public-law-114-27•Public Law 114–27: To extend the African Growth and Opportunity Act, the Generalized System of Preferences, the preferential duty treatment program for Haiti, and for other purposes.
Public Law 114–27: To extend the African Growth and Opportunity Act, the Generalized System of Preferences, the preferential duty treatment program for Haiti, and for other purposes.
public-law-114-27Public Law 114-27Statute
As enacted: this collection preserves GovInfo's listed Beta USLM public-law XML, including printed amendment instructions and legislative history. Later amendments are not consolidated here; availability in this XML inventory does not establish completeness of all laws enacted by Congress.
[H.R. 1295]
Trade Preferences Extension Act of 2015.
19 USC 2101 note.
SHORT TITLE; TABLE OF CONTENTS.
Short Title.—
Table of Contents.—
AGOA Extension and Enhancement Act of 2015.
EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT
19 USC 3701 note.
SHORT TITLE.
19 USC 3701 note.
FINDINGS.
EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT.
In General.—
African Growth and Opportunity Act.—
In general.—
Extension of regional apparel article program.—
Extension of third-country fabric program.—
MODIFICATIONS OF RULES OF ORIGIN FOR DUTY-FREE TREATMENT FOR ARTICLES OF BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES UNDER GENERALIZED SYSTEM OF PREFERENCES.
In General.—
Applicability.
the direct costs of processing operations performed in one or more such beneficiary sub-Saharan African countries or former beneficiary sub-Saharan African countries shall be applied in determining such percentage.”Applicability to Articles Receiving Duty-Free Treatment Under Title V of Trade Act of 1974.—
Rules of origin under this title.—
19 USC 2466a note.
Modifications to the Harmonized Tariff Schedule.—
Applicability.
19 USC 2466a note.
Effective Date.—
MONITORING AND REVIEW OF ELIGIBILITY UNDER GENERALIZED SYSTEM OF PREFERENCES.
Continuing Compliance.—
In general.—
President.
Time period.
Notification.—
Withdrawal, Suspension, or Limitation of Preferential Tariff Treatment.—
President.
Withdrawal, Suspension, or Limitation of Preferential Tariff Treatment.—
Determination.
In general.—
Time period.
Notification.—
Review and Public Comments on Eligibility Requirements.—
President.
Review and Public Comments on Eligibility Requirements.—
Deadline.
Federal Register, publication.
Notice.
In general.—
Deadline.
Public hearing.—
Federal Register, publication.
Notice.
publish in the Federal Register, before such hearing is held, notice of—Petition process.—
In general.—
Applicability.
Use of petitions.—
Out-of-cycle reviews.—
In general.—
Congressional notification.—
Consequences of review.—
Reports.—
Initiation of out-of-cycle reviews for certain countries.Deadline.
—
PROMOTION OF THE ROLE OF WOMEN IN SOCIAL AND ECONOMIC DEVELOPMENT IN SUB-SAHARAN AFRICA.
Statement of Policy.—
Eligibility Requirements.—
BIENNIAL AGOA UTILIZATION STRATEGIES.
In General.—
Contents.—
Publication.—
19 USC 3701 note.
DEEPENING AND EXPANDING TRADE AND INVESTMENT TIES BETWEEN SUB-SAHARAN AFRICA AND THE UNITED STATES.
AGRICULTURAL TECHNICAL ASSISTANCE FOR SUB-SAHARAN AFRICA.
Coordination.President.
—
19 USC 3705 note.
REPORTS.
Implementation Report.—
President.
In general.—
Matters to be included.—
Potential Trade Agreements Report.—
Termination.—
TECHNICAL AMENDMENTS.
19 USC 3701 note.
DEFINITIONS.
Beneficiary sub-saharan african country.—
Sub-saharan african country.—
EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES
EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES.
In General.—
19 USC 2465 note.
Effective Date.—
Applicability.
In general.—
Retroactive application for certain liquidations and reliquidations.—
In general.—
Deadline.
