PUBLIC LAW 112–163—AUG. 10, 2012 

AFRICAN GROWTH AND OPPORTUNITY 

AMENDMENTS 


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126 STAT. 1274 PUBLIC LAW 112–163—AUG. 10, 2012 

Public Law 112–163 

112th Congress 

An Act 

To amend the African Growth and Opportunity Act to extend the third-country 

fabric program and to add South Sudan to the list of countries eligible for 

designation under that Act, to make technical corrections to the Harmonized 

Tariff Schedule of the United States relating to the textile and apparel rules 

of origin for the Dominican Republic-Central America-United States Free Trade 

Agreement, to approve the renewal of import restrictions contained in the Burmese 

Freedom and Democracy Act of 2003, and for other purposes. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. AMENDMENTS TO AFRICAN GROWTH AND OPPORTUNITY 

ACT. 

(a) EXTENSION OF THIRD-COUNTRY FABRIC PROGRAM.—Section 

112(c)(1) of the African Growth and Opportunity Act (19 U.S.C. 

3721(c)(1)) is amended— 

(1) in the paragraph heading, by striking ‘‘2012’’ and 

inserting ‘‘2015’’; 

(2) in subparagraph (A), by striking ‘‘2012’’ and inserting 

‘‘2015’’; and 

(3) in subparagraph (B)(ii), by striking ‘‘2012’’ and inserting 

‘‘2015’’. 

(b) ADDITION OF SOUTH SUDAN.—Section 107 of that Act (19 

U.S.C. 3706) is amended by inserting after ‘‘Republic of South 

Africa (South Africa).’’ the following: 

‘‘Republic of South Sudan (South Sudan).’’. 

(c) CONFORMING AMENDMENT.—Section 102(2) of that Act (19 

U.S.C. 3701(2)) is amended by striking ‘‘48’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall take effect on the date of the enactment of this Act. 

SEC. 2. MODIFICATIONS TO TEXTILE AND APPAREL RULES OF ORIGIN 

FOR THE DOMINICAN REPUBLIC-CENTRAL AMERICA-UNITED 

STATES FREE TRADE AGREEMENT. 

(a) DEFINITIONS.—In this section: 

(1) AGREEMENT.—The term ‘‘Agreement’’ has the meaning 

given the term in section 3(1) of the Dominican RepublicCentral America-United States Free Trade Agreement 

Implementation Act (Public Law 109–53; 19 U.S.C. 4002(1)). 

(2) CAFTA–DR COUNTRY.—The term ‘‘CAFTA–DR country’’ 

has the meaning given the term in section 3(2) of the Dominican 

Republic-Central America-United States Free Trade Agreement 

Implementation Act (Public Law 109–53; 19 U.S.C. 4002(2)). 

(3) HTS.—The term ‘‘HTS’’ means the Harmonized Tariff 

Schedule of the United States. 

19 USC 3701 

note. 

Aug. 10, 2012 

[H.R. 5986] 


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PUBLIC LAW 112–163—AUG. 10, 2012 126 STAT. 1275 

(4) TRADE REPRESENTATIVE.—The term ‘‘Trade Representative’’ means the United States Trade Representative. 

(b) MODIFICATIONS TO THE TEXTILE AND APPAREL RULES OF

ORIGIN.— 

(1) INTERPRETATION AND APPLICATION OF RULES OF

ORIGIN.—Subdivision (m)(viii) of general note 29 of the HTS 

is amended as follows: 

(A) The matter following subdivision (A)(2) is amended 

by striking the second sentence and inserting the following: 

‘‘Any elastomeric yarn (except latex) contained in the originating yarns referred to in subdivision (A)(2) must be 

formed in the territory of one or more of the parties to 

the Agreement.’’. 

