In the House of Representatives, U. S., 
June 11, 2015. 
Resolved, That the House agree to the amendment of the 
Senate to the title of the bill (H.R. 1295) entitled ‘‘An Act 
to amend the Internal Revenue Code of 1986 to improve the 
process for making determinations with respect to whether 
organizations are exempt from taxation under section 
501(c)(4) of such Code.’’ and be it further 
Resolved, That the House agree to the amendment of the 
Senate to the text of the aforementioned bill, with the fol-
lowing 
HOUSE AMENDMENT TO SENATE AMENDMENT: 
In lieu of the matter proposed to be inserted by the 
amendment of the Senate to the text of the bill, insert 
the following: 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Trade Preferences Extension Act of 2015’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT 
Sec. 101. Short title. 
Sec. 102. Findings. 
Sec. 103. Extension of African Growth and Opportunity Act. 
Sec. 104. Modifications of rules of origin for duty-free treatment for articles of 
beneficiary sub-Saharan African countries under Generalized 
System of Preferences.
Sec. 105. Monitoring and review of eligibility under Generalized System of Pref-
erences. 
Sec. 106. Promotion of the role of women in social and economic development in 
sub-Saharan Africa. 
Sec. 107. Biennial AGOA utilization strategies. 
Sec. 108. Deepening and expanding trade and investment ties between sub-Saha-
ran Africa and the United States. 
Sec. 109. Agricultural technical assistance for sub-Saharan Africa. 
Sec. 110. Reports. 
Sec. 111. Technical amendments. 
Sec. 112. Definitions. 
TITLE II—EXTENSION OF GENERALIZED SYSTEM OF 
PREFERENCES 
Sec. 201. Extension of Generalized System of Preferences. 
Sec. 202. Authority to designate certain cotton articles as eligible articles only for 
least-developed beneficiary developing countries under General-
ized System of Preferences. 
Sec. 203. Application of competitive need limitation and waiver under General-
ized System of Preferences with respect to articles of beneficiary 
developing countries exported to the United States during cal-
endar year 2014. 
Sec. 204. Eligibility of certain luggage and travel articles for duty-free treatment 
under the Generalized System of Preferences. 
TITLE III—EXTENSION OF PREFERENTIAL DUTY TREATMENT 
PROGRAM FOR HAITI 
Sec. 301. Extension of preferential duty treatment program for Haiti. 
TITLE IV—TARIFF CLASSIFICATION OF CERTAIN ARTICLES 
Sec. 401. Tariff classification of recreational performance outerwear. 
Sec. 402. Duty treatment of protective active footwear. 
Sec. 403. Effective date. 
TITLE V—MISCELLANEOUS PROVISIONS 
Sec. 501. Report on contribution of trade preference programs to reducing poverty 
and eliminating hunger. 
TITLE VI—OFFSETS 
Sec. 601. Customs user fees. 
Sec. 602. Time for payment of corporate estimated taxes. 
Sec. 603. Elimination of modification of the Medicare sequester for fiscal year 
2024. 
Sec. 604. Payee statement required to claim certain education tax benefits. 
Sec. 605. Special rule for educational institutions unable to collect TINs of indi-
viduals with respect to higher education tuition and related ex-
penses. 
Sec. 606. Penalty for failure to file correct information returns and provide payee 
statements.
TITLE I—EXTENSION OF AFRI-
CAN GROWTH AND OPPOR-
TUNITY ACT 
SEC. 101. SHORT TITLE. 
This title may be cited as the ‘‘AGOA Extension and 
Enhancement Act of 2015’’. 
SEC. 102. FINDINGS. 
Congress finds the following: 
(1) Since its enactment, the African Growth and 
Opportunity Act has been the centerpiece of trade re-
lations between the United States and sub-Saharan 
Africa and has enhanced trade, investment, job cre-
ation, and democratic institutions throughout Africa. 
(2) Trade and investment, as facilitated by the 
African Growth and Opportunity Act, promote eco-
nomic growth, development, poverty reduction, democ-
racy, the rule of law, and stability in sub-Saharan 
Africa. 
(3) Trade between the United States and sub-Sa-
haran Africa has more than tripled since the enact-
ment of the African Growth and Opportunity Act in 
2000, and United States direct investment in sub-Sa-
haran Africa has grown almost sixfold. 
(4) It is in the interest of the United States to 
engage and compete in emerging markets in sub-Sa-
haran African countries, to boost trade and invest-
ment between the United States and sub-Saharan Af-
rican countries, and to renew and strengthen the Afri-
can Growth and Opportunity Act. 
(5) The long-term economic security of the 
United States is enhanced by strong economic and po-
litical ties with the fastest-growing economies in the 
world, many of which are in sub-Saharan Africa. 