Requests.—
Payment of amounts owed.Deadline.
—
Definitions.—
Covered article.—
Enter; entry.—
AUTHORITY TO DESIGNATE CERTAIN COTTON ARTICLES AS ELIGIBLE ARTICLES ONLY FOR LEAST-DEVELOPED BENEFICIARY DEVELOPING COUNTRIES UNDER GENERALIZED SYSTEM OF PREFERENCES.
Certain cotton articles.—
19 USC 2463 note.
APPLICATION OF COMPETITIVE NEED LIMITATION AND WAIVER UNDER GENERALIZED SYSTEM OF PREFERENCES WITH RESPECT TO ARTICLES OF BENEFICIARY DEVELOPING COUNTRIES EXPORTED TO THE UNITED STATES DURING CALENDAR YEAR 2014.
In General.—
Article Described.—
ELIGIBILITY OF CERTAIN LUGGAGE AND TRAVEL ARTICLES FOR DUTY-FREE TREATMENT UNDER THE GENERALIZED SYSTEM OF PREFERENCES.
Certain luggage and travel articles.—
EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI
EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI.
Time periods.
in subparagraph (B)(v)(I), byTrade Adjustment Assistance Reauthorization Act of 2015.
EXTENSION OF TRADE ADJUSTMENT ASSISTANCE
19 USC 2101 note.
SHORT TITLE.
APPLICATION OF PROVISIONS RELATING TO TRADE ADJUSTMENT ASSISTANCE.
Repeal of Snapback.—
19 USC 2271 note prec.
is19 USC 2271 and note prec., 2272–2275, 2291–2298, 2311, 2315–2323, 2341, 2343–2352, 2354–2356, 2371–2374, 2393, 2395, 2397a, 2401–2401b, 2401e–2401g.
Applicability of Certain Provisions.—
Effective date.
take effect on the date of the enactment of this Act; and19 USC 2271 and note prec., 2272–2275, 2291–2298, 2311, 2315–2323, 2341, 2343–2352, 2354–2356, 2371–2374, 2393, 2395, 2397a, 2401–2401b, 2401e–2401g.
References.—
19 USC 2271 note prec.
EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM.
Extension of Termination Provisions.—
Training Funds.—
Reemployment Trade Adjustment Assistance.—
Authorizations of Appropriations.—
Trade adjustment assistance for workers.—
Trade adjustment assistance for firms.—
Trade adjustment assistance for farmers.—
PERFORMANCE MEASUREMENT AND REPORTING.
Performance Measures.—
Primary indicators of performance described.—
In general.—
Deadline.
Indicator relating to credential.—
Accessibility of state performance reports.—
Collection and Publication of Data.—
Recognized Postsecondary Credential Defined.—
19 USC 2319.
APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVISIONS.
Trade Adjustment Assistance for Workers.—
Petitions filed on or after january 1, 2014, and before date of enactment.—
Certifications of workers not certified before date of enactment.—
Criteria if a determination has not been made.—
Reconsideration of denials of certifications.—
Petition described.—
Eligibility for benefits.—
In general.—
Computation of maximum benefits.—
Petitions filed before january 1, 2014.—
Qualifying separations with respect to petitions filed within 90 days of date of enactment.—
Trade Adjustment Assistance for Firms.—
Certification of firms not certified before date of enactment.—
Criteria if a determination has not been made.—
Reconsideration of denial of certain petitions.—
Petition described.—
Certification of firms that did not submit petitions between january 1, 2014, and date of enactment.—
Deadline.
In general.—
Firm described.—
19 USC prec.
2271 note.
SUNSET PROVISIONS.
Application of Prior Law.—
Time periods.
in subsection (a)—Payment of Trade Readjustment Allowances To Complete Training.—
Other Assistance.—
Assistance for firms.—
In general.—
Exception.—
Farmers.—
In general.—
Exception.—
Applicability.
Exceptions.—
EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX CREDIT.