(B) Subdivision (B) is amended— 

(i) in the matter preceding subdivision (B)(1), by 

striking ‘‘exclusive of collars and cuffs where 

applicable,’’ and inserting ‘‘exclusive of collars, cuffs 

and ribbed waistbands (only if the ribbed waistband 

is present in combination with cuffs and identical in 

fabric construction to the cuffs) where applicable,’’; 

(ii) in subdivision (B)(2), by inserting ‘‘or knit to 

shape components’’ after ‘‘one or more fabrics’’; 

(iii) by amending subdivision (B)(3) to read as follows: 

‘‘(3) any combination of the fabrics referred to in subdivision (B)(1), the fabrics or knit to shape components 

referred to in subdivision (B)(2), or one or more fabrics 

or knit to shape components originating under this note.’’; 

and 

(iv) in the matter following subdivision (B)(3), by 

striking the last sentence and inserting the following: 

‘‘Any elastomeric yarn (except latex) contained in an 

originating fabric or knit to shape component referred 

to in subdivision (B)(3) must be formed in the territory 

of one or more of the parties to the Agreement.’’. 

(C) Subdivision (C) is amended— 

(i) in subdivision (C)(2), by inserting ‘‘or knit to 

shape components’’ after ‘‘one or more fabrics’’; 

(ii) by amending subdivision (C)(3) to read as follows: 

‘‘(3) any combination of the fabrics referred to in subdivision (C)(1), the fabrics or knit to shape components 

referred to in subdivision (C)(2) or one or more fabrics 

or knit to shape components originating under this note.’’; 

and 

(iii) in the matter following subdivision (C)(3), by 

striking the second sentence and inserting the following: ‘‘Any elastomeric yarn (except latex) contained 

in an originating fabric or knit to shape component 

referred to in subdivision (C)(3) must be formed in 

the territory of one or more of the parties to the Agreement.’’. 

(2) CHANGE IN TARIFF CLASSIFICATION RULES.—Subdivision 

(n) of general note 29 of the HTS is amended as follows: 

(A) Chapter rule 4 to chapter 61 is amended— 


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126 STAT. 1276 PUBLIC LAW 112–163—AUG. 10, 2012 

(i) by striking ‘‘5401 or 5508’’ and inserting ‘‘5401, 

or 5508 or yarn of heading 5402 used as sewing 

thread,’’; and 

(ii) by inserting ‘‘or yarn’’ after ‘‘only if such sewing 

thread’’. 

(B) The chapter rules to chapter 61 are amended by 

inserting after chapter rule 5 the following: 

‘‘Chapter rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 

to this chapter, an apparel good of chapter 61 shall be considered 

originating regardless of the origin of any visible lining fabric 

described in chapter rule 1 to this chapter, narrow elastic fabrics 

as described in chapter rule 3 to this chapter, sewing thread or 

yarn of heading 5402 used as sewing thread described in chapter 

rule 4 to this chapter or pocket bag fabric described in chapter 

rule 5 to this chapter, provided such material is listed in U.S. 

note 20 to subchapter XXII of chapter 98 and the good meets 

all other applicable requirements for preferential tariff treatment 

under this note.’’. 

(C) Chapter rules 3, 4, and 5 to chapter 62 are each 

amended by striking ‘‘nightwear’’ each place it appears 

and inserting ‘‘sleepwear’’. 

(D) Chapter rule 4 to chapter 62 is amended— 

(i) by striking ‘‘5401 or 5508’’ and inserting ‘‘5401, 

or 5508 or yarn of heading 5402 used as sewing 

thread,’’; and 

(ii) by inserting ‘‘or yarn’’ after ‘‘only if such sewing 

thread’’. 

(E) The chapter rules to chapter 62 are amended by 

inserting after chapter rule 5 the following: 

‘‘Chapter rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 

to this chapter, an apparel good of chapter 62 shall be considered 

originating regardless of the origin of any visible lining fabric 

described in chapter rule 1 to this chapter, narrow elastic fabrics 

as described in chapter rule 3 to this chapter, sewing thread or 

yarn of heading 5402 used as sewing thread described in chapter 

rule 4 to this chapter or pocket bag fabric described in chapter 

rule 5, provided such material is listed in U.S. note 20 to subchapter 

XXII of chapter 98 and the good meets all other applicable requirements for preferential tariff treatment under this note.’’. 

(F) Tariff classification rule 33 to chapter 62 is 

amended to read as follows: 

‘‘33. A change to pajamas and sleepwear of subheadings 6207.21 

or 6207.22, tariff items 6207.91.30 or 6207.92.40, subheadings 

6208.21 or 6208.22 or tariff items 6208.91.30, 6208.92.00 or 

6208.99.20 from any other chapter, provided that the good is cut 

or knit to shape, or both, and sewn or otherwise assembled in 

the territory of one or more of the parties to the Agreement.’’. 

