#aad? ,,congress  #a/ ,session  ,9 !    
,h\se ( ,repres5tatives1 ,u4 ,s41  ,june
 #aa1 #bjae  ,,h\se ,,am5dm5t ,,to      
,,s5ate ,,am5dm5t3  ,t ! ,h\se agree to 
! am5dm5t ( ! ,s5ate to ! title ( ! bill
 7,h4,r4 #abie7 entitl$ ,an ,act to am5d
 ! ,int]nal ,rev5ue ,code ( #aihf to    
improve ! process = mak+ det]m9ations ) 
respect to :e!r organizations are exempt
 f taxation "u section #eja7;c77#d7 (   
su* ,code4 & be x fur!r  ,t ! ,h\se     
agree to ! am5dm5t ( ! ,s5ate to ! text 
( ! a=em5tion$ bill1 ) ! foll[+  ,9 lieu
 ( ! matt] propos$ to be ins]t$ by !    
am5dm5t ( ! ,s5ate to ! text ( ! bill1  
ins]t ! foll[+3 #a4 ,%ort title2 table (
 cont5ts  7a7 ,%ort title ,?is ,act may 
be cit$ z ! ,trade ,pref]5ces ,ext5sion 
,act ( #bjae4  7b7 ,table ( cont5ts ,!  
table ( cont5ts = ?is ,act is z foll[s3 
,sec4 #a4 ,%ort title2 table ( cont5ts4 
,title ,i--,ext5sion ( ,african ,gr[? & 
,opportunity ,act ,sec4 #aja4 ,%ort     
title4 ,sec4 #ajb4 ,f9d+s4 ,sec4 #ajc4  
,ext5sion ( ,african ,gr[? &            

,opportunity ,act4 ,sec4 #ajd4          
,modifications ( rules ( orig9 =        
duty-free treatm5t = articles (         
b5efici>y sub-,sah>an ,african c\ntries 
"u ,g5]aliz$ ,sy/em ( ,pref]5ces4 ,sec4 
#aje4 ,monitor+ & review ( eligibility  
"u ,g5]aliz$ ,sy/em ( ,pref]5ces4 ,sec4 
#ajf4 ,promotion ( ! role ( wom5 9      
social & economic developm5t 9          
sub-,sah>an ,africa4 ,sec4 #ajg4        
,bi5nial ,,agoa utilization /rategies4  
,sec4 #ajh4 ,deep5+ & exp&+ trade &     
inve/m5t ties betwe5 sub-,sah>an ,africa
 & ! ,unit$ ,/ates4 ,sec4 #aji4         
,agricultural te*nical assi/ance =      
sub-,sah>an ,africa4 ,sec4 #aaj4        
,reports4 ,sec4 #aaa4 ,te*nical         
am5dm5ts4 ,sec4 #aab4 ,def9itions4      
,title ,,ii--,ext5sion ( ,g5]aliz$      
,sy/em ( ,pref]5ces ,sec4 #bja4         
,ext5sion ( ,g5]aliz$ ,sy/em (          
,pref]5ces4 ,sec4 #bjb4 ,au?ority to    
designate c]ta9 cotton articles z       
eligible articles only = lea/-develop$  
b5efici>y develop+ c\ntries "u ,g5]aliz$

 ,sy/em ( ,pref]5ces4 ,sec4 #bjc4       
,application ( competitive ne$          
limitation & waiv] "u ,g5]aliz$ ,sy/em (
 ,pref]5ces ) respect to articles (     
b5efici>y develop+ c\ntries export$ to !
 ,unit$ ,/ates dur+ cal5d> ye> #bjad4   
,sec4 #bjd4 ,eligibility ( c]ta9 luggage
 & travel articles = duty-free treatm5t 
"u ! ,g5]aliz$ ,sy/em ( ,pref]5ces4     
,title ,,iii--,ext5sion ( pref]5tial    
duty treatm5t program = ,haiti ,sec4    
#cja4 ,ext5sion ( pref]5tial duty       
treatm5t program = ,haiti4 ,title       
,,iv--,t>iff classification ( c]ta9     
articles ,sec4 #dja4 ,t>iff             
classification ( recreational p]=mance  
out]we>4 ,sec4 #djb4 ,duty treatm5t (   
protective active footwe>4 ,sec4 #djc4  
,effective date4 ,title                 
,v--,miscellane\s provisions ,sec4 #eja4
 ,report on contribution ( trade        
pref]5ce programs to r$uc+ pov]ty &     
elim9at+ hung]4 ,title ,,vi--,(fsets    
,sec4 #fja4 ,cu/oms us] fees4 ,sec4     
#fjb4 ,"t = paym5t ( corporate e/imat$  

taxes4 ,sec4 #fjc4 ,elim9ation (        
modification ( ! ,m$ic>e seque/] =      
fiscal ye> #bjbd4 ,sec4 #fjd4 ,payee    
/atem5t requir$ to claim c]ta9 education
 tax b5efits4 ,sec4 #fje4 ,special rule 
= educational in/itutions unable to     
collect ,t,i,ns ( individuals ) respect 
to high] education tuition & relat$     
exp5ses4 ,sec4 #fjf4 ,p5alty = failure  
to file correct in=mation returns &     
provide payee /atem5ts4  ,i ,ext5sion ( 
,african ,gr[? & ,opportunity ,act      
#aja4 ,%ort title ,?is title may be cit$
 z ! ,,agoa ,ext5sion & ,enhancem5t ,act
 ( #bjae4  #ajb4 ,f9d+s ,congress f9ds !
 foll[+3 7#a7 ,s9ce its enactm5t1 !     
,african ,gr[? & ,opportunity ,act has  
be5 ! c5t]piece ( trade relations betwe5
 ! ,unit$ ,/ates & sub-,sah>an ,africa &
 has enhanc$ trade1 inve/m5t1 job       
creation1 & democratic in/itutions      
?r\gh\t ,africa4  7#b7 ,trade &         
inve/m5t1 z facilitat$ by ! ,african    
,gr[? & ,opportunity ,act1 promote      
economic gr[?1 developm5t1 pov]ty       

r$uction1 democracy1 ! rule ( law1 &    
/ability 9 sub-,sah>an ,africa4  7#c7   
,trade betwe5 ! ,unit$ ,/ates &         
sub-,sah>an ,africa has m ?an tripl$    
s9ce ! enactm5t ( ! ,african ,gr[? &    
,opportunity ,act 9 #bjjj1 & ,unit$     
,/ates direct inve/m5t 9 sub-,sah>an    
,africa has gr[n almo/ sixfold4  7#d7 ,x
 is 9 ! int]e/ ( ! ,unit$ ,/ates to     
engage & compete 9 em]g+ m>kets 9       
sub-,sah>an ,african c\ntries1 to boo/  
trade & inve/m5t betwe5 ! ,unit$ ,/ates 
& sub-,sah>an ,african c\ntries1 & to   
r5ew & /r5g!n ! ,african ,gr[? &        
,opportunity ,act4  7#e7 ,! long-t]m    
economic security ( ! ,unit$ ,/ates is  
enhanc$ by /rong economic & political   
ties ) ! fa/e/-gr[+ economies 9 ! _w1 _m
 ( :i* are 9 sub-,sah>an ,africa4  7#f7 
,x is a goal ( ! ,unit$ ,/ates to fur!r 
integrate sub-,sah>an ,african c\ntries 
into ! global economy1 /imulate economic
 developm5t 9 ,africa1 & div]sify s\rces
 ( gr[? 9 sub-,sah>an ,africa4  7#g7 ,to
 t end1 implem5tation ( ! ,agreem5t on  

,trade ,facilitation ( ! ,_w ,trade     
,organization w\ld /r5g!n regional      
integration ef=ts 9 sub-,sah>an ,africa 
& contribute to economic gr[? 9 !       
region4  7#h7 ,! elim9ation ( b>ri]s to 
trade & inve/m5t 9 sub-,sah>an ,africa1 
includ+ high t>iffs1 =c$ localization   
requirem5ts1 re/rictions on inve/m5t1 & 
cu/oms b>ri]s1 w create opportunities = 
work]s1 bus9esses1 f>m]s1 & ran*]s 9 !  
,unit$ ,/ates & sub-,sah>an ,african    
c\ntries4  7#i7 ,! elim9ation ( su*     
b>ri]s w improve utilization ( !        
,african ,gr[? & ,opportunity ,act &    
/r5g!n regional & global integration1   
accel]ate economic gr[? 9 sub-,sah>an   
,africa1 & enhance ! trade relation%ip  
betwe5 ! ,unit$ ,/ates & sub-,sah>an    
,africa4  #ajc4 ,ext5sion ( ,african    
,gr[? & ,opportunity ,act  7a7 ,9 g5]al 
,section #ejf;,b ( ! ,trade ,act ( #aigd
 7#ai ,u4,s4,c4 #bdff;b7 is am5d$ by    
/rik+ ,septemb] #cj1 #bjae & ins]t+     
,septemb] #cj1 #bjbe4  7b7 ,african     
,gr[? & ,opportunity ,act  7#a7 ,9 g5]al

 ,section #aab7;g7 ( ! ,african ,gr[? & 
,opportunity ,act 7#ai ,u4,s4,c4        
#cgba7;g77 is am5d$ by /rik+ ,septemb]  
#cj1 #bjae & ins]t+ ,septemb] #cj1      
#bjbe4  7#b7 ,ext5sion ( regional app>el
 article program ,section               
#aab7;b77#c77;,a7 ( ! ,african ,gr[? &  
,opportunity ,act 7#ai ,u4,s4,c4        
#cgba7;b77#c77;,a77 is am5d$-- 7,a7 9   
clause 7i71 by /rik+ #aa succe$+ &      
ins]t+ #ba succe$+2 &  7,b7 9 clause    
7ii77,,ii71 by /rik+ ,septemb] #cj1     
#bjae & ins]t+ ,septemb] #cj1 #bjbe4    
7#c7 ,ext5sion ( ?ird-c\ntry fabric     
program ,section #aab7;c77#a7 ( !       
,african ,gr[? & ,opportunity ,act 7#ai 
,u4,s4,c4 #cgba7;c77#a77 is am5d$--     
7,a7 9 ! p>agraph head+1 by /rik+       
,septemb] #cj1 #bjae & ins]t+ ,septemb] 
#cj1 #bjbe2  7,b7 9 subp>agraph 7,a71 by
 /rik+ ,septemb] #cj1 #bjae & ins]t+    
,septemb] #cj1 #bjbe2 &  7,c7 9         
subp>agraph 7,b77ii71 by /rik+ ,septemb]
 #cj1 #bjae & ins]t+ ,septemb] #cj1     
#bjbe4  #ajd4 ,modifications ( rules (  

orig9 = duty-free treatm5t = articles ( 
b5efici>y sub-,sah>an ,african c\ntries 
"u ,g5]aliz$ ,sy/em ( ,pref]5ces  7a7 ,9
 g5]al ,section #ejf;,a7b77#b7 ( !      
,trade ,act ( #aigd 7#ai ,u4,s4,c4      
#bdff;a7b77#b77 is am5d$--  7#a7 9      
subp>agraph 7,a71 by /rik+ & at ! end2  
7#b7 9 subp>agraph 7,b71 by /rik+ !     
p]iod at ! end & ins]t+ 2 &2 &  7#c7 by 
add+ at ! end ! foll[+3  7,c7 ! direct  
co/s ( process+ op]ations p]=m$ 9 "o or 
m su* b5efici>y sub-,sah>an ,african    
c\ntries or =m] b5efici>y sub-,sah>an   
,african c\ntries %all be appli$ 9      
det]m9+ su* p]c5tage4  4  7b7           
,applicability to articles receiv+      
duty-,free treatm5t "u title ,v ( ,trade
 ,act ( #aigd ,section #ejf;,a7b7 ( !   
,trade ,act ( #aigd 7#ai ,u4,s4,c4      
#bdff;a7b77 is am5d$ by add+ at ! end ! 
foll[+3  7#c7 ,rules ( orig9 "u ?is     
title ,! exceptions set =? 9            
subp>agraphs 7,a71 7,b71 & 7,c7 (       
p>agraph 7#b7 %all also apply to any    
article describ$ 9 section #ejc7;a77#a7 

t is ! gr[?1 product1 or manufacture ( a
 b5efici>y sub-,sah>an ,african c\ntry =
 purposes ( any det]m9ation to provide  
duty-free treatm5t ) respect to su*     
article4  4  7c7 ,modifications to !    
,h>moniz$ ,t>iff ,s*$ule ,! ,presid5t   
may proclaim su* modifications z may be 
necess>y to ! ,h>moniz$ ,t>iff ,s*$ule (
 ! ,unit$ ,/ates 7,,hts7 to add !       
special t>iff treatm5t symbol ,d 9 !    
,special subcolumn ( ! ,,hts = ea*      
article classifi$ "u a head+ or subhead+
 ) ! special t>iff treatm5t symbol ,a or
 ,a99 9 ! ,special subcolumn ( ! ,,hts4 
7d7 ,effective date ,! am5dm5ts made by 
subsections 7a7 & 7b7 take effect on !  
date ( ! enactm5t ( ?is ,act & apply )  
respect to any article describ$ 9       
section #ejc7;b77#a77;,b7 ?r\gh 7,g7 ( !
 ,trade ,act ( #aigd t is ! gr[?1       
product1 or manufacture ( a b5efici>y   
sub-,sah>an ,african c\ntry & t is      
import$ into ! cu/oms t]ritory ( !      
,unit$ ,/ates on or aft] ! date t is #cj
 days aft] su* date ( enactm5t4  #aje4  