(6) It is a goal of the United States to further 
integrate sub-Saharan African countries into the glob-
al economy, stimulate economic development in Afri-
ca, and diversify sources of growth in sub-Saharan 
Africa. 
(7) To that end, implementation of the Agree-
ment on Trade Facilitation of the World Trade Orga-
nization would strengthen regional integration efforts 
in sub-Saharan Africa and contribute to economic 
growth in the region. 
(8) The elimination of barriers to trade and in-
vestment in sub-Saharan Africa, including high tar-
iffs, forced localization requirements, restrictions on 
investment, and customs barriers, will create opportu-
nities for workers, businesses, farmers, and ranchers 
in the United States and sub-Saharan African coun-
tries.
(9) The elimination of such barriers will im-
prove utilization of the African Growth and Oppor-
tunity Act and strengthen regional and global inte-
gration, accelerate economic growth in sub-Saharan 
Africa, and enhance the trade relationship between 
the United States and sub-Saharan Africa. 
SEC. 103. EXTENSION OF AFRICAN GROWTH AND OPPOR-
TUNITY ACT. 
(a) IN GENERAL.—Section 506B of the Trade Act of 
1974 (19 U.S.C. 2466b) is amended by striking ‘‘September 
30, 2015’’ and inserting ‘‘September 30, 2025’’. 
(b) AFRICAN GROWTH AND OPPORTUNITY ACT.— 
(1) IN GENERAL.—Section 112(g) of the African 
Growth and Opportunity Act (19 U.S.C. 3721(g)) is 
amended by striking ‘‘September 30, 2015’’ and in-
serting ‘‘September 30, 2025’’. 
(2) EXTENSION OF REGIONAL APPAREL ARTICLE 
PROGRAM.—Section 112(b)(3)(A) of the African 
Growth 
and 
Opportunity 
Act 
(19 
U.S.C. 
3721(b)(3)(A)) is amended— 
(A) in clause (i), by striking ‘‘11 suc-
ceeding’’ and inserting ‘‘21 succeeding’’; and 
(B) in clause (ii)(II), by striking ‘‘Sep-
tember 30, 2015’’ and inserting ‘‘September 30, 
2025’’.
(3) EXTENSION OF THIRD-COUNTRY FABRIC PRO-
GRAM.—Section 112(c)(1) of the African Growth and 
Opportunity Act (19 U.S.C. 3721(c)(1)) is amend-
ed— 
(A) in the paragraph heading, by striking 
‘‘SEPTEMBER 30, 2015’’ and inserting ‘‘SEP-
TEMBER 30, 2025’’; 
(B) in subparagraph (A), by striking ‘‘Sep-
tember 30, 2015’’ and inserting ‘‘September 30, 
2025’’; and 
(C) in subparagraph (B)(ii), by striking 
‘‘September 30, 2015’’ and inserting ‘‘September 
30, 2025’’. 
SEC. 104. MODIFICATIONS OF RULES OF ORIGIN FOR DUTY- 
FREE TREATMENT FOR ARTICLES OF BENE-
FICIARY SUB-SAHARAN AFRICAN COUNTRIES 
UNDER 
GENERALIZED 
SYSTEM 
OF 
PREF-
ERENCES. 
(a) IN GENERAL.—Section 506A(b)(2) of the Trade 
Act of 1974 (19 U.S.C. 2466a(b)(2)) is amended— 
(1) in subparagraph (A), by striking ‘‘and’’ at 
the end; 
(2) in subparagraph (B), by striking the period 
at the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following:
‘‘(C) the direct costs of processing operations 
performed in one or more such beneficiary sub- 
Saharan African countries or former beneficiary 
sub-Saharan African countries shall be applied 
in determining such percentage.’’. 
(b) APPLICABILITY TO ARTICLES RECEIVING DUTY- 
FREE TREATMENT UNDER TITLE V OF TRADE ACT OF 
1974.—Section 506A(b) of the Trade Act of 1974 (19 U.S.C. 
2466a(b)) is amended by adding at the end the following: 
‘‘(3) RULES OF ORIGIN UNDER THIS TITLE.—The 
exceptions set forth in subparagraphs (A), (B), and 
(C) of paragraph (2) shall also apply to any article 
described in section 503(a)(1) that is the growth, 
product, or manufacture of a beneficiary sub-Saharan 
African country for purposes of any determination to 
provide duty-free treatment with respect to such arti-
cle.’’. 
(c) MODIFICATIONS
TO
THE HARMONIZED TARIFF 
SCHEDULE.—The President may proclaim such modifica-
tions as may be necessary to the Harmonized Tariff Sched-
ule of the United States (HTS) to add the special tariff 
treatment symbol ‘‘D’’ in the ‘‘Special’’ subcolumn of the 
HTS for each article classified under a heading or sub-
heading with the special tariff treatment symbol ‘‘A’’ or 
‘‘A*’’ in the ‘‘Special’’ subcolumn of the HTS.
