #fbjd4fb4dj and inserting the following1 with the article description for subheading #fbjd4fb4je having the same degree of indentation as the article description for subheading #fbjd4fb4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjd4fb4je,recreational performance outerwear#af4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4f 7,,kr7#ij ,other3 #fbjd4fb4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down ,free#fj ,other3 #fbjd4fb4bj;,bib and brace overalls#h4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ij ,other3 #fbjd4fb4cj;,certified hand-loomed and folklore products #g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #cg4e #fbjd4fb4dj,other#af4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4f 7,,kr7#ij 4 7#bc7 ,by striking subheadings #fbjd4fc4aj through #fbjd4fc4ce and inserting the following1 with the article description for subheading #fbjd4fc4je having the same degree of indentation as the article description for subheading #fbjd4fc4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbjd4fc4je,recreational performance outerwear#bh4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4d 7,,kr7#ij ,other3 #fbjd4fc4aj;,containing #ae percent or more by weight of down and waterfowl plumage and of which down comprises #ce percent or more by weight2 containing #aj percent or more by weight of down ,free#fj ,other3 ,bib and brace overalls3 #fbjd4fc4ab,water resistant#g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #fe #fbjd4fc4ae,other#ad4i;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #gf #fbjd4fc4bj;,certified hand-loomed and folklore products#aa4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #gf ,other3 #fbjd4fc4be;,containing #cf percent or more by weight of wool or fine animal hair#ac4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #eh4e ,other3 #fbjd4fc4cj,water resistant trousers or breeches #g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #fe #fbjd4fc4ce,other#bh4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4d 7,,kr7#ij 4 7#bd7 ,by striking subheadings #fbjd4fi through #fbjd4fi4ij and inserting the following1 with the article description for subheading #fbjd4fi having the same degree of indentation as the article description for subheading #fbjd4fi 7as in effect on the day before the date of the enactment of this ,act73 #fbjd4fi,of other textile materials3 #fbjd4fi4je,recreational performance outerwear#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce ,other3 ,of artificial fibers3 #fbjd4fi4aj;,bib and brace overalls#ac4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #gf ,trousers1 breeches and shorts3 #fbjd4fi4bj;,containing #cf percent or more by weight of wool or fine animal hair#ac4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #eh4e #fbjd4fi4be,other#bh4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #ij ,of silk or silk waste3 #fbjd4fi4dj;,containing #gj percent or more by weight of silk or silk waste#a4a;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,j1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #fe #fbjd4fi4fj,other#g4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #fe #fbjd4fi4ij,other#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #ce 4 7#be7 ,by striking subheadings #fbaj4dj4cj and #fbaj4dj4ej and inserting the following1 with the article description for subheading #fbaj4dj4je having the same degree of indentation as the article description for subheading #fbaj4dj4cj 7as in effect on the day before the date of the enactment of this ,act73 #fbaj4dj4je ,recreational performance outerwear #g4a;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7#fe ,other3 #fbaj4dj4cj ,having an outer surface impregnated1 coated1 covered or laminated with rubber or plastics material which completely obscures the underlying fabric#c4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7 #fe #fbaj4dj4ej,other #g4a;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7 #fe 4 7#bf7 ,by striking subheadings #fbaj4ej4cj and #fbaj4ej4ej and inserting the following1 with the article description for subheading #fbaj4ej4je having the same degree of indentation as the article description for subheading #fbaj4ej4cj 7as in effect on the day before the date of the enactment of this ,act73 #fbaj4ej4je ,recreational performance outerwear #g4a;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7#fe ,other3 #fbaj4ej4cj ,having an outer surface impreg- nated1 coated1 covered or laminated with rubber or plastics material which completely obscures the underlying fabric #c4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7 #fe #fbaj4ej4ej,other #g4a;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7 #fe 4 7#bg7 ,by striking subheading #fbaa4cb4jj and inserting the following1 with the article description for subheading #fbaa4cb having the same degree of indentation as the article description for