,monitor+ & review ( eligibility "u     
,g5]aliz$ ,sy/em ( ,pref]5ces  7a7      
,cont9u+ compliance ,section            
#ejf;,a7a77#c7 ( ! ,trade ,act ( #aigd  
7#ai ,u4,s4,c4 #bdff;a7a77#c77 is       
am5d$-- 7#a7 by /rik+ ,if ! ,presid5t & 
ins]t+ ! foll[+3  7,a7 ,9 g5]al ,if !   
,presid5t  2 &  7#b7 by add+ at ! end ! 
foll[+3  7,b7 ,notification ,! ,presid5t
 may n t]m9ate ! designation ( a c\ntry 
z a b5efici>y sub-,sah>an ,african      
c\ntry "u subp>agraph 7,a7 unless1 at   
lea/ #fj days be=e ! t]m9ation ( su*    
designation1 ! ,presid5t notifies       
,congress & notifies ! c\ntry ( !       
,presid5t's int5tion to t]m9ate su*     
designation1 toge!r ) ! consid]ations   
ent]+ into ! decision to t]m9ate su*    
designation4  4  7b7 ,)drawal1          
susp5sion1 or limitation ( pref]5tial   
t>iff treatm5t ,section #ejf;,a ( !     
,trade ,act ( #aigd 7#ai ,u4,s4,c4      
#bdff;a7 is am5d$--  7#a7 by r$esignat+ 
subsection 7c7 z subsection 7d72 &  7#b7
 by ins]t+ aft] subsection 7b7 ! foll[+3

  7c7 ,)drawal1 susp5sion1 or limitation
 ( pref]5tial t>iff treatm5t  7#a7 ,9   
g5]al ,! ,presid5t may )draw1 susp5d1 or
 limit ! application ( duty-free        
treatm5t provid$ = any article describ$ 
9 subsection 7b77#a7 ( ?is section or   
section #aab ( ! ,african ,gr[? &       
,opportunity ,act ) respect to a        
b5efici>y sub-,sah>an ,african c\ntry if
 ! ,presid5t det]m9es t )draw+1 susp5d+1
 or limit+ su* duty-free treatm5t w\ld  
be m effective 9 promot+ compliance by !
 c\ntry ) ! requirem5ts describ$ 9      
subsection 7a77#a7 ?an t]m9at+ !        
designation ( ! c\ntry z a b5efici>y    
sub-,sah>an ,african c\ntry = purposes (
 ?is section4  7#b7 ,notification ,!    
,presid5t may n )draw1 susp5d1 or limit 
! application ( duty-free treatm5t "u   
p>agraph 7#a7 unless1 at lea/ #fj days  
be=e su* )drawal1 susp5sion1 or         
limitation1 ! ,presid5t notifies        
,congress & notifies ! c\ntry ( !       
,presid5t's int5tion to )draw1 susp5d1  
or limit su* duty-free treatm5t1 toge!r 

) ! consid]ations ent]+ into ! decision 
to t]m9ate su* designation4  4  7c7     
,review & public comm5ts on eligibility 
requirem5ts ,section #ejf;,a ( ! ,trade 
,act ( #aigd 7#ai ,u4,s4,c4 #bdff;a71 z 
s am5d$1 is fur!r am5d$-- 7#a7 by       
r$esignat+ subsection 7d7 z subsection  
7e72 &  7#b7 by ins]t+ aft] subsection  
7c7 ! foll[+3  7d7 ,review & public     
comm5ts on eligibility requirem5ts  7#a7
 ,9 g5]al ,9 c>ry+ out subsection       
7a77#b71 ! ,presid5t %all publi%        
annually 9 ! ,f$]al ,regi/] a notice (  
review & reque/ = public comm5ts on :e!r
 b5efici>y sub-,sah>an ,african c\ntries
 are meet+ ! eligibility requirem5ts set
 =? 9 section #ajd ( ! ,african ,gr[? & 
,opportunity ,act & ! eligibility       
crit]ia set =? 9 section #ejb ( ?is     
,act4  7#b7 ,public he>+ ,! ,unit$      
,/ates ,trade ,repres5tative %all1 n    
lat] ?an #cj days aft] ! date on :i* !  
,presid5t publi%es ! notice ( review &  
reque/ = public comm5ts "u p>agraph     
7#a7-- 7,a7 hold a public he>+ on su*   

review & reque/ = public comm5ts2 &     
7,b7 publi% 9 ! ,f$]al ,regi/]1 be=e su*
 he>+ is held1 notice (-- 7i7 ! "t &    
place ( su* he>+2 &  7ii7 ! "t & place  
at :i* su* public comm5ts w be accept$4 
7#c7 ,petition process  7,a7 ,9 g5]al ,n
 lat] ?an #fj days aft] ! date ( !      
enactm5t ( ?is subsection1 ! ,presid5t  
%all e/abli% a process to all[ any      
int]e/$ p]son1 at any "t1 to file a     
petition ) ! ,(fice ( ! ,unit$ ,/ates   
,trade ,repres5tative ) respect to !    
compliance ( any c\ntry li/$ 9 section  
#ajg ( ! ,african ,gr[? & ,opportunity  
,act ) ! eligibility requirem5ts set =? 
9 section #ajd ( su* ,act & !           
eligibility crit]ia set =? 9 section    
#ejb ( ?is ,act4  7,b7 ,use ( petitions 
,! ,presid5t %all take into acc\nt all  
petitions fil$ pursuant to subp>agraph  
7,a7 9 mak+ det]m9ations ( compliance "u
 subsections 7a77#c77;,a7 & 7c7 & 9     
prep>+ any reports requir$ by ?is title 
z su* reports apply ) respect to        
b5efici>y sub-,sah>an ,african c\ntries4

  7#d7 ,out-(-cycle reviews  7,a7 ,9    
g5]al ,! ,presid5t may1 at any "t1      
initiate an out-(-cycle review ( :e!r a 
b5efici>y sub-,sah>an ,african c\ntry is
 mak+ cont9ual progress 9 meet+ !       
requirem5ts describ$ 9 p>agraph 7#a74 ,!
 ,presid5t %all give due consid]ation to
 petitions receiv$ "u p>agraph 7#c7 9   
det]m9+ :e!r to initiate an out-(-cycle 
review "u ?is subp>agraph4  7,b7        
,congressional notification ,be=e       
initiat+ an out-(-cycle review "u       
subp>agraph 7,a71 ! ,presid5t %all      
notify & consult ) ,congress4  7,c7     
,consequ5ces ( review ,if1 pursuant to  
an out-(-cycle review conduct$ "u       
subp>agraph 7,a71 ! ,presid5t det]m9es t
 a b5efici>y sub-,sah>an ,african c\ntry
 does n meet ! requirem5ts set =? 9     
section #ajd7;a7 ( ! ,african ,gr[? &   
,opportunity ,act 7#ai ,u4,s4,c4        
#cgjc7;a771 ! ,presid5t %all1 subject to
 ! requirem5ts ( subsections            
7a77#c77;,b7 & 7c77#b71 t]m9ate !       
designation ( ! c\ntry z a b5efici>y    

sub-,sah>an ,african c\ntry or )draw1   
susp5d1 or limit ! application (        
duty-free treatm5t ) respect to articles
 f ! c\ntry4  7,d7 ,reports ,aft] ea*   
out-(-cycle review conduct$ "u          
subp>agraph 7,a7 ) respect to a c\ntry1 
! ,presid5t %all submit to ! ,committee 
on ,f9ance ( ! ,s5ate & ! ,committee on 
,ways & ,means ( ! ,h\se (              
,repres5tatives a report on ! review &  
any det]m9ation ( ! ,presid5t to t]m9ate
 ! designation ( ! c\ntry z a b5efici>y 
sub-,sah>an ,african c\ntry or )draw1   
susp5d1 or limit ! application (        
duty-free treatm5t ) respect to articles
 f ! c\ntry "u subp>agraph 7,c74  7,e7  
,initiation ( out-(-cycle reviews =     
c]ta9 c\ntries ,recogniz+ t conc]ns h   
be5 rais$ ab\t ! compliance ) section   
#ajd7;a7 ( ! ,african ,gr[? &           
,opportunity ,act 7#ai ,u4,s4,c4        
#cgjc7;a77 ( "s b5efici>y sub-,sah>an   
,african c\ntries1 ! ,presid5t %all     
initiate an out-(-cycle review "u       
subp>agraph 7,a7 ) respect to ,s\?      

,africa1 ! mo/ develop$ ( ! b5efici>y   
sub-,sah>an ,african c\ntries1 & o!r    
b5efici>y c\ntries z appropriate1 n lat]
 ?an #cj days aft] ! date ( ! enactm5t (
 ! ,trade ,pref]5ces ,ext5sion ,act (   
#bjae4  4  #ajf4 ,promotion ( ! role (  
wom5 9 social & economic developm5t 9   
sub-,sah>an ,africa  7a7 ,/atem5t (     
policy ,section #ajc ( ! ,african ,gr[? 
& ,opportunity ,act 7#ai ,u4,s4,c4      
#cgjb7 is am5d$-- 7#a7 9 p>agraph 7#h71 
by /rik+ 2 & & ins]t+ a semicolon2  7#b7
 9 p>agraph 7#i71 by /rik+ ! p]iod &    
ins]t+ 2 &2 &  7#c7 by add+ at ! end !  
foll[+3  7#aj7 promot+ ! role ( wom5 9  
social1 political1 & economic developm5t
 9 sub-,sah>an ,africa4  4  7b7         
,eligibility requirem5ts ,section       
#ajd7;a77#a77;,a7 ( ! ,african ,gr[? &  
,opportunity ,act 7#ai ,u4,s4,c4        
#cgjc7;a77#a77;,a77 is am5d$ by ins]t+ =
 m5 & wom5 aft] rights4  #ajg4 ,bi5nial 
,,agoa utilization /rategies  7a7 ,9    
g5]al ,x is ! s5se ( ,congress t-- 7#a7 
b5efici>y sub-,sah>an ,african c\ntries 

%\ld develop utilization /rategies on a 
bi5nial basis 9 ord] to m effectively & 
/rategically utilize b5efits available  
"u ! ,african ,gr[? & ,opportunity ,act 
79 ?is section ref]r$ to z ,,agoa       
utilization /rategies72  7#b7 ,unit$    
,/ates trade capacity build+ ag5cies    
%\ld "w )1 & provide appropriate        
res\rces to1 su* sub-,sah>an ,african   
c\ntries to assi/ 9 develop+ & implem5t+
 bi5nial ,,agoa utilization /rategies2 &
  7#c7 z appropriate1 & to enc\rage     
great] regional integration1 ! ,unit$   
,/ates ,trade ,repres5tative %\ld       
consid] reque/+ ! ,regional ,economic   
,communities to prep>e bi5nial ,,agoa   
utilization /rategies4  7b7 ,cont5ts ,x 
is fur!r ! s5se ( ,congress t bi5nial   
,,agoa utilization /rategies %\ld       
id5tify /rategic ne$s & priorities to   
bol/] utilization ( b5efits available "u
 ! ,african ,gr[? & ,opportunity ,act4  
,to t end1 bi5nial ,,agoa utilization   
/rategies %\ld-- 7#a7 review pot5tial   
exports "u ! ,african ,gr[? &           