Extension.—
26 USC 35.
Coordination With Credit for Coverage Under a Qualified Health Plan.—
Election.—
In general.—
Timing and applicability of election.—
Deadline.
an election to have this section apply for any eligible coverage month in a taxable year shall be made not later than the due date (including extensions) for the return of tax for the taxable year; andCoordination with premium tax credit.—
In general.—
Coordination with advance payments of premium tax credit.—
Applicability.
section 36B(f)(2) shall not apply with respect to such taxpayer for such taxable year, except that 129 STAT. 382 if such taxpayer received any advance payments under section 7527 for any month in such taxable year and is later allowed a credit under section 36B for such taxable year, then section 36B(f)(2)(B) shall be applied by substituting the amount determined under clause (i) for the amount determined under section 36B(f)(2)(A).”Extension of Advance Payment Program.—
In general.—
26 USC 7527.
Conforming amendment.—
Individual Insurance Treated as Qualified Health Insurance Without Regard to Enrollment Date.—
In general.—
Special rule.—
Conforming Amendment.—
Applicability.
26 USC 35 note.
Effective Date.—
In general.—
Plans available on individual market for use of tax credit.—
Time periods.
Transition rule.—
26 USC 35 note.
Agency Outreach.—
American Trade Enforcement Effectiveness Act.
IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS
19 USC 1654 note.
SHORT TITLE.
CONSEQUENCES OF FAILURE TO COOPERATE WITH A REQUEST FOR INFORMATION IN A PROCEEDING.
In general.—
Potential sources of information for adverse inferences.—
In general.—
Exception.—
Subsidy Rates and Dumping Margins in Adverse Inference Determinations.—
In general.—
Discretion to apply highest rate.—
No obligation to make certain estimates or address certain claims.—
DEFINITION OF MATERIAL INJURY.
Effect of Profitability of Domestic Industries.—
Effect of profitability.—
Evaluation of Impact on Domestic Industry in Determination of Material Injury.—
Captive Production.—
PARTICULAR MARKET SITUATION.
Definition of Ordinary Course of Trade.—
Definition of Normal Value.—
Definition of Constructed Value.—
“For purposes of paragraph (1), if a particular market situation exists such that the cost of materials and fabrication or other processing of any kind does not accurately reflect the cost of production in the ordinary course of trade, the administering authority may use another calculation methodology under this subtitle or any other calculation methodology. For purposes of paragraph (1), the cost of materials shall be determined without regard to any internal tax in the exporting country imposed on such materials or their disposition that is remitted or refunded upon exportation of the subject merchandise produced from such materials.”
DISTORTION OF PRICES OR COSTS.
Investigation of Below-Cost Sales.—
Reasonable grounds to believe or suspect.—
Review.—
Requests for information.—
Prices and Costs in Nonmarket Economies.—
Discretion to disregard certain price or cost values.—
REDUCTION IN BURDEN ON DEPARTMENT OF COMMERCE BY REDUCING THE NUMBER OF VOLUNTARY RESPONDENTS.
In general.—
Determination of unduly burdensome.—
19 USC 3438 note.
APPLICATION TO CANADA AND MEXICO.
TARIFF CLASSIFICATION OF CERTAIN ARTICLES
TARIFF CLASSIFICATION OF RECREATIONAL PERFORMANCE OUTERWEAR.
Amendments to Additional U.S. Notes.—
Definition.
For purposes of this chapter, the term ‘Definitions.
For purposes of this Note, the following terms have the following meanings:Records.