subheading #fbaa4cb4jj 7as in effect on the day before the date of the enactment of this ,act73 #fbaa4cb,of cotton3 #fbaa4cb4je,recreational performance outerwear#h4a;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ij #fbaa4cb4aj,other #h4a;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #ij 4 7#bh7 ,by striking subheading #fbaa4cc4jj and inserting the following1 with the article description for subheading #fbaa4cc having the same degree of indentation as the article description for subheading #fbaa4cc4jj 7as in effect on the day before the date of the enactment of this ,act73 #fbaa4cc,of man-made fibers3 #fbaa4cc4je,recreational performance outerwear#af;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4d 7,,om7#gf #fbaa4cc4aj ,other #af ,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4d 7,,om7 #gf 4 7#bi7 ,by striking subheadings #fbaa4ci4je through #fbaa4ci4ij and inserting the following1 with the article description for subheading #fbaa4ci4je having the same degree of indentation as the article description for subheading #fbaa4ci4je 7as in effect on the day before the date of the enactment of this ,act73 #fbaa4ci4je,recreational performance outerwear#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce ,other3 #fbaa4ci4aj,of wool or fine animal hair#ab;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #d4h 7,,om7#eh4e #fbaa4ci4bj;,containing #gj percent or more by weight of silk or silk waste#j4e;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce #fbaa4ci4ij,other#b4h;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce 4 7#cj7 ,by striking subheading #fbaa4db4jj and inserting the following1 with the article description for subheading #fbaa4db having the same degree of indentation as the article description for subheading #fbaa4db4jj 7as in effect on the day before the date of the enactment of this ,act73 #fbaa4db,of cotton3 #fbaa4db4je,recreational performance outerwear#h4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #g4b 7,,au7#ij #fbaa4db4aj,other#h4a;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #g4b 7,,au7 #ij 4 7#ca7 ,by striking subheading #fbaa4dc4jj and inserting the following1 with the article description for subheading #fbaa4dc having the same degree of indentation as the article description for subheading #fbaa4dc4jj 7as in effect on the day before the date of the enactment of this ,act73 #fbaa4dc,of man-made fibers3 #fbaa4dc4je,recreational performance outerwear#af;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #f4d 7,,om7#ij #fbaa4dc4aj,other#af ,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #f4d 7,,om7#ij 4 7#cb7 ,by striking subheadings #fbaa4di4aj through #fbaa4di4ij and inserting the following1 with the article description for subheading #fbaa4di4je having the same degree of indentation as the article description for subheading #fbaa4di4aj 7as in effect on the day before the date of the enactment of this ,act73 #fbaa4di4je,recreational performance outerwear#g4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4e 7,,au7#b4i 7,,kr7#ce ,other3 #fbaa4di4aj;,containing #gj percent or more by weight of silk or silk waste #a4b;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce #fbaa4di4da,of wool or fine animal hair#ab;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #d4h 7,,om7#h 7,,au7#eh4e #fbaa4di4ij,other#g4c;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4e 7,,au7#b4i 7,,kr7#ce 4 #djb4 ,duty treatment of protective active footwear 7a7 ,definition of protective active footwear ,the ,additional ,u4,s4 ,notes to chapter #fd of the ,harmonized ,tariff ,schedule of the ,united ,states are amended by adding at the end the following3 #f4 ,for the purposes of subheadings #fdjb4ia4db and #fdjb4ii4cb1 the term protective active footwear means footwear 7other than footwear described in ,subheading ,note #a7 that is designed for outdoor activities1 such as hiking shoes1 trekking shoes1 running shoes1 and trail running shoes1 the foregoing valued over #bd_/pair and which provides protection against water that is imparted by the use of a coated or laminated textile fabric4 4 7b7 ,duty treatment for protective active footwear ,chapter #fd of the ,harmonized ,tariff ,schedule of the ,united ,states is amended as follows3 7#a7 ,by inserting after subheading #fdjb4ia4dj the following new subheading1 with the article description for subheading #fdjb4ia4db having the same degree of indentation as the article description for subheading #fdjb4ia4dj3 #fdjb4ia4db ,protective active footwear 7except footwear with waterproof molded bottoms1 including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather71 whose height from the bottom of the outer sole to the top of the upper does not exceed #ae4cd cm#bj;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,d1 ,e1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,r1 ,,sg7 #ce 4 7#b7 ,by