,opportunity ,act & id5tify             
opportunities & ob/acles to increas$    
trade & inve/m5t & enhanc$ pov]ty       
r$uction ef=ts2  7#b7 id5tify ob/acles  
to regional integration t inhibit       
utilization ( b5efits "u ! ,african     
,gr[? & ,opportunity ,act2  7#c7 set out
 a plan to take advantage (             
opportunities & address ob/acles        
id5tifi$ 9 p>agraphs 7#a7 & 7#b71       
improve aw>5ess ( ! ,african ,gr[? &    
,opportunity ,act z a program t enhances
 exports to ! ,unit$ ,/ates1 & utilize  
,unit$ ,/ates ,ag5cy = ,int]national    
,developm5t regional trade hubs2  7#d7  
set out a /rategy to promote small      
bus9ess & entrepr5eur%ip2 &  7#e7       
elim9ate ob/acles to regional trade &   
promote great] utilization ( b5efits "u 
! ,african ,gr[? & ,opportunity ,act &  
e/abli% a plan to promote full regional 
implem5tation ( ! ,agreem5t on ,trade   
,facilitation ( ! ,_w ,trade            
,organization4  7c7 ,publication ,x is  
fur!r ! s5se ( ,congress t-- 7#a7 ea*   

b5efici>y sub-,sah>an ,african c\ntry   
%\ld publi% on an appropriate ,int]net  
website ( su* c\ntry public v]sions (   
its ,,agoa utilization /rategy2 &  7#b7 
! ,unit$ ,/ates ,trade ,repres5tative   
%\ld publi% on ! ,int]net website ( !   
,(fice ( ! ,unit$ ,/ates ,trade         
,repres5tative public v]sions ( all     
,,agoa utilization /rategies describ$ 9 
p>agraph 7#a74  #ajh4 ,deep5+ & exp&+   
trade & inve/m5t ties betwe5 sub-,sah>an
 ,africa & ! ,unit$ ,/ates ,x is !      
policy ( ! ,unit$ ,/ates to cont9ue to--
  7#a7 seek to deep5 & exp& trade &     
inve/m5t ties betwe5 sub-,sah>an ,africa
 & ! ,unit$ ,/ates1 includ+ ?r\gh !     
negotiation ( accession by sub-,sah>an  
,african c\ntries to ! ,_w ,trade       
,organization & ! negotiation ( trade & 
inve/m5t framework agreem5ts1 bilat]al  
inve/m5t treaties1 & free trade         
agreem5ts1 z su* agreem5ts h ! pot5tial 
to catalyze great] trade & inve/m5t1    
facilitate additional inve/m5t 9        
sub-,sah>an ,africa1 fur!r pov]ty       

r$uction ef=ts1 & promote economic gr[?2
  7#b7 seek to negotiate agreem5ts )    
individual sub-,sah>an ,african c\ntries
 z well z ) ! ,regional ,economic       
,communities1 z appropriate2  7#c7      
promote full implem5tation ( commitm5ts 
made "u ! ,,wto ,agreem5t 7z su* t]m is 
def9$ 9 section #b7i7 ( ! ,uruguay ,r\nd
 ,agreem5ts ,act 7#ai ,u4,s4,c4         
#ceja7i77 because su* actions are likely
 to improve utilization ( ! ,african    
,gr[? & ,opportunity ,act & promote     
trade & inve/m5t & because regul> review
 to ensure cont9u$ compliance helps to  
maximize ! b5efits ( ! ,african ,gr[? & 
,opportunity ,act2 &  7#d7 promote !    
negotiation ( trade agreem5ts t cov]    
sub/antially all trade betwe5 p>ties to 
su* agreem5ts &1 if o!r c\ntries seek to
 negotiate trade agreem5ts t d n cov]   
sub/antially all trade1 cont9ue to      
object 9 all appropriate =ums4  #aji4   
,agricultural te*nical assi/ance =      
sub-,sah>an ,africa ,section #ac ( !    
,,agoa ,accel]ation ,act ( #bjjd 7#ai   

,u4,s4,c4 #cgja note7 is am5d$-- 7#a7 9 
subsection 7a7--  7,a7 by /rik+ %all    
id5tify n few] ?an #aj eligible         
sub-,sah>an ,african c\ntries z hav+ !  
greate/ & ins]t+ 1 ?r\gh ! ,secret>y (  
,agriculture1 %all id5tify eligible     
sub-,sah>an ,african c\ntries t h2 &    
7,b7 by /rik+ & comply+ ) sanit>y &     
phytosanit>y rules ( ! ,unit$ ,/ates &  
ins]t+ 1 comply+ ) sanit>y &            
phytosanit>y rules ( ! ,unit$ ,/ates1 & 
develop+ food safety /&>ds2  7#b7 9     
subsection 7b7-- 7,a7 by /rik+ #bj &    
ins]t+ #cj2 &  7,b7 by ins]t+ aft] f ^? 
c\ntries ! foll[+3 1 p>ticul>ly f       
bus9esses & sectors t engage wom5 f>m]s 
& entrepr5eurs12 &  7#c7 by add+ at !   
end ! foll[+3  7c7 ,coord9ation ,!      
,presid5t %all take su* measures z are  
necess>y to ensure adequate coord9ation 
( simil> activities ( ag5cies ( ! ,unit$
 ,/ates ,gov]nm5t relat+ to agricultural
 te*nical assi/ance = sub-,sah>an       
,africa4  4  #aaj4 ,reports  7a7        
,implem5tation report  7#a7 ,9 g5]al ,n 

lat] ?an #a ye> aft] ! date ( ! enactm5t
 ( ?is ,act1 & bi5nially !reaft]1 !     
,presid5t %all submit to ,congress a    
report on ! trade & inve/m5t relation%ip
 betwe5 ! ,unit$ ,/ates & sub-,sah>an   
,african c\ntries & on ! implem5tation (
 ?is title & ! am5dm5ts made by ?is     
title4  7#b7 ,matt]s to be includ$ ,!   
report requir$ by p>agraph 7#a7 %all    
include ! foll[+3 7,a7 ,a description ( 
! /atus ( trade & inve/m5t betwe5 !     
,unit$ ,/ates & sub-,sah>an ,africa1    
includ+ in=mation on lead+ exports to ! 
,unit$ ,/ates f sub-,sah>an ,african    
c\ntries4  7,b7 ,any *anges 9           
eligibility ( sub-,sah>an ,african      
c\ntries dur+ ! p]iod cov]$ by ! report4
  7,c7 ,a detail$ analysis ( :e!r ea*   
su* b5efici>y sub-,sah>an ,african      
c\ntry is cont9u+ to meet ! eligibility 
requirem5ts set =? 9 section #ajd ( !   
,african ,gr[? & ,opportunity ,act & !  
eligibility crit]ia set =? 9 section    
#ejb ( ! ,trade ,act ( #aigd4  7,d7 ,a  
description ( ! /atus ( regional        

integration ef=ts 9 sub-,sah>an ,africa4
  7,e7 ,a summ>y ( ,unit$ ,/ates trade  
capacity build+ ef=ts4  7,f7 ,any o!r   
initiatives relat$ to enhanc+ ! trade & 
inve/m5t relation%ip betwe5 ! ,unit$    
,/ates & sub-,sah>an ,african c\ntries4 
7b7 ,pot5tial trade agreem5ts report ,n 
lat] ?an #a ye> aft] ! date ( ! enactm5t
 ( ?is ,act1 & e #e ye>s !reaft]1 !     
,unit$ ,/ates ,trade ,repres5tative %all
 submit to ,congress a report t--  7#a7 
id5tifies sub-,sah>an ,african c\ntries 
t h a express$ an int]e/ 9 ent]+ into a 
free trade agreem5t ) ! ,unit$ ,/ates2  
7#b7 evaluates ! viability & progress ( 
su* sub-,sah>an ,african c\ntries & o!r 
sub-,sah>an ,african c\ntries t[>d ent]+
 into a free trade agreem5t ) ! ,unit$  
,/ates2 &  7#c7 describes a plan =      
negotiat+ & conclud+ su* agreem5ts1 :i* 
includes ! elem5ts describ$ 9           
subp>agraphs 7,a7 ?r\gh 7,e7 ( section  
#aaf7;b77#b7 ( ! ,african ,gr[? &       
,opportunity ,act4  7c7 ,t]m9ation ,!   
report+ requirem5ts ( ?is section %all  

cease to h any =ce or effect aft]       
,septemb] #cj1 #bjbe4  #aaa4 ,te*nical  
am5dm5ts ,section #ajd ( ! ,african     
,gr[? & ,opportunity ,act 7#ai ,u4,s4,c4
 #cgjc71 z am5d$ by section #ajf1 is    
fur!r am5d$-- 7#a7 9 subsection 7a71 by 
/rik+ 7a7 ,9 g5]al4--2 &  7#b7 by /rik+ 
subsection 7b74  #aab4 ,def9itions ,9   
?is title3  7#a7 ,b5efici>y sub-,sah>an 
,african c\ntry ,! t]m b5efici>y        
sub-,sah>an ,african c\ntry means a     
b5efici>y sub-,sah>an ,african c\ntry   
describ$ 9 subsection 7e7 ( section     
#ejf;,a ( ! ,trade ,act ( #aigd 7z      
r$esignat$ by ?is ,act74  7#b7          
,sub-,sah>an ,african c\ntry ,! t]m     
sub-,sah>an ,african c\ntry has ! mean+ 
giv5 ! t]m 9 section #ajg ( ! ,african  
,gr[? & ,opportunity ,act4  ,,ii        
,ext5sion ( ,g5]aliz$ ,sy/em (          
,pref]5ces  #bja4 ,ext5sion ( ,g5]aliz$ 
,sy/em ( ,pref]5ces  7a7 ,9 g5]al       
,section #eje ( ! ,trade ,act ( #aigd   
7#ai ,u4,s4,c4 #bdfe7 is am5d$ by /rik+ 
,july #ca1 #bjac & ins]t+ ,decemb] #ca1 