For purposes of this chapter, the importer of record shall maintain internal import records that specify upon entry whether garments claimed as recreational performance outerwear have an outer surface that is water resistant, treated with plastics, or a combination thereof, and shall further enumerate the specific features that make the garments eligible to be classified as recreational performance outerwear.”Tariff Classifications.—
| “ | 6201.11 | Of wool or fine animal hair: | ||||||
| 6201.11.05 | Recreational performance outerwear | 41¢/kg + 16.3% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 8% (AU) | 16.4¢/kg + 6.5% (OM) | 52.9¢/kg + 58.5% | ||
| 129 STAT. 390 | ||||||||
| 6201.11.10 | Other | 41¢/kg + 16.3% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 8% (AU) 16.4¢/kg + 6.5% (OM) | 52.9¢/kg + 58.5% | ”. |
| “ | 6201.12.05 | Recreational performance outerwear | 9.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 60% | |
| Other: | |||||||
| 6201.12.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| 6201.12.20 | Other | 9.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 8% (AU) | 90% | ”. |
| “ | 6201.13.05 | Recreational performance outerwear | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |
| Other: | |||||||
| 6201.13.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| Other: | |||||||
| 6201.13.30 | Containing 36 percent or more by weight of wool or fine animal hair | 49.7¢/kg + 19.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 52.9¢/kg + 58.5% | ||
| 6201.13.40 | Other | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 8% (AU) | 90% | ”. |
| “ | 6201.19.05 | Recreational performance outerwear | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | |
| Other: | ||||||
| 6201.19.10 | Containing 70 percent or more by weight of silk or silk waste | Free | 35% | |||
| 6201.19.90 | Other | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | ”. |
| “ | 6201.91.05 | Recreational performance outerwear | 49.7¢/kg + 19.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 8% (AU) | 19.8¢/kg + 7.8% (OM) | 58.5% | |
| Other: | ||||||||
| 6201.91.10 | Padded, sleeveless jackets | 8.5% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 7.6% (AU) | 3.4% (OM) | 58.5% | ||
| 6201.91.20 | Other | 49.7¢/kg + 19.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 8% (AU) 19.8¢/kg + 7.8% (OM) | 52.9¢/kg + 58.5% | ”. |
| “ | 6201.92.05 | Recreational performance outerwear | 9.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |
| Other: | |||||||
| 6201.92.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| Other: | |||||||
| 6201.92.15 | Water resistant | 6.2% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 5.5% (AU) | 37.5% | ||
| 6201.92.20 | Other | 9.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 8% (AU) | 90% | ”. |
| “ | 6201.93.05 | Recreational performance outerwear | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |
| Other: | |||||||
| 129 STAT. 394 | |||||||
| 6201.93.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| Other: | |||||||
| 6201.93.20 | Padded, sleeveless jackets | 14.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | ||
| Other: | |||||||
| 6201.93.25 | Containing 36 percent or more by weight of wool or fine animal hair | 49.5¢/kg + 19.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 52.9¢/kg + 58.5% | ||
| Other: | |||||||
| 6201.93.30 | Water resistant | 7.1% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 65% | ||
| 6201.93.35 | Other | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 8% (AU) | 90% | ”. |
| “ | 6201.99.05 | Recreational performance outerwear | 4.2% | Free (BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.7% (AU) | 35% | |
| Other: | |||||||
| 6201.99.10 | Containing 70 percent or more by weight of silk or silk waste | Free | 35% | ||||
| 6201.99.90 | Other | 4.2% | Free (BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)3.7% (AU) | 35% | ”. |
| “ | 6202.11 | Of wool or fine animal hair: | ||||||
| 6202.11.05 | Recreational performance outerwear | 41¢/kg + 16.3% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 8% (AU) | 16.4¢/kg + 6.5% (OM) | 46.3¢/kg + 58.5% | ||