(d) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) take effect on the date of the enact-
ment of this Act and apply with respect to any article de-
scribed in section 503(b)(1)(B) through (G) of the Trade 
Act of 1974 that is the growth, product, or manufacture 
of a beneficiary sub-Saharan African country and that is 
imported into the customs territory of the United States on 
or after the date that is 30 days after such date of enact-
ment. 
SEC. 105. MONITORING AND REVIEW OF ELIGIBILITY 
UNDER 
GENERALIZED 
SYSTEM 
OF 
PREF-
ERENCES. 
(a) CONTINUING COMPLIANCE.—Section 506A(a)(3) of 
the Trade Act of 1974 (19 U.S.C. 2466a(a)(3)) is amend-
ed— 
(1) by striking ‘‘If the President’’ and inserting 
the following: 
‘‘(A) IN GENERAL.—If the President’’; and 
(2) by adding at the end the following: 
‘‘(B) NOTIFICATION.—The President may 
not terminate the designation of a country as a 
beneficiary sub-Saharan African country under 
subparagraph (A) unless, at least 60 days before 
the termination of such designation, the Presi-
dent notifies Congress and notifies the country of
the President’s intention to terminate such des-
ignation, together with the considerations enter-
ing into the decision to terminate such designa-
tion.’’. 
(b) WITHDRAWAL, SUSPENSION, OR LIMITATION OF 
PREFERENTIAL TARIFF TREATMENT.—Section 506A of the 
Trade Act of 1974 (19 U.S.C. 2466a) is amended— 
(1) by redesignating subsection (c) as subsection 
(d); and 
(2) by inserting after subsection (b) the fol-
lowing: 
‘‘(c) WITHDRAWAL, SUSPENSION, OR LIMITATION OF 
PREFERENTIAL TARIFF TREATMENT.— 
‘‘(1) IN
GENERAL.—The President may with-
draw, suspend, or limit the application of duty-free 
treatment provided for any article described in sub-
section (b)(1) of this section or section 112 of the Afri-
can Growth and Opportunity Act with respect to a 
beneficiary sub-Saharan African country if the Presi-
dent determines that withdrawing, suspending, or 
limiting such duty-free treatment would be more effec-
tive in promoting compliance by the country with the 
requirements described in subsection (a)(1) than ter-
minating the designation of the country as a bene-
ficiary sub-Saharan African country for purposes of 
this section. 
‘‘(2) NOTIFICATION.—The President may not 
withdraw, suspend, or limit the application of duty- 
free treatment under paragraph (1) unless, at least 60 
days before such withdrawal, suspension, or limita-
tion, the President notifies Congress and notifies the 
country of the President’s intention to withdraw, sus-
pend, or limit such duty-free treatment, together with 
the considerations entering into the decision to termi-
nate such designation.’’. 
(c) REVIEW AND PUBLIC COMMENTS ON ELIGIBILITY 
REQUIREMENTS.—Section 506A of the Trade Act of 1974 
(19 U.S.C. 2466a), as so amended, is further amended— 
(1) by redesignating subsection (d) as subsection 
(e); and 
(2) by inserting after subsection (c) the fol-
lowing: 
‘‘(d) REVIEW AND PUBLIC COMMENTS ON ELIGIBILITY 
REQUIREMENTS.— 
‘‘(1) IN GENERAL.—In carrying out subsection 
(a)(2), the President shall publish annually in the 
Federal Register a notice of review and request for 
public comments on whether beneficiary sub-Saharan 
African countries are meeting the eligibility require-
ments set forth in section 104 of the African Growth 
and Opportunity Act and the eligibility criteria set 
forth in section 502 of this Act. 
‘‘(2) PUBLIC
HEARING.—The United States 
Trade Representative shall, not later than 30 days 
after the date on which the President publishes the no-
tice of review and request for public comments under 
paragraph (1)— 
‘‘(A) hold a public hearing on such review 
and request for public comments; and 
‘‘(B) publish in the Federal Register, before 
such hearing is held, notice of— 
‘‘(i) the time and place of such hear-
ing; and 
‘‘(ii) the time and place at which such 
public comments will be accepted. 
‘‘(3) PETITION PROCESS.— 
‘‘(A) IN GENERAL.—Not later than 60 days 
after the date of the enactment of this subsection, 
the President shall establish a process to allow 
any interested person, at any time, to file a peti-
tion with the Office of the United States Trade 
Representative with respect to the compliance of 
any country listed in section 107 of the African 
Growth and Opportunity Act with the eligibility
requirements set forth in section 104 of such Act 
and the eligibility criteria set forth in section 
502 of this Act. 