#bjag4  7b7 ,effective date  7#a7 ,9    
g5]al ,! am5dm5t made by subsection 7a7 
%all apply to articles ent]$ on or aft] 
! #cj? day aft] ! date ( ! enactm5t (   
?is ,act4  7#b7 ,retroactive application
 = c]ta9 liquidations & reliquidations  
7,a7 ,9 g5]al ,not)/&+ section #ead ( ! 
,t>iff ,act ( #aicj 7#ai ,u4,s4,c4      
#aead7 or any o!r provision ( law &     
subject to subp>agraph 7,b71 any entry (
 a cov]$ article to :i* duty-free       
treatm5t or o!r pref]5tial treatm5t "u  
title ,v ( ! ,trade ,act ( #aigd 7#ai   
,u4,s4,c4 #bdfa et seq47 w\ld h appli$  
if ! entry _h be5 made on ,july #ca1    
#bjac1 t 0 made-- 7i7 aft] ,july #ca1   
#bjac2 &  7ii7 be=e ! effective date    
specifi$ 9 p>agraph 7#a71  %all be      
liquidat$ or reliquidat$ z ?\gh su*     
entry occurr$ on ! effective date       
specifi$ 9 p>agraph 7#a74  7,b7 ,reque/s
 ,a liquidation or reliquidation may be 
made "u subp>agraph 7,a7 ) respect to an
 entry only if a reque/ !re= is fil$ )  
,u4,s4 ,cu/oms & ,bord] ,protection n   

lat] ?an #ahj days aft] ! date ( !      
enactm5t ( ?is ,act t conta9s suffici5t 
in=mation to enable ,u4,s4 ,cu/oms &    
,bord] ,protection--  7i7 to locate !   
entry2 or  7ii7 to recon/ruct ! entry if
 x _c be locat$4  7,c7 ,paym5t ( am\nts 
ow$ ,any am\nts ow$ by ! ,unit$ ,/ates  
pursuant to ! liquidation or            
reliquidation ( an entry ( a cov]$      
article "u subp>agraph 7,a7 %all be     
paid1 )\t int]e/1 n lat] ?an #ij days   
aft] ! date ( ! liquidation or          
reliquidation 7z ! case may be74  7#c7  
,def9itions ,9 ?is subsection3  7,a7    
,cov]$ article ,! t]m cov]$ article     
means an article f a c\ntry t is a      
b5efici>y develop+ c\ntry "u title ,v ( 
! ,trade ,act ( #aigd 7#ai ,u4,s4,c4    
#bdfa et seq47 z ( ! effective date     
specifi$ 9 p>agraph 7#a74  7,b7 ,ent]2  
entry ,! t]ms ent] & entry include a    
)drawal f w>eh\se = consumption4  #bjb4 
,au?ority to designate c]ta9 cotton     
articles z eligible articles only =     
lea/-develop$ b5efici>y develop+        

c\ntries "u ,g5]aliz$ ,sy/em (          
,pref]5ces ,section #ejc7;b7 ( ! ,trade 
,act ( #aigd 7#ai ,u4,s4,c4 #bdfc7;b77  
is am5d$ by add+ at ! end ! foll[+3     
7#e7 ,c]ta9 cotton articles ,not)/&+    
p>agraph 7#c71 ! ,presid5t may designate
 z an eligible article or articles "u   
subsection 7a77#a77;,b7 only = c\ntries 
designat$ z lea/-develop$ b5efici>y     
develop+ c\ntries "u section            
#ejb7;a77#b7 cotton articles            
classifiable "u subhead+ #ebja4jj4ah1   
#ebja4jj4bh1 #ebja4jj4ch1 #ebjb4ii4cj1  
or #ebjc4jj4cj ( ! ,h>moniz$ ,t>iff     
,s*$ule ( ! ,unit$ ,/ates4  4  #bjc4    
,application ( competitive ne$          
limitation & waiv] "u ,g5]aliz$ ,sy/em (
 ,pref]5ces ) respect to articles (     
b5efici>y develop+ c\ntries export$ to !
 ,unit$ ,/ates dur+ cal5d> ye> #bjad    
7a7 ,9 g5]al ,= purposes ( apply+ &     
adm9i/]+ subsections 7c77#b7 & 7d7 (    
section #ejc ( ! ,trade ,act ( #aigd    
7#ai ,u4,s4,c4 #bdfc7 ) respect to an   
article describ$ 9 subsection 7b7 ( ?is 

section1 subsections 7c77#b7 & 7d7 (    
section #ejc ( su* ,act %all be appli$ &
 adm9i/]$ by sub/itut+ ,octob] #a =     
,july #a ea* place su* date appe>s4  7b7
 ,article describ$ ,an article describ$ 
9 ?is subsection is an article ( a      
b5efici>y develop+ c\ntry t is designat$
 by ! ,presid5t z an eligible article "u
 subsection 7a7 ( section #ejc ( !      
,trade ,act ( #aigd 7#ai ,u4,s4,c4      
#bdfc7 & ) respect to :i* a det]m9ation 
describ$ 9 subsection 7c77#b77;,a7 ( su*
 section 0 made ) respect to exports    
7directly or indirectly7 to ! ,unit$    
,/ates ( su* eligible article dur+      
cal5d> ye> #bjad by ! b5efici>y develop+
 c\ntry4  #bjd4 ,eligibility ( c]ta9    
luggage & travel articles = duty-free   
treatm5t "u ! ,g5]aliz$ ,sy/em (        
,pref]5ces ,section #ejc7;b77#a7 ( !    
,trade ,act ( #aigd 7#ai ,u4,s4,c4      
#bdfc7;b77#a77 is am5d$-- 7#a7 9        
subp>agraph 7,a71 by /rik+ p>agraph 7#d7
 & ins]t+ p>agraphs 7#d7 & 7#e72  7#b7 9
 subp>agraph 7,e71 by /rik+ ,footwe> &  

ins]t+ ,except z provid$ 9 p>agraph     
7#e71 footwe>2 &  7#c7 by add+ at ! end 
! foll[+3  7#e7 ,c]ta9 luggage & travel 
articles ,not)/&+ subp>agraph 7,a7 or   
7,e7 ( p>agraph 7#a71 ! ,presid5t may   
designate ! foll[+ z eligible articles  
"u subsection 7a73 7,a7 ,articles       
classifiable "u subhead+ #dbjb4aa4jj1   
#dbjb4ab4dj1 #dbjb4ba4fj1 #dbjb4ba4ij1  
#dbjb4bb4ae1 #dbjb4bb4de1 #dbjb4ca4fj1  
#dbjb4cb4dj1 #dbjb4cb4hj1 #dbjb4ib4ae1  
#dbjb4ib4bj1 #dbjb4ib4de1 or #dbjb4ii4ij
 ( ! ,h>moniz$ ,t>iff ,s*$ule ( ! ,unit$
 ,/ates4  7,b7 ,articles classifiable "u
 /ati/ical report+ numb] #dbjb4ab4bjbj1 
#dbjb4ab4bjej1 #dbjb4ab4hjcj1           
#dbjb4ab4hjgj1 #dbjb4bb4hjej1           
#dbjb4cb4ieej1 #dbjb4cb4iefj1           
#dbjb4ia4jjcj1 #dbjb4ia4jjij1           
#dbjb4ib4cjbj1 #dbjb4ib4cjca1           
#dbjb4ib4cjia1 #dbjb4ib4ijbf1 or        
#dbjb4ib4ijfj ( ! ,h>moniz$ ,t>iff      
,s*$ule ( ! ,unit$ ,/ates1 z su*        
/ati/ical report+ numb]s are 9 effect on
 ! date ( ! enactm5t ( ! ,trade         

,pref]5ces ,ext5sion ,act ( #bjae4  4   
,,iii ,ext5sion ( pref]5tial duty       
treatm5t program = ,haiti  #cja4        
,ext5sion ( pref]5tial duty treatm5t    
program = ,haiti ,section #bac;,a ( !   
,c>ibbean ,bas9 ,economic ,recov]y ,act 
7#ai ,u4,s4,c4 #bgjc;a7 is am5d$ z      
foll[s3  7#a7 ,subsection 7b7 is am5d$ z
 foll[s3 7,a7 ,p>agraph 7#a7 is am5d$-- 
7i7 9 subp>agraph 7,b77v77,i71 by am5d+ 
item 7cc7 to read z foll[s3  7cc7 #fj   
p]c5t or m dur+ ! #a-ye> p]iod beg9n+ on
 ,decemb] #bj1 #bjag1 & ea* ( ! #g      
succe$+ #a-ye> p]iods4  2 &  7ii7 9     
subp>agraph 7,c7-- 7,i7 9 ! table1 by   
/rik+ succe$+ #aa #a-ye> p]iods & ins]t+
 #af succe$+ #a-ye> p]iods2 &  7,,ii7 by
 /rik+ ,decemb] #ai1 #bjah & ins]t+     
,decemb] #ai1 #bjbe4  7,b7 ,p>agraph    
7#b7 is am5d$--  7i7 9 subp>agraph      
7,a77ii71 by /rik+ #aa succe$+ #a-ye>   
p]iods & ins]t+ #af succe$+ #a-ye>      
p]iods2 &  7ii7 9 subp>agraph 7,b77iii71
 by /rik+ #aa succe$+ #a-ye> p]iods &   
ins]t+ #af succe$+ #a-ye> p]iods4  7#b7 

,subsection 7h7 is am5d$ by /rik+       
,septemb] #cj1 #bjbj & ins]t+ ,septemb] 
#cj1 #bjbe4  ,,iv ,t>iff classification 
( c]ta9 articles  #dja4 ,t>iff          
classification ( recreational p]=mance  
out]we>  7a7 ,am5dm5ts to ,additional   
,u4,s4 ,notes ,! ,additional ,u4,s4     
,notes to *apt] #fb ( ! ,h>moniz$ ,t>iff
 ,s*$ule ( ! ,unit$ ,/ates are am5d$--  
7#a7 9 ,additional ,u4,s4 ,note #b--    
7,a7 by /rik+ ,= ! purposes ( subhead+s 
& all t foll[s ?r\gh #fbaa4bj4ae &      
ins]t+ ,= purposes ( ?is *apt]2  7,b7 by
 /rik+ g>m5ts classifiable 9 ^?         
subhead+s & ins]t+ a g>m5t2 &  7,c7 by  
/rik+ ,d #cfjj-ha & ins]t+ ,d #cggi-ha2 
&  7#b7 by add+ at ! end ! foll[+ new   
notes3  #c4 7a7 ,= purposes ( ?is *apt]1
 ! t]m recreational p]=mance out]we>    
means tr\s]s 7includ+1 b n limit$ to1   
paddl+ pants1 ski or sn[bo>d pants1 &   
ski or sn[bo>d pants int5d$ = sale z    
p>ts ( ski-suits71 cov]alls & bib       
ov]alls1 & jackets 7includ+1 b n limit$ 
to1 full zip jackets1 paddl+ jackets1   

ski jackets1 & ski jackets int5d$ = sale
 z p>ts ( ski-suits71 w9dbreak]s1 &     
simil> articles 7includ+ padd$1         
sleeveless jackets7 compos$ ( fabrics ( 
cotton1 wool1 hemp1 bamboo1 silk1 or    
manmade fib]1 or a comb9ation ( su*     
fib]s1 t are ei!r wat] resi/ant or      
treat$ ) pla/ics1 or bo?1 ) critically  
seal$ seams1 & ) five or m ( ! foll[+   
features3  7i7 ,insulation = cold wea!r 
protection4  7ii7 ,pockets1 at lea/ "o (
 :i* has a zipp]$1 hook & loop1 or o!r  
type ( closure4  7iii7 ,ela/ic1         
drawcord1 or o!r means ( tight5+ ar\nd !
 wai/ or leg hems1 includ+ hidd5 leg    
sleeves ) a means ( tight5+ at ! ankle =
 tr\s]s & tight5+ ar\nd ! wai/ or bottom
 hem = jackets4  7iv7 ,v5t+1 n includ+  
grommet7s74  7v7 ,articulat$ elb[s or   
knees4  7vi7 ,re9=cem5t 9 "o ( ! foll[+ 
areas3 ! elb[s1 %\ld]s1 seat1 knees1    
ankles1 or cuffs4  7vii7 ,wea!rpro(     
closure at ! wai/ or front4  7viii7     
,multi-adju/able hood or adju/able      
coll>4  7ix7 ,adju/able p[d] skirt1 inn]

 protective skirt1 or adju/able inn]    
protective cuff at sleeve hem4  7x7     
,con/ruction at ! arm gusset t utilizes 
fabric1 design1 or patt]n+ to all[      
radial arm movem5t4  7xi7 ,odor control 
te*nology4  ,! t]m recreational p]=mance
 out]we> does n include occupational    
out]we>4  7b7 ,= purposes ( ?is ,note1 !
 foll[+ t]ms h ! foll[+ mean+s3  7i7 ,! 
t]m treat$ ) pla/ics ref]s to textile   
fabrics impregnat$1 coat$1 cov]$1 or    
lam9at$ ) pla/ics1 z describ$ 9 ,note #b
 to *apt] #ei4  7ii7 ,! t]m seal$ seams 
means seams t h be5 cov]$ by means (    
tap+1 glu+1 bond+1 cem5t+1 fus+1 weld+1 
or a simil> process s t wat] _c pass    
?r\gh ! seams :5 te/$ 9 accordance ) !  
curr5t v]sion ( ,,aatcc ,te/ ,me?od #ce4
  7iii7 ,! t]m critically seal$ seams   
means-- 7,a7 = jackets1 w9dbreak]s1 &   
simil> articles 7includ+ padd$1         
sleeveless jackets71 seal$ seams t are  
seal$ at ! front & back yokes1 or at !  
%\ld]s1 arm holes1 or bo?1 :]e          
applicable2 &  7,b7 = tr\s]s1 ov]alls & 

bib ov]alls & simil> articles1 seal$    
seams t are seal$ at ! front 7up to !   
zipp] or o!r means ( closure7 & back    
rise4  7iv7 ,! t]m insulation = cold    
wea!r protection means insulation ) ei!r
 syn!tic fill1 d[n1 a lam9at$ !rmal     
back+1 or o!r l9+ = !rmal protection f  
cold wea!r4  7v7 ,! t]m v5t+ ref]s to   
closeable or p]man5t con/ruct$ op5+s 9 a
 g>m5t 7exclud+ front1 prim>y zipp]     
closures & grommet7s77 to all[ increas$ 
expulsion ( built-up heat dur+ outdoor  
activities4 ,9 a jacket1 su* op5+s are  
(t5 position$ on ! und]>m seam ( a g>m5t
 b may also be plac$ along o!r seams 9 !
 front or back ( a g>m5t4 ,9 tr\s]s1 su*
 op5+s are (t5 position$ on ! inn] or   
out] leg seams ( a g>m5t b may also be  
plac$ along o!r seams 9 ! front or back 
( a g>m5t4  7vi7 ,! t]m articulat$ elb[s
 or knees ref]s to ! con/ruction ( a    
sleeve 7or pant leg7 to all[ improv$    
mobility at ! elb[ 7or knee7 ?r\gh ! use
 ( extra seams1 d>ts1 gussets1 or o!r   
means4  7vii7 ,! t]m re9=cem5t ref]s to 