| 6202.11.10 | Other | 41¢/kg + 16.3% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 8% (AU) 16.4¢/kg + 6.5% (OM) | 46.3¢/kg + 58.5% | ”. |
| “ | 6202.12.05 | Recreational performance outerwear | 8.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |
| Other: | |||||||
| 6202.12.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| 6202.12.20 | Other | 8.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)8% (AU) | 90% | ”. |
| “ | 6202.13.05 | Recreational performance outerwear | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |
| Other: | |||||||
| 129 STAT. 397 | |||||||
| 6202.13.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| Other: | |||||||
| 6202.13.30 | Containing 36 percent or more by weight of wool or fine animal hair | 43.5¢/kg + 19.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 46.3¢/kg + 58.5% | ||
| 6202.13.40 | Other | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 8% (AU) | 90% | ”. |
| “ | 6202.19.05 | Recreational performance outerwear | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | |
| Other: | ||||||
| 6202.19.10 | Containing 70 percent or more by weight or silk or silk waste | Free | 35% | |||
| 129 STAT. 398 | ||||||
| 6202.19.90 | Other | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | ”. |
| “ | 6202.91.05 | Recreational performance outerwear | 36¢/kg + 16.3% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 8% (AU) | 14.4¢/kg + 6.5% (OM) | 58.5% | |
| Other: | ||||||||
| 6202.91.10 | Padded, sleeveless jackets | 14% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 8% (AU) | 5.6% (OM) | 58.5% | ||
| 6202.91.20 | Other | 36¢/kg + 16.3% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 8% (AU) 14.4¢/kg + 6.5% (OM) | 46.3¢/kg + 58.5% | ”. |
| “ | 6202.92.05 | Recreational performance outerwear | 8.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |
| Other: | |||||||
| 129 STAT. 399 | |||||||
| 6202.92.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| Other: | |||||||
| 6202.92.15 | Water resistant | 6.2% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 5.5% (AU) | 37.5% | ||
| 6202.92.20 | Other | 8.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)8% (AU) | 90% | ”. |
| “ | 6202.93.05 | Recreational performance outerwear | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |
| Other: | |||||||
| 129 STAT. 400 | |||||||
| 6202.93.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | 4.4% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 3.9% (AU) | 60% | ||
| Other: | |||||||
| 6202.93.20 | Padded, sleeveless jackets | 14.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | ||
| Other: | |||||||
| 6202.93.40 | Containing 36 percent or more by weight of wool or fine animal hair | 43.4¢/kg + 19.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 46.3¢/kg + 58.5% | ||
| Other: | |||||||
| 6202.93.45 | Water resistant | 7.1% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 65% | ||
| 6202.93.50 | Other | 27.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 8% (AU) | 90% | ”. |
| “ | 6202.99.05 | Recreational performance outerwear | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | |
| Other: | ||||||
| 6202.99.10 | Containing 70 percent or more by weight of silk or silk waste | Free | 35% | |||
| 6202.99.90 | Other | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | ”. |
| “ | 6203.41 | Of wool or fine animal hair: | ||||||
| 6203.41.05 | Recreational performance outerwear | 41.9¢/kg + 16.3% | Free (BH, CA, CL, CO,IL, JO,KR, MA,MX, P, PA, PE, SG) | 8% (AU) | 16.7¢/kg + 6.5% (OM) | 52.9¢/kg + 58.5% | ||
| Trousers, breeches and shorts: | ||||||||
| 6203.41.10 | Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 9 kg per dozen | 7.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 6.8% (AU) 3% (OM) | 52.9¢/kg + 58.5% | ”. |
| “ | 6203.42.05 | Recreational performance outerwear | 16.6% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 11.6% (KR) | 90% | |
| Other: | ||||||||
| 6203.42.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | 60% | |||||
| Other: | ||||||||
| 6203.42.20 | Bib and brace overalls | 10.3% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |||
| 6203.42.40 | Other | 16.6% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) 8% (AU) 11.6% (KR) | 90% | ”. |