‘‘(B) USE
OF
PETITIONS.—The President 
shall take into account all petitions filed pursu-
ant to subparagraph (A) in making determina-
tions of compliance under subsections (a)(3)(A) 
and (c) and in preparing any reports required 
by this title as such reports apply with respect 
to beneficiary sub-Saharan African countries. 
‘‘(4) OUT-OF-CYCLE REVIEWS.— 
‘‘(A) IN GENERAL.—The President may, at 
any time, initiate an out-of-cycle review of 
whether a beneficiary sub-Saharan African coun-
try is making continual progress in meeting the 
requirements described in paragraph (1). The 
President shall give due consideration to peti-
tions received under paragraph (3) in deter-
mining whether to initiate an out-of-cycle review 
under this subparagraph. 
‘‘(B) CONGRESSIONAL
NOTIFICATION.—Be-
fore initiating an out-of-cycle review under sub-
paragraph (A), the President shall notify and 
consult with Congress.
‘‘(C) CONSEQUENCES OF REVIEW.—If, pur-
suant to an out-of-cycle review conducted under 
subparagraph (A), the President determines that 
a beneficiary sub-Saharan African country does 
not meet the requirements set forth in section 
104(a) of the African Growth and Opportunity 
Act (19 U.S.C. 3703(a)), the President shall, sub-
ject to the requirements of subsections (a)(3)(B) 
and (c)(2), terminate the designation of the 
country as a beneficiary sub-Saharan African 
country or withdraw, suspend, or limit the ap-
plication of duty-free treatment with respect to 
articles from the country. 
‘‘(D) REPORTS.—After each out-of-cycle re-
view conducted under subparagraph (A) with re-
spect to a country, the President shall submit to 
the Committee on Finance of the Senate and the 
Committee on Ways and Means of the House of 
Representatives a report on the review and any 
determination of the President to terminate the 
designation of the country as a beneficiary sub- 
Saharan African country or withdraw, suspend, 
or limit the application of duty-free treatment 
with respect to articles from the country under 
subparagraph (C).
‘‘(E) INITIATION OF OUT-OF-CYCLE REVIEWS 
FOR
CERTAIN
COUNTRIES.—Recognizing that 
concerns have been raised about the compliance 
with section 104(a) of the African Growth and 
Opportunity Act (19 U.S.C. 3703(a)) of some 
beneficiary sub-Saharan African countries, the 
President shall initiate an out-of-cycle review 
under subparagraph (A) with respect to South 
Africa, the most developed of the beneficiary sub- 
Saharan African countries, and other beneficiary 
countries as appropriate, not later than 30 days 
after the date of the enactment of the Trade Pref-
erences Extension Act of 2015.’’. 
SEC. 106. PROMOTION OF THE ROLE OF WOMEN IN SOCIAL 
AND ECONOMIC DEVELOPMENT IN SUB-SAHA-
RAN AFRICA. 
(a) STATEMENT OF POLICY.—Section 103 of the Afri-
can Growth and Opportunity Act (19 U.S.C. 3702) is 
amended— 
(1) in paragraph (8), by striking ‘‘; and’’ and 
inserting a semicolon; 
(2) in paragraph (9), by striking the period and 
inserting ‘‘; and’’; and 
(3) by adding at the end the following:
‘‘(10) promoting the role of women in social, po-
litical, and economic development in sub-Saharan Af-
rica.’’. 
(b) 
ELIGIBILITY
REQUIREMENTS.—Section 
104(a)(1)(A) of the African Growth and Opportunity Act 
(19 U.S.C. 3703(a)(1)(A)) is amended by inserting ‘‘for 
men and women’’ after ‘‘rights’’. 
SEC. 107. BIENNIAL AGOA UTILIZATION STRATEGIES. 
(a) IN GENERAL.—It is the sense of Congress that— 
(1) beneficiary sub-Saharan African countries 
should develop utilization strategies on a biennial 
basis in order to more effectively and strategically 
utilize benefits available under the African Growth 
and Opportunity Act (in this section referred to as 
‘‘AGOA utilization strategies’’); 
(2) United States trade capacity building agen-
cies should work with, and provide appropriate re-
sources to, such sub-Saharan African countries to as-
sist in developing and implementing biennial AGOA 
utilization strategies; and 
(3) as appropriate, and to encourage greater re-
gional integration, the United States Trade Rep-
resentative should consider requesting the Regional 
Economic Communities to prepare biennial AGOA 
utilization strategies.
(b) CONTENTS.—It is further the sense of Congress that 
biennial AGOA utilization strategies should identify stra-
tegic needs and priorities to bolster utilization of benefits 
available under the African Growth and Opportunity Act. 