(G) Chapter rule 2 to chapter 63 is amended— 

(i) by striking ‘‘5401 or 5508’’ and inserting ‘‘5401, 

or 5508 or yarn of heading 5402 used as sewing 

thread,’’; and 

(ii) by inserting ‘‘or yarn’’ after ‘‘only if such sewing 

thread’’. 

(H) The chapter rules to chapter 63 are amended by 

inserting after chapter rule 2 the following: 

‘‘Chapter rule 3: Notwithstanding chapter rule 2 to this chapter, 

a good of this chapter shall be considered originating regardless 


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PUBLIC LAW 112–163—AUG. 10, 2012 126 STAT. 1277 

of the origin of sewing thread or yarn of heading 5402 used as 

sewing thread described in chapter rule 2 to this chapter, provided 

the thread or yarn is listed in U.S. note 20 to subchapter XXII 

of chapter 98 and the good meets all other applicable requirements 

for preferential tariff treatment under this note.’’. 

(3) EFFECTIVE DATE.— 

(A) IN GENERAL.—The amendments made by this subsection apply to goods of a CAFTA–DR country that are 

entered, or withdrawn from warehouse for consumption, 

on or after the date that the Trade Representative determines is the first date on which the equivalent amendments 

to the rules of origin of the Agreement have entered into 

force in all CAFTA–DR countries. 

(B) PUBLICATION OF DETERMINATION.—The Trade Representative shall promptly publish notice of the determination under subparagraph (A) in the Federal Register. 

SEC. 3. EXTENSION OF AND RENEWAL OF IMPORT RESTRICTIONS 

UNDER BURMESE FREEDOM AND DEMOCRACY ACT OF 2003. 

(a) EXTENSION OF BURMESE FREEDOM AND DEMOCRACY ACT

OF 2003.—Section 9(b)(3) of the Burmese Freedom and Democracy 

Act of 2003 (Public Law 108–61; 50 U.S.C. 1701 note) is amended 

by striking ‘‘nine years’’ and inserting ‘‘twelve years’’. 

(b) RENEWAL OF IMPORT RESTRICTIONS.— 

(1) IN GENERAL.—Congress approves the renewal of the 

import restrictions contained in section 3(a)(1) and section 3A 

(b)(1) and (c)(1) of the Burmese Freedom and Democracy Act 

of 2003. 

(2) RULE OF CONSTRUCTION.—This section shall be deemed 

to be a ‘‘renewal resolution’’ for purposes of section 9 of the 

Burmese Freedom and Democracy Act of 2003. 

(c) EFFECTIVE DATE.—This section and the amendment made 

by this section shall take effect on the date of the enactment 

of this Act or July 26, 2012, whichever occurs first. 

SEC. 4. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. 

Notwithstanding section 6655 of the Internal Revenue Code 

of 1986— 

(1) in the case of a corporation with assets of not less 

than $1,000,000,000 (determined as of the end of the preceding 

taxable year), the amount of any required installment of corporate estimated tax which is otherwise due in July, August, 

or September of 2017 shall be 100.25 percent of such amount; 

and 

(2) the amount of the next required installment after an 

installment referred to in paragraph (1) shall be appropriately 

reduced to reflect the amount of the increase by reason of 

such paragraph. 

SEC. 5. EXTENSION OF CUSTOMS USER FEES. 

Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— 

(1) in subparagraph (A), by striking ‘‘August 2, 2021’’ and 

inserting ‘‘October 22, 2021’’; 

26 USC 6655 

note. 

50 USC 1701 

note. 

Federal Register, 

publication. 

Applicability. 

Determination. 


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126 STAT. 1278 PUBLIC LAW 112–163—AUG. 10, 2012 

LEGISLATIVE HISTORY—H.R. 5986: 

CONGRESSIONAL RECORD, Vol. 158 (2012): 

Aug 2, considered and passed House and Senate. 

Æ 

(2) in subparagraph (B)(i), by striking ‘‘December 8, 2020’’ 

and inserting ‘‘October 29, 2021’’; and 

(3) by striking subparagraphs (C) and (D). 

Approved August 10, 2012. 


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