! use ( a d\ble lay] ( fabric or        
section7s7 ( fabric t is                
abrasion-resi/ant or o!rwise m durable  
?an ! face fabric ( ! g>m5t4  7viii7 ,! 
t]m wea!rpro( closure means a closure   
7includ+1 b n limit$ to1 lam9at$ or     
coat$ zipp]s1 /orm flaps1 or o!r        
wea!rpro( con/ruction7 t has be5 re9=c$ 
or eng9e]$ 9 a mann] to r$uce !         
p5etration or absorption ( moi/ure or   
air ?r\gh an op5+ 9 ! g>m5t4  7ix7 ,!   
t]m multi-adju/able hood or adju/able   
coll> means1 9 ! case ( a hood1 a hood  
into :i* is incorporat$ two or m draw   
cords1 adju/m5t tabs1 or ela/ics1 or1 9 
! case ( a coll>1 a coll> into :i* is   
incorporat$ at lea/ "o draw cord1       
adju/m5t tab1 ela/ic1 or simil>         
compon5t1 to all[ volume adju/m5ts ar\nd
 a helmet1 or ! cr[n ( ! head1 neck1 or 
face4  7x7 ,! t]ms adju/able p[d] skirt 
& inn] protective skirt ref] to a p>tial
 l[] inn] l9+ ) means ( tight5+ ar\nd ! 
wai/ = additional protection f !        
elem5ts4  7xi7 ,! t]m arm gusset means  

con/ruction at ! arm ( a gusset t       
utilizes an extra fabric piece 9 !      
und]>m1 usually diamond- or             
triangul>-%ap$1 design$1 or patt]n$ to  
all[ radial arm movem5t4  7xii7 ,! t]m  
radial arm movem5t ref]s to unre/rict$1 
#ahj-;degree range ( motion = ! arm :ile
 we>+ p]=mance out]we>4  7xiii7 ,! t]m  
odor control te*nology means !          
incorporation into a fabric or g>m5t (  
mat]ials1 includ+1 b n limit$ to1       
activat$ c>bon1 silv]1 copp]1 or any    
comb9ation !re(1 capable ( adsorb+1     
absorb+1 or react+ ) human odors1 or    
effective 9 r$uc+ ! gr[? ( odor-caus+   
bact]ia4  7xiv7 ,! t]m occupational     
out]we> means out]we> g>m5ts1 includ+   
uni=ms1 design$ or m>ket$ = use 9 !     
workplace or at a worksite to provide   
durable protection f cold or inclem5t   
wea!r &_/or workplace haz>ds1 su* z     
fire1 electrical1 abrasion1 or *emical  
haz>ds1 or impacts1 cuts1 punctures1 or 
simil> haz>ds4  7c7 ,not)/&+ subdivision
 7b77i7 ( ?is ,note1 = purposes ( ?is   

*apt]1 ,notes #a & #b7;a77#a7 to *apt]  
#ei & ,note #a7;c7 to *apt] #fj %all be 
disreg>d$ 9 classify+ goods z           
recreational p]=mance out]we>4  7d7 ,=  
purposes ( ?is *apt]1 ! import] ( record
 %all ma9ta9 int]nal import records t   
specify ^u entry :e!r g>m5ts claim$ z   
recreational p]=mance out]we> h an out] 
surface t is wat] resi/ant1 treat$ )    
pla/ics1 or a comb9ation !re(1 & %all   
fur!r enum]ate ! specific features t    
make ! g>m5ts eligible to be classifi$ z
 recreational p]=mance out]we>4  4  7b7 
,t>iff classifications ,*apt] #fb ( !   
,h>moniz$ ,t>iff ,s*$ule ( ! ,unit$     
,/ates is am5d$ z foll[s3 7#a7 ,by /rik+
 subhead+ #fbja4aa4jj & ins]t+ ! foll[+1
 ) ! article description = subhead+     
#fbja4aa hav+ ! same degree ( ind5tation
 z ! article description = subhead+     
#fbja4aa4jj 7z 9 effect on ! day be=e ! 
date ( ! enactm5t ( ?is ,act73  #fbja4aa
 ,( wool or f9e animal hair3            
#fbja4aa4je,recreational p]=mance       
out]we>#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,o!r#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 /rik+      
subhead+s #fbja4ab4aj & #fbja4ab4bj &   
ins]t+ ! foll[+1 ) ! article description
 = subhead+ #fbja4ab4je hav+ ! same     
degree ( ind5tation z ! article         
description = subhead+ #fbja4ab4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73 #fbja4ab4je,recreational  
p]=mance out]we>#i4d;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7#fj ,o!r3 #fbja4ab4aj;,conta9+ #ae
 p]c5t or m by weight ( d[n & wat]f[l   
plumage & ( :i* d[n comprises #ce p]c5t 
or m by weight2 conta9+ #aj p]c5t or m  
by weight ( d[n #d4d;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i  

7,,au7#fj #fbja4ab4bj,o!r#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 /rik+    
subhead+s #fbja4ac4aj ?r\gh #fbja4ac4dj 
& ins]t+ ! foll[+1 ) ! article          
description = subhead+ #fbja4ac4je hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fbja4ac4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbja4ac4je,recreational 
p]=mance out]we>#bg4g;,free 7,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1    
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7#ij ,o!r3 #fbja4ac4aj;,conta9+ #ae
 p]c5t or m by weight ( d[n & wat]f[l   
plumage & ( :i* d[n comprises #ce p]c5t 
or m by weight2 conta9+ #aj p]c5t or m  
by weight ( d[n #d4d;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i  
7,,au7#fj ,o!r3 #fbja4ac4cj;,conta9+ #cf
 p]c5t or m by weight ( wool or f9e     
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,o!r#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 /rik+ subhead+s   
#fbja4ai4aj & #fbja4ai4ij & ins]t+ !    
foll[+1 ) ! article description =       
subhead+ #fbja4ai4je hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbja4ai4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbja4ai4je,recreational p]=mance
 out]we>#b4h;,free 7,,au1 ,,bh1 ,,ca1   
,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1       
,,sg7#ce ,o!r3 #fbja4ai4aj;,conta9+ #gj 
p]c5t or m by weight ( silk or silk wa/e
 ,free#ce #fbja4ai4ij,o!r#b4h;,free     
7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991    
,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 
,,pa1 ,,pe1 ,,sg7#ce 4  7#e7 ,by /rik+  
subhead+s #fbja4ia4aj & #fbja4ia4bj &   
ins]t+ ! foll[+1 ) ! article description
 = subhead+ #fbja4ia4je hav+ ! same     

degree ( ind5tation z ! article         
description = subhead+ #fbja4ia4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbja4ia4je,recreational 
p]=mance out]we>#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   
,o!r3 #fbja4ia4aj,padd$1 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,o!r#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 /rik+
 subhead+s #fbja4ib4aj ?r\gh #fbja4ib4bj
 & ins]t+ ! foll[+1 ) ! article         
description = subhead+ #fbja4ib4je hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fbja4ib4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73 #fbja4ib4je,recreational  
p]=mance out]we>#i4d;,free 7,,bh1 ,,ca1 

,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7 #ij ,o!r3 #fbja4ib4aj;,conta9+   
#ae p]c5t or m by weight ( d[n & wat]f[l
 plumage & ( :i* d[n comprises #ce p]c5t
 or m by weight2 conta9+ #aj p]c5t or m 
by weight ( d[n #d4d;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i  
7,,au7 #fj ,o!r3 #fbja4ib4ae,wat]       
resi/ant#f4b;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #e4e 7,,au7 
#cg4e #fbja4ib4bj,o!r#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 /rik+         
subhead+s #fbja4ic4aj ?r\gh #fbja4ic4ce 
& ins]t+ ! foll[+1 ) ! article          
description = subhead+ #fbja4ic4je hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fbja4ic4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbja4ic4je,recreational 
p]=mance out]we>#bg4g;,free 7,,bh1 ,,ca1

 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1    
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7#ij ,o!r3 #fbja4ic4aj;,conta9+ #ae
 p]c5t or m by weight ( d[n & wat]f[l   
plumage & ( :i* d[n comprises #ce p]c5t 
or m by weight2 conta9+ #aj p]c5t or m  
by weight ( d[n #d4d;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i  
7,,au7 #fj ,o!r3 #fbja4ic4bj,padd$1     
sleeveless jackets#ad4i;,free 7,,bh1    
,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 
#h 7,,au7 #gf ,o!r3 #fbja4ic4be;,conta9+
 #cf p]c5t or m by weight ( wool or f9e 
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 ,o!r3        
#fbja4ic4cj,wat] resi/ant #g4a;,free    
7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1    
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7 #f4c 7,,au7 #fe                   
#fbja4ic4ce,o!r#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 /rik+ subhead+s  
#fbja4ii4aj & #fbja4ii4ij & ins]t+ !    
foll[+1 ) ! article description =       
subhead+ #fbja4ii4je hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbja4ii4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbja4ii4je,recreational p]=mance
 out]we>#d4b;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,e991 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4g   
7,,au7#ce ,o!r3 #fbja4ii4aj;,conta9+ #gj
 p]c5t or m by weight ( silk or silk    
waste,free#ce #fbja4ii4ij,o!r#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   
/rik+ subhead+ #fbjb4aa4jj & ins]t+ !   
foll[+1 ) ! article description =       
subhead+ #fbjb4aa hav+ ! same degree (  
ind5tation z ! article description =    
subhead+ #fbjb4aa4jj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73  #fbjb4aa,( wool or f9e animal   

hair3 #fbjb4aa4je,recreational p]=mance 
out]we> #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,o!r#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    
/rik+ subhead+s #fbjb4ab4aj &           
#fbjb4ab4bj & ins]t+ ! foll[+1 ) !      
article description = subhead+          
#fbjb4ab4je hav+ ! same degree (        
ind5tation z ! article description =    
subhead+ #fbjb4ab4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbjb4ab4je,recreational p]=mance
 out]we>#h4i;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#h 7,,au7#ij 
,o!r3 #fbjb4ab4aj;,conta9+ #ae p]c5t or 
m by weight ( d[n & wat]f[l plumage & ( 
:i* d[n comprises #ce p]c5t or m by     
weight2 conta9+ #aj p]c5t or m by weight