To that end, biennial AGOA utilization strategies should— 
(1) review potential exports under the African 
Growth and Opportunity Act and identify opportuni-
ties and obstacles to increased trade and investment 
and enhanced poverty reduction efforts; 
(2) identify obstacles to regional integration that 
inhibit utilization of benefits under the African 
Growth and Opportunity Act; 
(3) set out a plan to take advantage of opportu-
nities and address obstacles identified in paragraphs 
(1) and (2), improve awareness of the African Growth 
and Opportunity Act as a program that enhances ex-
ports to the United States, and utilize United States 
Agency for International Development regional trade 
hubs; 
(4) set out a strategy to promote small business 
and entrepreneurship; and 
(5) eliminate obstacles to regional trade and pro-
mote greater utilization of benefits under the African 
Growth and Opportunity Act and establish a plan to 
promote full regional implementation of the Agree-
ment on Trade Facilitation of the World Trade Orga-
nization. 
(c) PUBLICATION.—It is further the sense of Congress 
that— 
(1) each beneficiary sub-Saharan African coun-
try should publish on an appropriate Internet website 
of such country public versions of its AGOA utiliza-
tion strategy; and 
(2) the United States Trade Representative 
should publish on the Internet website of the Office of 
the United States Trade Representative public 
versions of all AGOA utilization strategies described 
in paragraph (1). 
SEC. 108. DEEPENING AND EXPANDING TRADE AND INVEST-
MENT TIES BETWEEN SUB-SAHARAN AFRICA 
AND THE UNITED STATES. 
It is the policy of the United States to continue to— 
(1) seek to deepen and expand trade and invest-
ment ties between sub-Saharan Africa and the United 
States, including through the negotiation of accession 
by sub-Saharan African countries to the World Trade 
Organization and the negotiation of trade and invest-
ment framework agreements, bilateral investment 
treaties, and free trade agreements, as such agree-
ments have the potential to catalyze greater trade and
investment, facilitate additional investment in sub- 
Saharan Africa, further poverty reduction efforts, and 
promote economic growth; 
(2) seek to negotiate agreements with individual 
sub-Saharan African countries as well as with the 
Regional Economic Communities, as appropriate; 
(3) promote full implementation of commitments 
made under the WTO Agreement (as such term is de-
fined in section 2(9) of the Uruguay Round Agree-
ments Act (19 U.S.C. 3501(9)) because such actions 
are likely to improve utilization of the African 
Growth and Opportunity Act and promote trade and 
investment and because regular review to ensure con-
tinued compliance helps to maximize the benefits of 
the African Growth and Opportunity Act; and 
(4) promote the negotiation of trade agreements 
that cover substantially all trade between parties to 
such agreements and, if other countries seek to nego-
tiate trade agreements that do not cover substantially 
all trade, continue to object in all appropriate fo-
rums. 
SEC. 109. AGRICULTURAL TECHNICAL ASSISTANCE FOR 
SUB-SAHARAN AFRICA. 
Section 13 of the AGOA Acceleration Act of 2004 (19 
U.S.C. 3701 note) is amended—
(1) in subsection (a)— 
(A) by striking ‘‘shall identify not fewer 
than 10 eligible sub-Saharan African countries 
as having the greatest’’ and inserting ‘‘, through 
the Secretary of Agriculture, shall identify eligi-
ble sub-Saharan African countries that have’’; 
and 
(B) by striking ‘‘and complying with sani-
tary and phytosanitary rules of the United 
States’’ and inserting ‘‘, complying with sani-
tary and phytosanitary rules of the United 
States, and developing food safety standards’’; 
(2) in subsection (b)— 
(A) by striking ‘‘20’’ and inserting ‘‘30’’; 
and 
(B) by inserting after ‘‘from those coun-
tries’’ the following: ‘‘, particularly from busi-
nesses and sectors that engage women farmers 
and entrepreneurs,’’; and 
(3) by adding at the end the following: 
‘‘(c) COORDINATION.—The President shall take such 
measures as are necessary to ensure adequate coordination 
of similar activities of agencies of the United States Govern-
ment relating to agricultural technical assistance for sub- 
Saharan Africa.’’.
SEC. 110. REPORTS. 
(a) IMPLEMENTATION REPORT.— 
(1) IN GENERAL.—Not later than 1 year after 
the date of the enactment of this Act, and biennially 
thereafter, the President shall submit to Congress a re-
port on the trade and investment relationship between 
the United States and sub-Saharan African countries 
and on the implementation of this title and the 
amendments made by this title. 
(2) MATTERS TO BE INCLUDED.—The report re-
quired by paragraph (1) shall include the following: 
(A) A description of the status of trade and 
investment between the United States and sub- 
Saharan Africa, including information on lead-
ing exports to the United States from sub-Saha-
ran African countries. 
(B) Any changes in eligibility of sub-Saha-
ran African countries during the period covered 
by the report. 
