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through 8, Article 15, and the corresponding inter-
pretive notes of the Agreement on Implementation of 
Article VII of the General Agreement on Tariffs and 
Trade 1994 referred to in section 101(d)(8) of the 
Uruguay Round Agreements Act, adjusted to ex-
clude any costs, charges, or expenses incurred for 
transportation, insurance, and related services inci-
dent to the international shipment of the good from 
the country of exportation to the place of importation. 
(2) CLASS
OF
MOTOR
VEHICLES.—The term 
‘‘class of motor vehicles’’ means any one of the fol-
lowing categories of motor vehicles: 
(A) Motor vehicles provided for in sub-
heading 8701.20, 8704.10, 8704.22, 8704.23, 
8704.32, or 8704.90, or heading 8705 or 8706, 
or motor vehicles for the transport of 16 or 
more persons provided for in subheading 
8702.10 or 8702.90. 
(B) Motor vehicles provided for in sub-
heading 
8701.10 
or 
any 
of 
subheadings 
8701.30 through 8701.90. 
(C) Motor vehicles for the transport of 15 
or fewer persons provided for in subheading 
8702.10 or 8702.90, or motor vehicles provided 
for in subheading 8704.21 or 8704.31.
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(D) Motor vehicles provided for in any of 
subheadings 8703.21 through 8703.90. 
(3) FUNGIBLE
GOOD
OR
FUNGIBLE
MATE-
RIAL.—The term ‘‘fungible good’’ or ‘‘fungible mate-
rial’’ means a good or material, as the case may be, 
that is interchangeable with another good or mate-
rial for commercial purposes and the properties of 
which are essentially identical to such other good or 
material. 
(4) GENERALLY ACCEPTED ACCOUNTING PRIN-
CIPLES.—The term ‘‘generally accepted accounting 
principles’’ means the recognized consensus or sub-
stantial authoritative support in the territory of Aus-
tralia or the United States, as the case may be, with 
respect to the recording of revenues, expenses, costs, 
assets, and liabilities, the disclosure of information, 
and the preparation of financial statements. These 
standards may encompass broad guidelines of gen-
eral application as well as detailed standards, prac-
tices, and procedures. 
(5) GOOD WHOLLY OBTAINED OR PRODUCED 
ENTIRELY IN THE TERRITORY OF AUSTRALIA, THE 
UNITED STATES, OR BOTH.—The term ‘‘good wholly 
obtained or produced entirely in the territory of Aus-
tralia, the United States, or both’’ means—
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(A) a mineral good extracted in the terri-
tory of Australia, the United States, or both; 
(B) a vegetable good, as such goods are 
provided for in the HTS, harvested in the terri-
tory of Australia, the United States, or both; 
(C) a live animal born and raised in the 
territory of Australia, the United States, or 
both; 
(D) a good obtained from hunting, trap-
ping, fishing, or aquaculture conducted in the 
territory of Australia, the United States, or 
both; 
(E) a good (fish, shellfish, and other ma-
rine life) taken from the sea by vessels reg-
istered or recorded with Australia or the United 
States and flying the flag of that country; 
(F) a good produced exclusively from prod-
ucts referred to in subparagraph (E) on board 
factory ships registered or recorded with Aus-
tralia or the United States and flying the flag 
of that country; 
(G) a good taken by Australia or the 
United States or a person of Australia or the 
United States from the seabed or beneath the 
seabed outside territorial waters, if Australia or
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the United States has rights to exploit such 
seabed; 
(H) a good taken from outer space, if such 
good is obtained by Australia or the United 
States or a person of Australia or the United 
States and not processed in the territory of a 
country other than Australia or the United 
States; 
(I) waste and scrap derived from— 
(i) production in the territory of Aus-
tralia, the United States, or both; or 
(ii) used goods collected in the terri-
tory of Australia, the United States, or 
both, if such goods are fit only for the re-
covery of raw materials; 
(J) a recovered good derived in the terri-
tory of Australia or the United States from 
goods that have passed their life expectancy, or 
are no longer usable due to defects, and utilized 
in the territory of that country in the produc-
tion of remanufactured goods; or 
(K) a good produced in the territory of 
Australia, the United States, or both, exclu-
sively—