 ( d[n #d4d;,free 7,,bh1 ,,ca1 ,,cl1    
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4i         
7,,au7#fj #fbjb4ab4bj,o!r#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 /rik+    
subhead+s #fbjb4ac4aj ?r\gh #fbjb4ac4dj 
& ins]t+ ! foll[+1 ) ! article          
description = subhead+ #fbjb4ac4je hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fbjb4ac4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbjb4ac4je,recreational 
p]=mance out]we>#bg4g;,free 7,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1    
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7#ij ,o!r3 #fbjb4ac4aj;,conta9+ #ae
 p]c5t or m by weight ( d[n & wat]f[l   
plumage & ( :i* d[n comprises #ce p]c5t 
or m by weight2 conta9+ #aj p]c5t or m  
by weight ( d[n #d4d;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4i   
7,,au7#fj ,o!r3 #fbjb4ac4cj;,conta9+ #cf

 p]c5t or m by weight ( wool or f9e     
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,o!r#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 /rik+ subhead+s  
#fbjb4ai4aj & #fbjb4ai4ij & ins]t+ !    
foll[+1 ) ! article description =       
subhead+ #fbjb4ai4je hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbjb4ai4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbjb4ai4je,recreational p]=mance
 out]we>#b4h;,free 7,,au1 ,,bh1 ,,ca1   
,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1       
,,sg7#ce ,o!r3 #fbjb4ai4aj;,conta9+ #gj 
p]c5t or m by weight or silk or silk    
waste,free#ce #fbjb4ai4ij,o!r#b4h;,free 
7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991    
,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 
,,pa1 ,,pe1 ,,sg7#ce 4  7#ac7 ,by /rik+ 

subhead+s #fbjb4ia4aj & #fbjb4ia4bj &   
ins]t+ ! foll[+1 ) ! article description
 = subhead+ #fbjb4ia4je hav+ ! same     
degree ( ind5tation z ! article         
description = subhead+ #fbjb4ia4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbjb4ia4je,recreational 
p]=mance out]we>#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   
,o!r3 #fbjb4ia4aj,padd$1 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,o!r#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     
/rik+ subhead+s #fbjb4ib4aj ?r\gh       
#fbjb4ib4bj & ins]t+ ! foll[+1 ) !      
article description = subhead+          
#fbjb4ib4je hav+ ! same degree (        
ind5tation z ! article description =    

subhead+ #fbjb4ib4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbjb4ib4je,recreational p]=mance
 out]we>#h4i;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#h 7,,au7#ij 
,o!r3 #fbjb4ib4aj;,conta9+ #ae p]c5t or 
m by weight ( d[n & wat]f[l plumage & ( 
:i* d[n comprises #ce p]c5t or m by     
weight2 conta9+ #aj p]c5t or m by weight
 ( d[n #d4d;,free 7,,bh1 ,,ca1 ,,cl1    
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#c4i         
7,,au7#fj ,o!r3 #fbjb4ib4ae,wat]        
resi/ant#f4b;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#e4e         
7,,au7#cg4e #fbjb4ib4bj,o!r#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 /rik+    
subhead+s #fbjb4ic4aj ?r\gh #fbjb4ic4ej 
& ins]t+ ! foll[+1 ) ! article          
description = subhead+ #fbjb4ic4je hav+ 
! same degree ( ind5tation z ! article  

description = subhead+ #fbjb4ic4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbjb4ic4je,recreational 
p]=mance out]we>#bg4g;,free 7,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1    
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7#ij ,o!r3 #fbjb4ic4aj;,conta9+ #ae
 p]c5t or m by weight ( d[n & wat]f[l   
plumage & ( :i* d[n comprises #ce p]c5t 
or m by weight2 conta9+ #aj p]c5t or m  
by weight ( d[n#d4d;,free 7,,bh1 ,,ca1  
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c4i  
7,,au7#fj ,o!r3 #fbjb4ic4bj,padd$1      
sleeveless jackets#ad4i;,free 7,,bh1    
,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 
#h 7,,au7#gf ,o!r3 #fbjb4ic4dj;,conta9+ 
#cf p]c5t or m by weight ( wool or f9e  
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 ,o!r3         
#fbjb4ic4de,wat] resi/ant #g4a;,free    
7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1    

,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7 #f4c 7,,au7#fe                    
#fbjb4ic4ej,o!r#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 /rik+ subhead+s  
#fbjb4ii4aj & #fbjb4ii4ij & ins]t+ !    
foll[+1 ) ! article description =       
subhead+ #fbjb4ii4je hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbjb4ii4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbjb4ii4je,recreational p]=mance
 out]we>#b4h;,free 7,,au1 ,,bh1 ,,ca1   
,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1       
,,sg7#ce ,o!r3 #fbjb4ii4aj;,conta9+ #gj 
p]c5t or m by weight ( silk or silk     
waste,free#ce #fbjb4ii4ij,o!r#b4h;,free 
7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e991    
,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 
,,pa1 ,,pe1 ,,sg7#ce 4  7#ag7 ,by /rik+ 
subhead+s #fbjc4da & #fbjc4da4je1 & !   
sup]ior text to subhead+ #fbjc4da4je1 & 
ins]t+ ! foll[+1 ) ! article description

 = subhead+ #fbjc4da hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbjc4da 7z 9 effect on ! day  
be=e ! date ( ! enactm5t ( ?is ,act73   
#fbjc4da,( wool or f9e animal hair3     
#fbjc4da4je,recreational p]=mance       
out]we>#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 ,tr\s]s1 bree*es & %orts3         
#fbjc4da4aj,tr\s]s & bree*es1 conta9+   
ela/om]ic fib]1 wat] resi/ant1 )\t belt 
loops1 weigh+ m ?an #i kg p] doz5#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 /rik+ subhead+s      
#fbjc4db4aj ?r\gh #fbjc4db4dj & ins]t+ !
 foll[+1 ) ! article description =      
subhead+ #fbjc4db4je hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbjc4db4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbjc4db4je,recreational p]=mance

 out]we>#af4f;,free 7,,bh1 ,,ca1 ,,cl1  
,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 
,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #aa4f       
7,,kr7#ij ,o!r3 #fbjc4db4aj;,conta9+ #ae
 p]c5t or m by weight ( d[n & wat]f[l   
plumage & ( :i* d[n comprises #ce p]c5t 
or m by weight2 conta9+ #aj p]c5t or m  
by weight ( d[n ,free#fj ,o!r3          
#fbjc4db4bj;,bib & brace                
ov]alls#aj4c;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7   
#ij #fbjc4db4dj,o!r#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     
/rik+ subhead+s #fbjc4dc4aj ?r\gh       
#fbjc4dc4dj & ins]t+ ! foll[+1 ) !      
article description = subhead+          
#fbjc4dc4je hav+ ! same degree (        
ind5tation z ! article description =    
subhead+ #fbjc4dc4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73  #fbjc4dc4je,recreational        
p]=mance out]we>#bg4i;,free 7,,bh1 ,,ca1

 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1    
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7   
#aa4a 7,,kr7#ij ,o!r3                   
#fbjc4dc4aj;,conta9+ #ae p]c5t or m by  
weight ( d[n & wat]f[l plumage & ( :i*  
d[n comprises #ce p]c5t or m by weight2 
conta9+ #aj p]c5t or m by weight ( d[n  
,free#fj ,o!r3 ,bib & brace ov]alls3    
#fbjc4dc4ae,wat] resi/ant #g4a;,free    
7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1    
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7 #f4c 7,,au7 #fe                   
#fbjc4dc4bj,o!r#ad4i;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7 #gf ,o!r3 #fbjc4dc4be;,c]tifi$   
h&-loom$ & folklore products #ab4b;,free
 7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1   
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7 #h 7,,au7 #gf ,o!r3               
#fbjc4dc4cj;,conta9+ #cf p]c5t or m by  
weight ( wool or f9e 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 ,o!r3           
#fbjc4dc4ce,wat] resi/ant tr\s]s or     
bree*es#g4a;,free 7,,bh1 ,,ca1 ,,cl1    
,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 ,p1 
,,pa1 ,,pe1 ,,sg7 #f4c 7,,au7 #b4h      
7,,kr7#fe #fbjc4dc4dj,o!r#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  
/rik+ subhead+s #fbjc4di ?r\gh          
#fbjc4di4hj & ins]t+ ! foll[+1 ) !      
article description = subhead+ #fbjc4di 
hav+ ! same degree ( ind5tation z !     
article description = subhead+ #fbjc4di 
7z 9 effect on ! day be=e ! date ( !    
enactm5t ( ?is ,act73 #fbjc4di,( o!r    
textile mat]ials3                       
#fbjc4di4je,recreational p]=mance       
out]we>#b4h;,free 7,,au1 ,,bh1 ,,ca1    
,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#a4a   
7,,kr7#ce ,o!r3 ,( artificial fib]s3    
#fbjc4di4aj;,bib & brace                
ov]alls#h4e;,free 7,,bh1 ,,ca1 ,,cl1    
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     

,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #g4f        
7,,au7#gf ,tr\s]s1 bree*es & %orts3     
#fbjc4di4ae;,c]tifi$ h&-loom$ & folklore
 products #ab4b;,free 7,,bh1 ,,ca1 ,,cl1
 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1    
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7#gf
 #fbjc4di4bj,o!r#bg4i;,free 7,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1    
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7#ij #fbjc4di4dj;,conta9+ #gj p]c5t
 or m by weight ( silk or silk          
waste,free#ce #fbjc4di4hj,o!r#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  
/rik+ subhead+s #fbjd4fa4aj &           
#fbjd4fa4ij & ins]t+ ! foll[+1 ) !      
article description = subhead+          
#fbjd4fa4je hav+ ! same degree (        
ind5tation z ! article description =    
subhead+ #fbjd4fa4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73  #fbjd4fa4je,recreational        
p]=mance out]we>#ac4f;,free 7,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1    

,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #e4d 7,,om7 
#h 7,,au7#eh4e ,o!r3 #fbjd4fa4aj,tr\s]s 
& bree*es1 conta9+ ela/om]ic fib]1 wat] 
resi/ant1 )\t belt loops1 weigh+ m ?an  
#f kg p] doz5#g4f;,free 7,,bh1 ,,ca1    
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #c 7,,om7   
#f4h 7,,au7 #eh4e                       
#fbjd4fa4ij,o!r#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 /rik+      
subhead+s #fbjd4fb4aj ?r\gh #fbjd4fb4dj 
& ins]t+ ! foll[+1 ) ! article          
description = subhead+ #fbjd4fb4je hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fbjd4fb4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73 #fbjd4fb4je,recreational  
p]=mance out]we>#af4f;,free 7,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1    
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7   
#aa4f 7,,kr7#ij ,o!r3                   
#fbjd4fb4aj;,conta9+ #ae p]c5t or m by  
weight ( d[n & wat]f[l plumage & ( :i*  

d[n comprises #ce p]c5t or m by weight2 
conta9+ #aj p]c5t or m by weight ( d[n  
,free#fj ,o!r3 #fbjd4fb4bj;,bib & brace 
ov]alls#h4i;,free 7,,bh1 ,,ca1 ,,cl1    
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7   
#ij ,o!r3 #fbjd4fb4cj;,c]tifi$ h&-loom$ 
& 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,o!r#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 /rik+      
subhead+s #fbjd4fc4aj ?r\gh #fbjd4fc4ce 
& ins]t+ ! foll[+1 ) ! article          
description = subhead+ #fbjd4fc4je hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fbjd4fc4aj 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbjd4fc4je,recreational 
p]=mance out]we>#bh4f;,free 7,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,ma1 ,,mx1    
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7   

#aa4d 7,,kr7#ij ,o!r3                   
#fbjd4fc4aj;,conta9+ #ae p]c5t or m by  
weight ( d[n & wat]f[l plumage & ( :i*  
d[n comprises #ce p]c5t or m by weight2 
conta9+ #aj p]c5t or m by weight ( d[n  
,free#fj ,o!r3 ,bib & brace ov]alls3    
#fbjd4fc4ab,wat] resi/ant#g4a;,free     
7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1    
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7 #f4c 7,,au7 #fe                   
#fbjd4fc4ae,o!r#ad4i;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7 #gf #fbjd4fc4bj;,c]tifi$ h&-loom$
 & folklore products#aa4c;,free 7,,bh1  
,,ca1 ,,cl1 ,,co1 ,e1 ,,il1 ,,jo1 ,,kr1 
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 
#h 7,,au7 #gf ,o!r3 #fbjd4fc4be;,conta9+
 #cf p]c5t or m by weight ( wool or f9e 
animal hair#ac4f;,free 7,,bh1 ,,ca1     
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7 #eh4e ,o!r3 #fbjd4fc4cj,wat]     
resi/ant tr\s]s or bree*es #g4a;,free   
7,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1    