(C) A detailed analysis of whether each such 
beneficiary sub-Saharan African country is con-
tinuing to meet the eligibility requirements set 
forth in section 104 of the African Growth and 
Opportunity Act and the eligibility criteria set 
forth in section 502 of the Trade Act of 1974.
(D) A description of the status of regional 
integration efforts in sub-Saharan Africa. 
(E) A summary of United States trade ca-
pacity building efforts. 
(F) Any other initiatives related to enhanc-
ing the trade and investment relationship be-
tween the United States and sub-Saharan Afri-
can countries. 
(b) POTENTIAL TRADE AGREEMENTS REPORT.—Not 
later than 1 year after the date of the enactment of this 
Act, and every 5 years thereafter, the United States Trade 
Representative shall submit to Congress a report that— 
(1) identifies sub-Saharan African countries that 
have a expressed an interest in entering into a free 
trade agreement with the United States; 
(2) evaluates the viability and progress of such 
sub-Saharan African countries and other sub-Saha-
ran African countries toward entering into a free 
trade agreement with the United States; and 
(3) describes a plan for negotiating and con-
cluding such agreements, which includes the elements 
described in subparagraphs (A) through (E) of section 
116(b)(2) of the African Growth and Opportunity 
Act.
(c) TERMINATION.—The reporting requirements of this 
section shall cease to have any force or effect after September 
30, 2025. 
SEC. 111. TECHNICAL AMENDMENTS. 
Section 104 of the African Growth and Opportunity 
Act (19 U.S.C. 3703), as amended by section 106, is further 
amended— 
(1) in subsection (a), by striking ‘‘(a) IN GEN-
ERAL.—’’; and 
(2) by striking subsection (b). 
SEC. 112. DEFINITIONS. 
In this title: 
(1) BENEFICIARY SUB-SAHARAN AFRICAN COUN-
TRY.—The term ‘‘beneficiary sub-Saharan African 
country’’ means a beneficiary sub-Saharan African 
country described in subsection (e) of section 506A of 
the Trade Act of 1974 (as redesignated by this Act). 
(2) SUB-SAHARAN AFRICAN COUNTRY.—The term 
‘‘sub-Saharan African country’’ has the meaning 
given the term in section 107 of the African Growth 
and Opportunity Act.
TITLE II—EXTENSION OF GENER-
ALIZED 
SYSTEM 
OF 
PREF-
ERENCES 
SEC. 201. EXTENSION OF GENERALIZED SYSTEM OF PREF-
ERENCES. 
(a) IN GENERAL.—Section 505 of the Trade Act of 
1974 (19 U.S.C. 2465) is amended by striking ‘‘July 31, 
2013’’ and inserting ‘‘December 31, 2017’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendment made by sub-
section (a) shall apply to articles entered on or after 
the 30th day after the date of the enactment of this 
Act. 
(2) RETROACTIVE
APPLICATION
FOR
CERTAIN 
LIQUIDATIONS AND RELIQUIDATIONS.— 
(A) IN GENERAL.—Notwithstanding section 
514 of the Tariff Act of 1930 (19 U.S.C. 1514) 
or any other provision of law and subject to sub-
paragraph (B), any entry of a covered article to 
which duty-free treatment or other preferential 
treatment under title V of the Trade Act of 1974 
(19 U.S.C. 2461 et seq.) would have applied if 
the entry had been made on July 31, 2013, that 
was made— 
(i) after July 31, 2013; and
(ii) before the effective date specified in 
paragraph (1), 
shall be liquidated or reliquidated as though such 
entry occurred on the effective date specified in 
paragraph (1). 
(B) REQUESTS.—A liquidation or reliqui-
dation may be made under subparagraph (A) 
with respect to an entry only if a request therefor 
is filed with U.S. Customs and Border Protec-
tion not later than 180 days after the date of the 
enactment of this Act that contains sufficient in-
formation to enable U.S. Customs and Border 
Protection— 
(i) to locate the entry; or 
(ii) to reconstruct the entry if it can-
not be located. 
(C) PAYMENT
OF
AMOUNTS
OWED.—Any 
amounts owed by the United States pursuant to 
the liquidation or reliquidation of an entry of a 
covered article under subparagraph (A) shall be 
paid, without interest, not later than 90 days 
after the date of the liquidation or reliquidation 
(as the case may be). 
(3) DEFINITIONS.—In this subsection:
(A) COVERED ARTICLE.—The term ‘‘covered 
article’’ means an article from a country that is 
a beneficiary developing country under title V of 
the Trade Act of 1974 (19 U.S.C. 2461 et seq.) 
as of the effective date specified in paragraph 
(1). 
(B) ENTER; ENTRY.—The terms ‘‘enter’’ 
and ‘‘entry’’ include a withdrawal from ware-
house for consumption. 