| “ | 6203.43.05 | Recreational performance outerwear | 27.9% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 11.1% (KR) | 90% | |
| Other: | ||||||||
| 129 STAT. 403 | ||||||||
| 6203.43.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | 60% | |||||
| Other: | ||||||||
| Bib and brace overalls: | ||||||||
| 6203.43.15 | Water resistant | 7.1% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 65% | |||
| 6203.43.20 | Other | 14.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | |||
| Other: | ||||||||
| 6203.43.25 | Certified hand-loomed and folklore products | 12.2% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | |||
| Other: | ||||||||
| 6203.43.30 | Containing 36 percent or more by weight of wool or fine animal hair | 49.6¢/kg + 19.7% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 52.9¢/kg + 58.5% | |||
| Other: | ||||||||
| 6203.43.35 | Water resistant trousers or breeches | 7.1% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 2.8% (KR) | 65% | ||
| 6203.43.40 | Other | 27.9% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) 8% (AU) 11.1% (KR) | 90% | ”. |
| “ | 6203.49 | Of other textile materials: | |||||
| 6203.49.05 | Recreational performance outerwear | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, MA, MX, OM, P, PA, PE, SG) | 1.1% (KR) | 35% | ||
| Other: | |||||||
| Of artificial fibers: | |||||||
| 6203.49.10 | Bib and brace overalls | 8.5% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 7.6% (AU) | 76% | ||
| Trousers, breeches and shorts: | |||||||
| 6203.49.15 | Certified hand-loomed and folklore products | 12.2% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | ||
| 6203.49.20 | Other | 27.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | ||
| 6203.49.40 | Containing 70 percent or more by weight of silk or silk waste | Free | 35% | ||||
| 6203.49.80 | Other | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, MA, MX, OM, P, PA, PE, SG)1.1% (KR) | 35% | ”. |
| “ | 6204.61.05 | Recreational performance outerwear | 13.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 5.4% (OM) | 8% (AU) | 58.5% | |
| Other: | ||||||||
| 6204.61.10 | Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 6 kg per dozen | 7.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 3% (OM) | 6.8% (AU) | 58.5% | ||
| 6204.61.90 | Other | 13.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 5.4% (OM) 8% (AU) | 58.5% | ”. |
| “ | 6204.62.05 | Recreational performance outerwear | 16.6% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 11.6% (KR) | 90% | |
| Other: | ||||||||
| 6204.62.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | 60% | |||||
| Other: | ||||||||
| 129 STAT. 406 | ||||||||
| 6204.62.20 | Bib and brace overalls | 8.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | |||
| Other: | ||||||||
| 6204.62.30 | Certified hand-loomed and folklore products | 7.1% | Free (BH, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 37.5% | |||
| 6204.62.40 | Other | 16.6% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) 8% (AU) 11.6% (KR) | 90% | ”. |
| “ | 6204.63.05 | Recreational performance outerwear | 28.6% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 11.4% (KR) | 90% | |
| Other: | ||||||||
| 6204.63.10 | Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down | Free | 60% | |||||
| Other: | ||||||||
| Bib and brace overalls: | ||||||||
| 129 STAT. 407 | ||||||||
| 6204.63.12 | Water resistant | 7.1% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 65% | |||
| 6204.63.15 | Other | 14.9% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | |||
| 6204.63.20 | Certified hand-loomed and folklore products | 11.3% | Free (BH, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | |||
| Other: | ||||||||
| 6204.63.25 | Containing 36 percent or more by weight of wool or fine animal hair | 13.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 58.5% | |||
| Other: | ||||||||
| 6204.63.30 | Water resistant trousers or breeches | 7.1% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 65% | |||
| 6204.63.35 | Other | 28.6% | Free (BH, CA, CL, CO, IL, JO, MA, MX, OM, P, PA, PE, SG) 8% (AU) 11.4% (KR) | 90% | ”. |
| “ | 6204.69 | Of other textile materials: | |||||
| 129 STAT. 408 | |||||||