,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7 #f4c 7,,au7 #fe                   
#fbjd4fc4ce,o!r#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 /rik+      
subhead+s #fbjd4fi ?r\gh #fbjd4fi4ij &  
ins]t+ ! foll[+1 ) ! article description
 = subhead+ #fbjd4fi hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbjd4fi 7z 9 effect on ! day  
be=e ! date ( ! enactm5t ( ?is ,act73   
#fbjd4fi,( o!r textile mat]ials3        
#fbjd4fi4je,recreational p]=mance       
out]we>#b4h;,free 7,,au1 ,,bh1 ,,ca1    
,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1       
,,sg7#ce ,o!r3 ,( artificial fib]s3     
#fbjd4fi4aj;,bib & brace                
ov]alls#ac4f;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7   
#gf ,tr\s]s1 bree*es & %orts3           
#fbjd4fi4bj;,conta9+ #cf p]c5t or m by  
weight ( wool or f9e animal             

hair#ac4f;,free 7,,bh1 ,,ca1 ,,cl1 ,,co1
 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1
 ,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #eh4e      
#fbjd4fi4be,o!r#bh4f;,free 7,,bh1 ,,ca1 
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #h    
7,,au7 #ij ,( silk or silk wa/e3        
#fbjd4fi4dj;,conta9+ #gj p]c5t or m by  
weight ( silk or silk wa/e#a4a;,free    
7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,e1 ,,il1
 ,j1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1  
,,pa1 ,,pe1 ,,sg7 #fe                   
#fbjd4fi4fj,o!r#g4a;,free 7,,bh1 ,,ca1  
,,cl1 ,,co1 ,e991 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 
#f4c 7,,au7 #fe                         
#fbjd4fi4ij,o!r#b4h;,free 7,,au1 ,,bh1  
,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1     
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7 #ce 4  7#be7 ,by /rik+ subhead+s  
#fbaj4dj4cj & #fbaj4dj4ej & ins]t+ !    
foll[+1 ) ! article description =       
subhead+ #fbaj4dj4je hav+ ! same degree 
( ind5tation z ! article description =  
subhead+ #fbaj4dj4cj 7z 9 effect on !   

day be=e ! date ( ! enactm5t ( ?is      
,act73  #fbaj4dj4je ,recreational       
p]=mance out]we> #g4a;,free 7,,au1 ,,bh1
 ,,ca1 ,,cl1 ,,il1 ,,jo1 ,,kr1 ,,ma1    
,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7#fe ,o!r3    
#fbaj4dj4cj ,hav+ an out] surface       
impregnat$1 coat$1 cov]$ or lam9at$ )   
rubb] or pla/ics mat]ial :i* completely 
obscures ! und]ly+ fabric#c4h;,free     
7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,il1 ,,jo1    
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7 
#fe #fbaj4dj4ej,o!r #g4a;,free 7,,au1   
,,bh1 ,,ca1 ,,cl1 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7 #fe 4 
7#bf7 ,by /rik+ subhead+s #fbaj4ej4cj & 
#fbaj4ej4ej & ins]t+ ! foll[+1 ) !      
article description = subhead+          
#fbaj4ej4je hav+ ! same degree (        
ind5tation z ! article description =    
subhead+ #fbaj4ej4cj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      
,act73 #fbaj4ej4je ,recreational        
p]=mance out]we> #g4a;,free 7,,au1 ,,bh1
 ,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1    
,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 ,,sg7#fe    

,o!r3 #fbaj4ej4cj ,hav+ an out] surface 
impreg- nat$1 coat$1 cov]$ or lam9at$ ) 
rubb] or pla/ics mat]ial :i* completely 
obscures ! und]ly+ fabric #c4h;,free    
7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1    
,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 
,,sg7 #fe #fbaj4ej4ej,o!r #g4a;,free    
7,,au1 ,,bh1 ,,ca1 ,,cl1 ,,co1 ,,il1    
,,jo1 ,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pe1 
,,sg7 #fe 4  7#bg7 ,by /rik+ subhead+   
#fbaa4cb4jj & ins]t+ ! foll[+1 ) !      
article description = subhead+ #fbaa4cb 
hav+ ! same degree ( ind5tation z !     
article description = subhead+          
#fbaa4cb4jj 7z 9 effect on ! day be=e ! 
date ( ! enactm5t ( ?is ,act73          
#fbaa4cb,( cotton3                      
#fbaa4cb4je,recreational p]=mance       
out]we>#h4a;,free 7,,au1 ,,bh1 ,,ca1    
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ij    
#fbaa4cb4aj,o!r #h4a;,free 7,,au1 ,,bh1 
,,ca1 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1     
,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 
#ij 4  7#bh7 ,by /rik+ subhead+         

#fbaa4cc4jj & ins]t+ ! foll[+1 ) !      
article description = subhead+ #fbaa4cc 
hav+ ! same degree ( ind5tation z !     
article description = subhead+          
#fbaa4cc4jj 7z 9 effect on ! day be=e ! 
date ( ! enactm5t ( ?is ,act73          
#fbaa4cc,( man-made fib]s3              
#fbaa4cc4je,recreational p]=mance       
out]we>#af;,free 7,,au1 ,,bh1 ,,ca1     
,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1     
,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #f4d        
7,,om7#gf #fbaa4cc4aj ,o!r #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 /rik+
 subhead+s #fbaa4ci4je ?r\gh #fbaa4ci4ij
 & ins]t+ ! foll[+1 ) ! article         
description = subhead+ #fbaa4ci4je hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fbaa4ci4je 7z 9 
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act73  #fbaa4ci4je,recreational 
p]=mance out]we>#b4h;,free 7,,au1 ,,bh1 
,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1     
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 

,,sg7#ce ,o!r3 #fbaa4ci4aj,( wool or f9e
 animal hair#ab;,free 7,,au1 ,,bh1 ,,ca1
 ,,cl1 ,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1    
,,mx1 ,p1 ,,pa1 ,,pe1 ,,sg7 #d4h        
7,,om7#eh4e #fbaa4ci4bj;,conta9+ #gj    
p]c5t or m by weight ( silk or silk     
wa/e#j4e;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1 
,,co1 ,e1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce          
#fbaa4ci4ij,o!r#b4h;,free 7,,au1 ,,bh1  
,,ca1 ,,cl1 ,,co1 ,e991 ,,il1 ,,jo1     
,,kr1 ,,ma1 ,,mx1 ,,om1 ,p1 ,,pa1 ,,pe1 
,,sg7#ce 4  7#cj7 ,by /rik+ subhead+    
#fbaa4db4jj & ins]t+ ! foll[+1 ) !      
article description = subhead+ #fbaa4db 
hav+ ! same degree ( ind5tation z !     
article description = subhead+          
#fbaa4db4jj 7z 9 effect on ! day be=e ! 
date ( ! enactm5t ( ?is ,act73          
#fbaa4db,( cotton3                      
#fbaa4db4je,recreational p]=mance       
out]we>#h4a;,free 7,,bh1 ,,ca1 ,,cl1    
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1     
,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7 #g4b        
7,,au7#ij #fbaa4db4aj,o!r#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 /rik+
 subhead+ #fbaa4dc4jj & ins]t+ ! foll[+1
 ) ! article description = subhead+     
#fbaa4dc hav+ ! same degree ( ind5tation
 z ! article description = subhead+     
#fbaa4dc4jj 7z 9 effect on ! day be=e ! 
date ( ! enactm5t ( ?is ,act73          
#fbaa4dc,( man-made fib]s3              
#fbaa4dc4je,recreational p]=mance       
out]we>#af;,free 7,,bh1 ,,ca1 ,,cl1     
,,co1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1 ,p1 
,,pa1 ,,pe1 ,,sg7 #h 7,,au7 #f4d        
7,,om7#ij #fbaa4dc4aj,o!r#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   
/rik+ subhead+s #fbaa4di4aj ?r\gh       
#fbaa4di4ij & ins]t+ ! foll[+1 ) !      
article description = subhead+          
#fbaa4di4je hav+ ! same degree (        
ind5tation z ! article description =    
subhead+ #fbaa4di4aj 7z 9 effect on !   
day be=e ! date ( ! enactm5t ( ?is      

,act73 #fbaa4di4je,recreational p]=mance
 out]we>#g4c;,free 7,,bh1 ,,ca1 ,,cl1   
,,co1 ,e1 ,,il1 ,,jo1 ,,ma1 ,,mx1 ,,om1 
,p1 ,,pa1 ,,pe1 ,,sg7 #f4e 7,,au7#b4i   
7,,kr7#ce ,o!r3 #fbaa4di4aj;,conta9+ #gj
 p]c5t or m by weight ( silk or silk    
wa/e #a4b;,free 7,,au1 ,,bh1 ,,ca1 ,,cl1
 ,,co1 ,e1 ,,il1 ,,jo1 ,,kr1 ,,ma1 ,,mx1
 ,,om1 ,p1 ,,pa1 ,,pe1 ,,sg7#ce         
#fbaa4di4da,( wool or f9e 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,o!r#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     
treatm5t ( protective active footwe>    
7a7 ,def9ition ( protective active      
footwe> ,! ,additional ,u4,s4 ,notes to 
*apt] #fd ( ! ,h>moniz$ ,t>iff ,s*$ule (
 ! ,unit$ ,/ates are am5d$ by add+ at ! 
end ! foll[+3  #f4 ,= ! purposes (      
subhead+s #fdjb4ia4db & #fdjb4ii4cb1 !  
t]m protective active footwe> means     

footwe> 7o!r ?an footwe> describ$ 9     
,subhead+ ,note #a7 t is design$ =      
outdoor activities1 su* z hik+ %oes1    
trekk+ %oes1 runn+ %oes1 & trail runn+  
%oes1 ! =ego+ valu$ ov] #bd_/pair & :i* 
provides protection aga9/ wat] t is     
imp>t$ by ! use ( a coat$ or lam9at$    
textile fabric4  4  7b7 ,duty treatm5t =
 protective active footwe> ,*apt] #fd ( 
! ,h>moniz$ ,t>iff ,s*$ule ( ! ,unit$   
,/ates is am5d$ z foll[s3  7#a7 ,by     
ins]t+ aft] subhead+ #fdjb4ia4dj !      
foll[+ new subhead+1 ) ! article        
description = subhead+ #fdjb4ia4db hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fdjb4ia4dj3     
#fdjb4ia4db ,protective active footwe>  
7except footwe> ) wat]pro( mold$        
bottoms1 includ+ bottoms compris+ an    
out] sole & all or "p ( ! upp] & except 
footwe> ) insulation t provides         
protection aga9/ cold wea!r71 ^: height 
f ! bottom ( ! out] sole to ! top ( !   
upp] does n exce$ #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 ins]t+  
imm$iately prec$+ subhead+ #fdjb4ii4cc !
 foll[+ new subhead+1 ) ! article       
description = subhead+ #fdjb4ii4cb hav+ 
! same degree ( ind5tation z ! article  
description = subhead+ #fdjb4ii4cc3     
#fdjb4ii4cb ,protective active          
footwe>#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 ,/ag$ rate        
r$uctions ,! /ag$ r$uctions 9 special   
rates ( duty proclaim$ = subhead+       
#fdjb4ii4ij ( ! ,h>moniz$ ,t>iff ,s*$ule
 ( ! ,unit$ ,/ates be=e ! date ( !      
enactm5t ( ?is ,act %all be appli$ to   
subhead+ #fdjb4ii4cb ( su* ,s*$ule1 z   
add$ by subsection 7b77#b71 beg9n+ 9    
cal5d> ye> #bjaf4  #djc4 ,effective date
 ,?is title & ! am5dm5ts made by ?is    
title %all--  7#a7 take effect on ! #ae?
 day aft] ! date ( ! enactm5t ( ?is     
,act2 &  7#b7 apply to articles ent]$1  
or )drawn f w>eh\se = consumption1 on or

 aft] su* #ae? day4  ,v ,miscellane\s   
provisions  #eja4 ,report on            
contribution ( trade pref]5ce programs  
to r$uc+ pov]ty & elim9at+ hung] ,n lat]
 ?an #a ye> aft] ! date ( ! enactm5t (  
?is ,act1 ! ,presid5t %all submit to    
,congress a report assess+ !            
contribution ( ! trade pref]5ce programs
 ( ! ,unit$ ,/ates1 includ+ ! ,g5]aliz$ 
,sy/em ( ,pref]5ces "u title ,v ( !     
,trade ,act ( #aigd 7#ai ,u4,s4,c4 #bdfa
 et seq471 ! ,african ,gr[? &           
,opportunity ,act 7#ai ,u4,s4,c4 #cgja  
et seq471 & ! ,c>ibbean ,bas9 ,economic 
,recov]y ,act 7#ai ,u4,s4,c4 #bgja et   
seq471 to ! r$uction ( pov]ty & !       
elim9ation ( hung]4  ,,vi ,(fsets  #fja4
 ,cu/oms us] fees  7a7 ,9 g5]al ,section
 #acjca7;j77#c77;,a7 ( ! ,consolidat$   
,omnibus ,budget ,reconciliation ,act ( 
#aihe 7#ai ,u4,s4,c4 #eh;c7j77#c77;,a77 
is am5d$ by /rik+ ,septemb] #cj1 #bjbd &
 ins]t+ ,july #g1 #bjbe4  7b7 ,rate =   
m]*&ise process+ fees ,section #ejc ( ! 
,unit$ ,/ates-,korea ,free ,trade       