SEC. 202. AUTHORITY TO DESIGNATE CERTAIN COTTON AR-
TICLES AS ELIGIBLE ARTICLES ONLY FOR 
LEAST-DEVELOPED 
BENEFICIARY 
DEVEL-
OPING 
COUNTRIES 
UNDER 
GENERALIZED 
SYSTEM OF PREFERENCES. 
Section 503(b) of the Trade Act of 1974 (19 U.S.C. 
2463(b)) is amended by adding at the end the following: 
‘‘(5) CERTAIN
COTTON
ARTICLES.—Notwith-
standing paragraph (3), the President may designate 
as an eligible article or articles under subsection 
(a)(1)(B) only for countries designated as least-devel-
oped beneficiary developing countries under section 
502(a)(2) cotton articles classifiable under subheading 
5201.00.18, 5201.00.28, 5201.00.38, 5202.99.30, or 
5203.00.30 of the Harmonized Tariff Schedule of the 
United States.’’.
SEC. 203. APPLICATION OF COMPETITIVE NEED LIMITATION 
AND WAIVER UNDER GENERALIZED SYSTEM 
OF PREFERENCES WITH RESPECT TO ARTI-
CLES OF BENEFICIARY DEVELOPING COUN-
TRIES EXPORTED TO THE UNITED STATES 
DURING CALENDAR YEAR 2014. 
(a) IN GENERAL.—For purposes of applying and ad-
ministering subsections (c)(2) and (d) of section 503 of the 
Trade Act of 1974 (19 U.S.C. 2463) with respect to an arti-
cle described in subsection (b) of this section, subsections 
(c)(2) and (d) of section 503 of such Act shall be applied 
and administered by substituting ‘‘October 1’’ for ‘‘July 1’’ 
each place such date appears. 
(b) ARTICLE DESCRIBED.—An article described in this 
subsection is an article of a beneficiary developing country 
that is designated by the President as an eligible article 
under subsection (a) of section 503 of the Trade Act of 1974 
(19 U.S.C. 2463) and with respect to which a determination 
described in subsection (c)(2)(A) of such section was made 
with respect to exports (directly or indirectly) to the United 
States of such eligible article during calendar year 2014 
by the beneficiary developing country.
4202.91.0090, 
4202.92.3020, 
4202.92.3031, 
4202.92.3091, 4202.92.9026, or 4202.92.9060 of 
the Harmonized Tariff Schedule of the United 
States, as such statistical reporting numbers are 
in effect on the date of the enactment of the 
Trade Preferences Extension Act of 2015.’’. 
TITLE III—EXTENSION OF PREF-
ERENTIAL DUTY TREATMENT 
PROGRAM FOR HAITI 
SEC. 301. EXTENSION OF PREFERENTIAL DUTY TREATMENT 
PROGRAM FOR HAITI. 
Section 213A of the Caribbean Basin Economic Recov-
ery Act (19 U.S.C. 2703a) is amended as follows: 
(1) Subsection (b) is amended as follows: 
(A) Paragraph (1) is amended— 
(i) in subparagraph (B)(v)(I), by 
amending item (cc) to read as follows: 
‘‘(cc) 60 percent or more dur-
ing the 1-year period beginning 
on December 20, 2017, and each 
of the 7 succeeding 1-year peri-
ods.’’; and 
(ii) in subparagraph (C)— 
(I) in the table, by striking ‘‘suc-
ceeding 11 1-year periods’’ and insert-
ing ‘‘16 succeeding 1-year periods’’; 
and 
(II) by striking ‘‘December 19, 
2018’’ and inserting ‘‘December 19, 
2025’’. 
(B) Paragraph (2) is amended— 
(i) in subparagraph (A)(ii), by strik-
ing ‘‘11 succeeding 1-year periods’’ and in-
serting ‘‘16 succeeding 1-year periods’’; and 
(ii) in subparagraph (B)(iii), by strik-
ing ‘‘11 succeeding 1-year periods’’ and in-
serting ‘‘16 succeeding 1-year periods’’. 
(2) Subsection (h) is amended by striking ‘‘Sep-
tember 30, 2020’’ and inserting ‘‘September 30, 
2025’’. 
TITLE IV—TARIFF CLASSIFICA-
TION OF CERTAIN ARTICLES 
SEC. 401. TARIFF CLASSIFICATION OF RECREATIONAL PER-
FORMANCE OUTERWEAR. 