| 6204.69.05 | Recreational performance outerwear | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | |||
| Other: | |||||||
| Of artificial fibers: | |||||||
| 6204.69.10 | Bib and brace overalls | 13.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 76% | ||
| Trousers, breeches and shorts: | |||||||
| 6204.69.20 | Containing 36 percent or more by weight of wool or fine animal hair | 13.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 58.5% | ||
| 6204.69.25 | Other | 28.6% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 8% (AU) | 90% | ||
| Of silk or silk waste: | |||||||
| 6204.69.40 | Containing 70 percent or more by weight of silk or silk waste | 1.1% | Free (AU, BH, CA, CL, CO, E, IL, J, JO, KR, MA, MX, OM, P, PA, PE, SG) | 65% | |||
| 6204.69.60 | Other | 7.1% | Free (BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 6.3% (AU) | 65% | ||
| 6204.69.90 | Other | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | ”. |
| “ | 6210.40.05 | Recreational performance outerwear | 7.1% | Free (AU, BH, CA, CL, IL, JO, KR, MA, MX, OM, P, PE, SG) | 65% | |
| Other: | ||||||
| 6210.40.30 | Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric | 3.8% | Free (AU, BH, CA, CL, IL, JO, KR, MA, MX, OM, P, PE, SG) | 65% | ||
| 6210.40.50 | Other | 7.1% | Free (AU, BH, CA, CL, IL, JO, KR, MA, MX, OM, P, PE, SG) | 65% | ”. |
| “ | 6210.50.05 | Recreational performance outerwear | 7.1% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PE, SG) | 65% | |
| Other: | ||||||
| 6210.50.30 | Having an outer surface impreg- nated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric | 3.8% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PE, SG) | 65% | ||
| 129 STAT. 410 | ||||||
| 6210.50.50 | Other | 7.1% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PE, SG) | 65% | ”. |
| “ | 6211.32 | Of cotton: | ||||
| 6211.32.05 | Recreational performance outerwear | 8.1% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 90% | ||
| 6211.32.10 | Other | 8.1% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 90% | ”. |
| “ | 6211.33 | Of man-made fibers: | |||||
| 6211.33.05 | Recreational performance outerwear | 16% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 6.4% (OM) | 76% | ||
| 6211.33.10 | Other | 16% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 6.4% (OM) | 76% | ”. |
| “ | 6211.39.05 | Recreational performance outerwear | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | ||
| Other: | |||||||
| 6211.39.10 | Of wool or fine animal hair | 12% | Free (AU, BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 4.8% (OM) | 58.5% | ||
| 6211.39.20 | Containing 70 percent or more by weight of silk or silk waste | 0.5% | Free (AU, BH, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | |||
| 6211.39.90 | Other | 2.8% | Free (AU, BH, CA, CL, CO, E*, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | ”. |
| “ | 6211.42 | Of cotton: | |||||
| 6211.42.05 | Recreational performance outerwear | 8.1% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 7.2% (AU) | 90% | ||
| 6211.42.10 | Other | 8.1% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) 7.2% (AU) | 90% | ”. |
| “ | 6211.43 | Of man-made fibers: | ||||||
| 6211.43.05 | Recreational performance outerwear | 16% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 8% (AU) | 6.4% (OM) | 90% | ||
| 6211.43.10 | Other | 16% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) 8% (AU) 6.4% (OM) | 90% | ”. |
| “ | 6211.49.05 | Recreational performance outerwear | 7.3% | Free (BH, CA, CL, CO, E, IL, JO, MA, MX, OM, P, PA, PE, SG) | 6.5% (AU) | 2.9% (KR) | 35% | |
| Other: | ||||||||
| 6211.49.10 | Containing 70 percent or more by weight of silk or silk waste | 1.2% | Free (AU, BH, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG) | 35% | ||||
| 6211.49.41 | Of wool or fine animal hair | 12% | Free (BH, CA, CL, CO, IL, JO, KR, MA, MX, P, PA, PE, SG) | 4.8% (OM) | 8% (AU) | 58.5% | ||
| 6211.49.90 | Other | 7.3% | Free (BH, CA, CL, CO, E, IL, JO, MA, MX, OM, P, PA, PE, SG) 6.5% (AU)2.9% (KR) | 35% | ”. |
Effective Date.—
Applicability.
apply to articles entered, or withdrawn from warehouse for consumption, on or after such 180th day.DUTY TREATMENT OF PROTECTIVE ACTIVE FOOTWEAR.