,agreem5t ,implem5tation ,act 7,public  
,law #aab-da2 #abe ,/at4 #dfj7 is am5d$ 
by /rik+ ,june #cj1 #bjba & ins]t+ ,june
 #cj1 #bjbe4  #fjb4 ,"t = paym5t (      
corporate e/imat$ taxes ,not)/&+ section
 #ffee ( ! ,int]nal ,rev5ue ,code (     
#aihf1 9 ! case ( a corporation ) assets
 ( n less ?an #a billion 7det]m9$ z ( ! 
end ( ! prec$+ taxable ye>7--  7#a7 !   
am\nt ( any requir$ in/allm5t (         
corporate e/imat$ tax :i* is o!rwise due
 9 ,july1 ,augu/1 or ,septemb] ( #bjbj  
%all be increas$ by #e4be p]c5t ( su*   
am\nt 7det]m9$ )\t reg>d to any increase
 9 su* am\nt n conta9$ 9 su* ,code72 &  
7#b7 ! am\nt ( ! next requir$ in/allm5t 
aft] an in/allm5t ref]r$ to 9 p>agraph  
7#a7 %all be appropriately r$uc$ to     
reflect ! am\nt ( ! increase by reason (
 su* p>agraph4  #fjc4 ,elim9ation (     
modification ( ! ,m$ic>e seque/] =      
fiscal ye> #bjbd  7a7 ,9 g5]al ,subject 
to subsection 7b71 section              
#bea;,a7#f77;,d77ii7 ( ! ,balanc$       
,budget & ,em]g5cy ,deficit ,control    

,act ( #aihe 7#b ,u4,s4,c4              
#ija;a7#f77;,d77ii77 is am5d$ by /rik+  
#j4be p]c5t & ins]t+ #j4j p]c5t4  7b7   
,effective date ,! am5dm5t made by      
subsection 7a7 %all n take effect unless
 ! ,trade ,act ( #bjae is enact$ & if ! 
,trade ,act ( #bjae is enact$ aft] !    
date ( ! enactm5t ( ?is ,act1 su*       
am5dm5t %all be execut$ z if ?is ,act _h
 be5 enact$ aft] ! date ( ! enactm5t (  
su* o!r ,act4  #fjd4 ,payee /atem5t     
requir$ to claim c]ta9 education tax    
b5efits  7a7 ,am]ican opportunity cr$it1
 hope s*ol>%ip cr$it1 & lifetime le>n+  
cr$it  7#a7 ,9 g5]al ,section #be;,a7g7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#h7 ,payee /atem5t          
requirem5t ,except z o!rwise provid$ by 
! ,secret>y1 no cr$it %all be all[$ "u  
?is section unless ! taxpay] receives a 
/atem5t furni%$ "u section #fjej,s7d7   
:i* conta9s all ( ! in=mation requir$ by
 p>agraph 7#b7 !re(4  4  7#b7 ,/atem5t  
receiv$ by dep5d5t ,section             

#be;,a7g77#c7 ( su* ,code is am5d$ by   
/rik+ & at ! end ( subp>agraph 7,a71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,b7 & ins]t+ 1 &1 & by add+ at ! end ! 
foll[+3  7,c7 a /atem5t describ$ 9      
p>agraph 7#h7 & receiv$ by su*          
individual %all be treat$ z receiv$ by !
 taxpay]4  4  7b7 ,d$uction = qualifi$  
tuition & relat$ exp5ses ,section       
#bbb7;d7 ( su* ,code is am5d$ by        
r$esignat+ p>agraph 7#f7 z p>agraph     
7#g71 & by ins]t+ aft] p>agraph 7#e7 !  
foll[+ new p>agraph3  7#f7 ,payee       
/atem5t requirem5t  7,a7 ,9 g5]al       
,except z o!rwise provid$ by !          
,secret>y1 no d$uction %all be all[$ "u 
subsection 7a7 unless ! taxpay] receives
 a /atem5t furni%$ "u section #fjej,s7d7
 :i* conta9s all ( ! in=mation requir$  
by p>agraph 7#b7 !re(4  7,b7 ,/atem5t   
receiv$ by dep5d5t ,! receipt ( !       
/atem5t ref]r$ to 9 subp>agraph 7,a7 by 
an individual describ$ 9 subsection     
7c77#c7 %all be treat$ = purposes (     
subp>agraph 7,a7 z receiv$ by ! taxpay]4

  4  7c7 ,in=mation requir$ ,to be      
provid$ on payee /atem5t ,section       
#fjej,s7d77#b7 ( su* ,code is am5d$ to  
read z foll[s3  7#b7 ! in=mation requir$
 by subsection 7b77#b74  4  7d7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #fje4 ,special rule = educational
 in/itutions unable to collect ,t,i,ns (
 individuals ) respect to high]         
education tuition & relat$ exp5ses  7a7 
,9 g5]al ,section #fgbd ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7f7  
,special rule = returns ( educational   
in/itutions relat$ to high] education   
tuition & relat$ exp5ses ,no p5alty %all
 be impos$ "u section #fgba or #fgbb    
solely by reason ( fail+ to provide !   
,,t9 ( an individual on a return or     
/atem5t requir$ by section              
#fjej,s7a77#a7 if ! eligible educational
 in/itution requir$ to make su* return  
contemporane\sly makes a true & accurate

 c]tification "u p5alty ( p]jury 7& 9   
su* =m & mann] z may be prescrib$ by !  
,secret>y7 t x has compli$ ) /&>ds      
promulgat$ by ! ,secret>y = obta9+ su*  
individual's ,,t94  4  7b7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to returns requir$ to be     
made1 & /atem5ts requir$ to be furni%$1 
aft] ,decemb] #ca1 #bjae4  #fjf4 ,p5alty
 = failure to file correct in=mation    
returns & provide payee /atem5ts  7a7 ,9
 g5]al ,section #fgba7;a77#a7 ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by /rik+ #ajj & ins]t+    
#bej2 &  7#b7 by /rik+ #a1ejj1jjj &     
ins]t+ #c1jjj1jjj4  7b7 ,r$uction :]e   
correction 9 specifi$ p]iod  7#a7       
,correction )9 #cj days ,section        
#fgba7;b77#a7 ( su* ,code is am5d$--    
7,a7 by /rik+ #cj & ins]t+ #ej2  7,b7 by
 /rik+ #ajj & ins]t+ #bej2 &  7,c7 by   
/rik+ #bej1jjj & ins]t+ #ejj1jjj4  7#b7 
,failures correct$ on or be=e ,augu/ #a 
,section #fgba7;b77#b7 ( su* ,code is   
am5d$-- 7,a7 by /rik+ #fj & ins]t+ #ajj2

  7,b7 by /rik+ #ajj 7prior to am5dm5t  
by subp>agraph 7,a77 & ins]t+ #bej2 &   
7,c7 by /rik+ #ejj1jjj & ins]t+         
#a1ejj1jjj4  7c7 ,l[] limitation =      
p]sons ) gross receipts ( n m ?an       
#e1jjj1jjj ,section #fgba7;d77#a7 ( su* 
,code is am5d$-- 7#a7 9 subp>agraph     
7,a7--  7,a7 by /rik+ #ejj1jjj & ins]t+ 
#a1jjj1jjj2 &  7,b7 by /rik+ #a1ejj1jjj 
& ins]t+ #c1jjj1jjj2  7#b7 9 subp>agraph
 7,b7-- 7,a7 by /rik+ #ge1jjj & ins]t+  
#age1jjj2 &  7,b7 by /rik+ #bej1jjj &   
ins]t+ #ejj1jjj2 &  7#c7 9 subp>agraph  
7,c7--  7,a7 by /rik+ #bjj1jjj & ins]t+ 
#ejj1jjj2 &  7,b7 by /rik+ #ejj1jjj     
7prior to am5dm5t by subp>agraph 7,a77 &
 ins]t+ #a1ejj1jjj4  7d7 ,p5alty 9 case 
( int5tional disreg>d ,section #fgba7;e7
 ( su* ,code is am5d$-- 7#a7 by /rik+   
#bej 9 p>agraph 7#b7 & ins]t+ #ejj2 &   
7#b7 by /rik+ #a1ejj1jjj 9 p>agraph     
7#c77;,a7 & ins]t+ #c1jjj1jjj4  7e7     
,failure ,to furni% correct payee       
/atem5ts  7#a7 ,9 g5]al ,section        
#fgbb7;a77#a7 ( su* ,code is am5d$--    

7,a7 by /rik+ #ajj & ins]t+ #bej2 &     
7,b7 by /rik+ #a1ejj1jjj & ins]t+       
#c1jjj1jjj4  7#b7 ,r$uction :]e         
correction 9 specifi$ p]iod  7,a7       
,correction )9 #cj days ,section        
#fgbb7;b77#a7 ( su* ,code is am5d$-- 7i7
 by /rik+ #cj & ins]t+ #ej2  7ii7 by    
/rik+ #ajj & ins]t+ #bej2 &  7iii7 by   
/rik+ #bej1jjj & ins]t+ #ejj1jjj4  7,b7 
,failures correct$ on or be=e ,augu/ #a 
,section #fgbb7;b77#b7 ( su* ,code is   
am5d$-- 7i7 by /rik+ #fj & ins]t+ #ajj2 
7ii7 by /rik+ #ajj 7prior to am5dm5t by 
clause 7i77 & ins]t+ #bej2 &  7iii7 by  
/rik+ #ejj1jjj & ins]t+ #a1ejj1jjj4     
7#c7 ,l[] limitation = p]sons ) gross   
receipts ( n m ?an #e1jjj1jjj ,section  
#fgbb7;d77#a7 ( su* ,code is am5d$--    
7,a7 9 subp>agraph 7,a7--  7i7 by /rik+ 
#ejj1jjj & ins]t+ #a1jjj1jjj2 &  7ii7 by
 /rik+ #a1ejj1jjj & ins]t+ #c1jjj1jjj2  
7,b7 9 subp>agraph 7,b7-- 7i7 by /rik+  
#ge1jjj & ins]t+ #age1jjj2 &  7ii7 by   
/rik+ #bej1jjj & ins]t+ #ejj1jjj2 &     
7,c7 9 subp>agraph 7,c7--  7i7 by /rik+ 

#bjj1jjj & ins]t+ #ejj1jjj2 &  7ii7 by  
/rik+ #ejj1jjj 7prior to am5dm5t by     
subp>agraph 7,a77 & ins]t+ #a1ejj1jjj4  
7#d7 ,p5alty 9 case ( int5tional        
disreg>d ,section #fgbb7;e7 ( su* ,code 
is am5d$-- 7,a7 by /rik+ #bej 9 p>agraph
 7#b7 & ins]t+ #ejj2 &  7,b7 by /rik+   
#a1ejj1jjj 9 p>agraph 7#c77;,a7 & ins]t+
 #c1jjj1jjj4  7f7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
) respect to returns & /atem5ts requir$ 
to be fil$ aft] ,decemb] #ca1 #bjae4    
,cl]k4