inserting immediately preceding subheading #fdjb4ii4cc the following new subheading1 with the article description for subheading #fdjb4ii4cb having the same degree of indentation as the article description for subheading #fdjb4ii4cc3 #fdjb4ii4cb ,protective active footwear#bj;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 ,d1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,p7 #a 7,,pa7 #f 7,,om7 #f 7,,pe7 #ab 7,,co7 #bj 7,,kr7 #ce 4 7c7 ,staged rate reductions ,the staged reductions in special rates of duty proclaimed for subheading #fdjb4ii4ij of the ,harmonized ,tariff ,schedule of the ,united ,states before the date of the enactment of this ,act shall be applied to subheading #fdjb4ii4cb of such ,schedule1 as added by subsection 7b77#b71 beginning in calendar year #bjaf4 #djc4 ,effective date ,this title and the amendments made by this title shall-- 7#a7 take effect on the #aeth day after the date of the enactment of this ,act2 and 7#b7 apply to articles entered1 or withdrawn from warehouse for consumption1 on or after such #aeth day4 ,v ,miscellaneous provisions #eja4 ,report on contribution of trade preference programs to reducing poverty and eliminating hunger ,not later than #a year after the date of the enactment of this ,act1 the ,president shall submit to ,congress a report assessing the contribution of the trade preference programs of the ,united ,states1 including the ,generalized ,system of ,preferences under title ,v of the ,trade ,act of #aigd 7#ai ,u4,s4,c4 #bdfa et seq471 the ,african ,growth and ,opportunity ,act 7#ai ,u4,s4,c4 #cgja et seq471 and the ,caribbean ,basin ,economic ,recovery ,act 7#ai ,u4,s4,c4 #bgja et seq471 to the reduction of poverty and the elimination of hunger4 ,,vi ,offsets #fja4 ,customs user fees 7a7 ,in general ,section #acjca7;j77#c77;,a7 of the ,consolidated ,omnibus ,budget ,reconciliation ,act of #aihe 7#ai ,u4,s4,c4 #eh;c7j77#c77;,a77 is amended by striking ,september #cj1 #bjbd and inserting ,july #g1 #bjbe4 7b7 ,rate for merchandise processing fees ,section #ejc of the ,united ,states-,korea ,free ,trade ,agreement ,implementation ,act 7,public ,law #aab-da2 #abe ,stat4 #dfj7 is amended by striking ,june #cj1 #bjba and inserting ,june #cj1 #bjbe4 #fjb4 ,time for payment of corporate estimated taxes ,notwithstanding section #ffee of the ,internal ,revenue ,code of #aihf1 in the case of a corporation with assets of not less than #a billion 7determined as of the end of the preceding taxable year7-- 7#a7 the amount of any required installment of corporate estimated tax which is otherwise due in ,july1 ,august1 or ,september of #bjbj shall be increased by #e4be percent of such amount 7determined without regard to any increase in such amount not contained in such ,code72 and 7#b7 the amount of the next required installment after an installment referred to in paragraph 7#a7 shall be appropriately reduced to reflect the amount of the increase by reason of such paragraph4 #fjc4 ,elimination of modification of the ,medicare sequester for fiscal year #bjbd 7a7 ,in general ,subject to subsection 7b71 section #bea;,a7#f77;,d77ii7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a7#f77;,d77ii77 is amended by striking #j4be percent and inserting #j4j percent4 7b7 ,effective date ,the amendment made by subsection 7a7 shall not take effect unless the ,trade ,act of #bjae is enacted and if the ,trade ,act of #bjae is enacted after the date of the enactment of this ,act1 such amendment shall be executed as if this ,act had been enacted after the date of the enactment of such other ,act4 #fjd4 ,payee statement required to claim certain education tax benefits 7a7 ,american opportunity credit1 hope scholarship credit1 and lifetime learning credit 7#a7 ,in general ,section #be;,a7g7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#h7 ,payee statement requirement ,except as otherwise provided by the ,secretary1 no credit shall be allowed under this section unless the taxpayer receives a statement furnished under section #fjej,s7d7 which contains all of the information required by paragraph 7#b7 thereof4 4 7#b7 ,statement received by dependent ,section #be;,a7g77#c7 of such ,code is amended by striking and at the end of subparagraph 7,a71 by striking the period at the end of subparagraph 7,b7 and inserting 1 and1 and by adding at the end the following3 7,c7 a statement described in paragraph 7#h7 and received by such individual shall be treated as received by the taxpayer4 4 7b7 ,deduction for qualified tuition and related expenses ,section #bbb7;d7 of such ,code is amended by redesignating paragraph 7#f7 as paragraph 7#g71 and by inserting after paragraph 7#e7 the following new paragraph3 7#f7 ,payee statement requirement 7,a7 ,in general ,except as otherwise provided by the ,secretary1 no deduction shall be allowed under subsection 7a7 unless the taxpayer receives