Definition of Protective Active Footwear.—
Definition.
For the purposes of subheadings 6402.91.42 and 6402.99.32, the term ‘Duty Treatment for Protective Active Footwear.—
| “ | 6402.91.42 | Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather), whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm | 20% | Free (AU, BH, CA, CL, D, E, IL, JO, KR, MA, MX, OM, P, PA, PE, R, SG) | 35% | ”. |
| “ | 6402.99.32 | Protective active footwear | 20% | Free (AU, BH, CA, CL, D, IL, JO, MA, MX, P) 1% (PA) 6% (OM) 6% (PE) 12% (CO) 20% (KR) | 35% | ”. |
Applicability.
Effective date.
Staged Rate Reductions.—
Effective Date.—
Applicability.
apply to articles entered, or withdrawn from warehouse for consumption, on or after such 15th day.MISCELLANEOUS PROVISIONS
President.
REPORT ON CONTRIBUTION OF TRADE PREFERENCE PROGRAMS TO REDUCING POVERTY AND ELIMINATING HUNGER.
OFFSETS
CUSTOMS USER FEES EXTENSION.
In General.—
Rate for Merchandise Processing Fees.—
19 USC 3805 note.
ADDITIONAL CUSTOMS USER FEES EXTENSION.
In General.—
Time period.
Fees may be charged under paragraphs (9) and (10) of subsection (a) during the period beginning on July 29, 2025, and ending on September 30, 2025.”Rate for Merchandise Processing Fees.—
19 USC 805 note.
Applicability.
Further Additional Period.—
26 USC 6655 note.
TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDUCATION TAX BENEFITS.
American Opportunity Credit, Hope Scholarship Credit, and Lifetime Learning Credit.—
In general.—
26 USC 25A.
Payee statement requirement.—
Statement received by dependent.—
Deduction for Qualified Tuition and Related Expenses.—
Payee statement requirement.—
In general.—
Statement received by dependent.—
Information Required To Be Provided on Payee Statement.—
26 USC 6050S.
26 USC 25A note.
Effective Date.—
SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO COLLECT TINS OF INDIVIDUALS WITH RESPECT TO HIGHER EDUCATION TUITION AND RELATED EXPENSES.
In General.—
Special Rule for Returns of Educational Institutions Related to Higher Education Tuition and Related Expenses.—
26 USC 6724 note.
Effective Date.—
PENALTY FOR FAILURE TO FILE CORRECT INFORMATION RETURNS AND PROVIDE PAYEE STATEMENTS.
In General.—
Reduction Where Correction in Specified Period.—
Correction within 30 days.—
Failures corrected on or before august 1.—
Lower Limitation for Persons With Gross Receipts of Not More Than $5,000,000.—
26 USC 6721.
CodePenalty in Case of Intentional Disregard.—
Failure To Furnish Correct Payee Statements.—
In general.—
Reduction where correction in specified period.—
Correction within 30 days.—
Failures corrected on or before august 1.—
Lower limitation for persons with gross receipts of not more than $5,000,000.—
Penalty in case of intentional disregard.—
26 USC 6722.
26 USC 6722 note.
Effective Date.—
CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM TAX.
In General.—
Exception for taxpayers excluding foreign earned income.—
26 USC 24 note.
Effective Date.—
COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES FOR INDIVIDUALS WITH ACUTE KIDNEY INJURY.
Coverage.—
Payment.—
Payment for Renal Dialysis Services for Individuals With Acute Kidney Injury.—
Payment rate.—
Individual with acute kidney injury defined.—
LEGISLATIVE HISTORY—H.R. 1295:
CONGRESSIONAL RECORD, Vol. 161 (2015):
Apr 15, considered and passed House.
May 14, considered and passed Senate, amended.
June 11, House concurred in Senate amendments with an amendment.
June 24, Senate concurred in House amendment with an amendment.
June 25, House concurred in Senate amendment.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2015):
June 29, Presidential remarks.
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.