(a) AMENDMENTS TO ADDITIONAL U.S. NOTES.—The 
Additional U.S. Notes to chapter 62 of the Harmonized 
Tariff Schedule of the United States are amended— 
(1) in Additional U.S. Note 2— 
(A) by striking ‘‘For the purposes of sub-
headings’’ 
and 
all 
that 
follows 
through
‘‘6211.20.15’’ and inserting ‘‘For purposes of this 
chapter’’; 
(B) by striking ‘‘garments classifiable in 
those subheadings’’ and inserting ‘‘a garment’’; 
and 
(C) by striking ‘‘D 3600-81’’ and inserting 
‘‘D 3779–81’’; and 
(2) by adding at the end the following new notes: 
‘‘3. (a) For purposes of this chapter, the term ‘rec-
reational performance outerwear’ means trousers (includ-
ing, but not limited to, paddling pants, ski or snowboard 
pants, and ski or snowboard pants intended for sale as 
parts of ski-suits), coveralls and bib overalls, and jackets 
(including, but not limited to, full zip jackets, paddling 
jackets, ski jackets, and ski jackets intended for sale as parts 
of ski-suits), windbreakers, and similar articles (including 
padded, sleeveless jackets) composed of fabrics of cotton, 
wool, hemp, bamboo, silk, or manmade fiber, or a combina-
tion of such fibers, that are either water resistant or treated 
with plastics, or both, with critically sealed seams, and with 
five or more of the following features: 
‘‘(i) Insulation for cold weather protection. 
‘‘(ii) Pockets, at least one of which has a 
zippered, hook and loop, or other type of closure.
‘‘(iii) Elastic, drawcord, or other means of tight-
ening around the waist or leg hems, including hidden 
leg sleeves with a means of tightening at the ankle for 
trousers and tightening around the waist or bottom 
hem for jackets. 
‘‘(iv) Venting, not including grommet(s). 
‘‘(v) Articulated elbows or knees. 
‘‘(vi) Reinforcement in one of the following 
areas: the elbows, shoulders, seat, knees, ankles, or 
cuffs. 
‘‘(vii) Weatherproof closure at the waist or front. 
‘‘(viii) Multi-adjustable hood or adjustable collar. 
‘‘(ix) Adjustable powder skirt, inner protective 
skirt, or adjustable inner protective cuff at sleeve hem. 
‘‘(x) Construction at the arm gusset that utilizes 
fabric, design, or patterning to allow radial arm 
movement. 
‘‘(xi) Odor control technology. 
The term ‘recreational performance outerwear’ does not in-
clude occupational outerwear. 
‘‘(b) For purposes of this Note, the following terms have 
the following meanings: 
‘‘(i) The term ‘treated with plastics’ refers to tex-
tile fabrics impregnated, coated, covered, or laminated 
with plastics, as described in Note 2 to chapter 59.
‘‘(ii) The term ‘sealed seams’ means seams that 
have been covered by means of taping, gluing, bond-
ing, cementing, fusing, welding, or a similar process 
so that water cannot pass through the seams when 
tested in accordance with the current version of 
AATCC Test Method 35. 
‘‘(iii) The term ‘critically sealed seams’ means— 
‘‘(A) for jackets, windbreakers, and similar 
articles (including padded, sleeveless jackets), 
sealed seams that are sealed at the front and 
back yokes, or at the shoulders, arm holes, or 
both, where applicable; and 
‘‘(B) for trousers, overalls and bib overalls 
and similar articles, sealed seams that are sealed 
at the front (up to the zipper or other means of 
closure) and back rise. 
‘‘(iv) The term ‘insulation for cold weather pro-
tection’ means insulation with either synthetic fill, 
down, a laminated thermal backing, or other lining 
for thermal protection from cold weather. 
‘‘(v) The term ‘venting’ refers to closeable or per-
manent constructed openings in a garment (excluding 
front, primary zipper closures and grommet(s)) to 
allow increased expulsion of built-up heat during out-
door activities. In a jacket, such openings are often
positioned on the underarm seam of a garment but 
may also be placed along other seams in the front or 
back of a garment. In trousers, such openings are 
often positioned on the inner or outer leg seams of a 
garment but may also be placed along other seams in 
the front or back of a garment. 
‘‘(vi) The term ‘articulated elbows or knees’ re-
fers to the construction of a sleeve (or pant leg) to 
allow improved mobility at the elbow (or knee) 
through the use of extra seams, darts, gussets, or other 
means. 
‘‘(vii) The term ‘reinforcement’ refers to the use 
of a double layer of fabric or section(s) of fabric that 
is abrasion-resistant or otherwise more durable than 
the face fabric of the garment. 
‘‘(viii) The term ‘weatherproof closure’ means a 
closure (including, but not limited to, laminated or 
coated zippers, storm flaps, or other weatherproof con-
struction) that has been reinforced or engineered in a 
manner to reduce the penetration or absorption of 
moisture or air through an opening in the garment. 
‘‘(ix) The term ‘multi-adjustable hood or adjust-
able collar’ means, in the case of a hood, a hood into 
which is incorporated two or more draw cords, ad-
justment tabs, or elastics, or, in the case of a collar,