a statement furnished under section #fjej,s7d7 which contains all of the information required by paragraph 7#b7 thereof4 7,b7 ,statement received by dependent ,the receipt of the statement referred to in subparagraph 7,a7 by an individual described in subsection 7c77#c7 shall be treated for purposes of subparagraph 7,a7 as received by the taxpayer4 4 7c7 ,information required ,to be provided on payee statement ,section #fjej,s7d77#b7 of such ,code is amended to read as follows3 7#b7 the information required by subsection 7b77#b74 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #fje4 ,special rule for educational institutions unable to collect ,t,i,ns of individuals with respect to higher education tuition and related expenses 7a7 ,in general ,section #fgbd of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7f7 ,special rule for returns of educational institutions related to higher education tuition and related expenses ,no penalty shall be imposed under section #fgba or #fgbb solely by reason of failing to provide the ,,tin of an individual on a return or statement required by section #fjej,s7a77#a7 if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury 7and in such form and manner as may be prescribed by the ,secretary7 that it has complied with standards promulgated by the ,secretary for obtaining such individual's ,,tin4 4 7b7 ,effective date ,the amendments made by this section shall apply to returns required to be made1 and statements required to be furnished1 after ,december #ca1 #bjae4 #fjf4 ,penalty for failure to file correct information returns and provide payee statements 7a7 ,in general ,section #fgba7;a77#a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #ajj and inserting #bej2 and 7#b7 by striking #a1ejj1jjj and inserting #c1jjj1jjj4 7b7 ,reduction where correction in specified period 7#a7 ,correction within #cj days ,section #fgba7;b77#a7 of such ,code is amended-- 7,a7 by striking #cj and inserting #ej2 7,b7 by striking #ajj and inserting #bej2 and 7,c7 by striking #bej1jjj and inserting #ejj1jjj4 7#b7 ,failures corrected on or before ,august #a ,section #fgba7;b77#b7 of such ,code is amended-- 7,a7 by striking #fj and inserting #ajj2 7,b7 by striking #ajj 7prior to amendment by subparagraph 7,a77 and inserting #bej2 and 7,c7 by striking #ejj1jjj and inserting #a1ejj1jjj4 7c7 ,lower limitation for persons with gross receipts of not more than #e1jjj1jjj ,section #fgba7;d77#a7 of such ,code is amended-- 7#a7 in subparagraph 7,a7-- 7,a7 by striking #ejj1jjj and inserting #a1jjj1jjj2 and 7,b7 by striking #a1ejj1jjj and inserting #c1jjj1jjj2 7#b7 in subparagraph 7,b7-- 7,a7 by striking #ge1jjj and inserting #age1jjj2 and 7,b7 by striking #bej1jjj and inserting #ejj1jjj2 and 7#c7 in subparagraph 7,c7-- 7,a7 by striking #bjj1jjj and inserting #ejj1jjj2 and 7,b7 by striking #ejj1jjj 7prior to amendment by subparagraph 7,a77 and inserting #a1ejj1jjj4 7d7 ,penalty in case of intentional disregard ,section #fgba7;e7 of such ,code is amended-- 7#a7 by striking #bej in paragraph 7#b7 and inserting #ejj2 and 7#b7 by striking #a1ejj1jjj in paragraph 7#c77;,a7 and inserting #c1jjj1jjj4 7e7 ,failure ,to furnish correct payee statements 7#a7 ,in general ,section #fgbb7;a77#a7 of such ,code is amended-- 7,a7 by striking #ajj and inserting #bej2 and 7,b7 by striking #a1ejj1jjj and inserting #c1jjj1jjj4 7#b7 ,reduction where correction in specified period 7,a7 ,correction within #cj days ,section #fgbb7;b77#a7 of such ,code is amended-- 7i7 by striking #cj and inserting #ej2 7ii7 by striking #ajj and inserting #bej2 and 7iii7 by striking #bej1jjj and inserting #ejj1jjj4 7,b7 ,failures corrected on or before ,august #a ,section #fgbb7;b77#b7 of such ,code is amended-- 7i7 by striking #fj and inserting #ajj2 7ii7 by striking #ajj 7prior to amendment by clause 7i77 and inserting #bej2 and 7iii7 by striking #ejj1jjj and inserting #a1ejj1jjj4 7#c7 ,lower limitation for persons with gross receipts of not more than #e1jjj1jjj ,section #fgbb7;d77#a7 of such ,code is amended-- 7,a7 in subparagraph 7,a7-- 7i7 by striking #ejj1jjj and inserting #a1jjj1jjj2 and 7ii7 by striking #a1ejj1jjj and inserting #c1jjj1jjj2 7,b7 in subparagraph 7,b7-- 7i7 by striking #ge1jjj and inserting #age1jjj2 and 7ii7 by striking #bej1jjj and inserting #ejj1jjj2 and 7,c7 in subparagraph 7,c7-- 7i7 by striking #bjj1jjj and inserting #ejj1jjj2 and 7ii7 by striking #ejj1jjj 7prior to amendment by subparagraph 7,a77 and inserting #a1ejj1jjj4 7#d7 ,penalty in case of intentional disregard ,section #fgbb7;e7 of such ,code is amended-- 7,a7 by striking #bej in paragraph 7#b7 and inserting #ejj2 and 7,b7 by striking #a1ejj1jjj in paragraph 7#c77;,a7 and inserting #c1jjj1jjj4 7f7 ,effective date ,the amendments made by this section shall apply with respect to returns and statements required to be filed after ,december #ca1 #bjae4 ,clerk4