339
9902.52.20
Woven fabrics of cotton of a type de-
scribed in subheading 5208.21, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.21
Woven fabrics of cotton of a type de-
scribed in subheading 5208.22, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.22
Woven fabrics of cotton of a type de-
scribed in subheading 5208.29, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.23
Woven fabrics of cotton of a type de-
scribed in subheading 5208.31, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.24
Woven fabrics of cotton of a type de-
scribed in subheading 5208.32, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
340
9902.52.25
Woven fabrics of cotton of a type de-
scribed in subheading 5208.39, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.26
Woven fabrics of cotton of a type de-
scribed in subheading 5208.41, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.27
Woven fabrics of cotton of a type de-
scribed in subheading 5208.42, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.28
Woven fabrics of cotton of a type de-
scribed in subheading 5208.49, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.29
Woven fabrics of cotton of a type de-
scribed in subheading 5208.51, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
341
9902.52.30
Woven fabrics of cotton of a type de-
scribed in subheading 5208.52, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
9902.52.31
Woven fabrics of cotton of a type de-
scribed in subheading 5208.59, of av-
erage yarn number exceeding 135 met-
ric, certified by the importer to be 
wholly of pima cotton grown in the 
United States and to be suitable for 
use in men’s and boys’ shirts, the fore-
going imported by or for the benefit of 
a manufacturer of men’s and boys’ 
shirts under the terms of U.S. Note 18 
of this subchapter. .................................
Free 
No change 
No change 
On or before 
12/31/2009
’’. 
(2) DEFINITIONS AND LIMITATION ON QUANTITY 
OF IMPORTS.—The U.S. Notes to subchapter II of 
chapter 99 of the Harmonized Tariff Schedule of the 
United States are amended by adding at the end the 
following: 
‘‘18. For purposes of headings 9902.52.08 through 
9902.52.31, the term ‘manufacturer’ means a person or en-
tity that cuts and sews men’s and boys’ shirts in the United 
States. 
‘‘19. The aggregate quantity of fabrics entered under 
headings 9902.52.08 through 9902.52.19 from January 1 
to December 31 of each year, inclusive, by or on behalf of 
each manufacturer of men’s and boys’ shirts shall be limited 
to 85 percent of the total square meter equivalents of all 
imported woven fabrics of cotton containing 85 percent or 
more by weight of cotton used by such manufacturer in cut-
342
ting and sewing men’s and boys’ cotton shirts in the United 
States and purchased by such manufacturer during cal-
endar year 2000.’’. 
(b) DETERMINATION OF TARIFF-RATE QUOTAS.—
(1) AUTHORITY
TO
ISSUE
LICENSES
AND
LI-
CENSE USE.—In order to implement the limitation on 
the quantity of cotton woven fabrics that may be en-
tered under headings 9902.52.08 through 9902.52.19 
of the Harmonized Tariff Schedule of the United 
States, as required by U.S. Note 19 to subchapter II 
of chapter 99 of such Schedule, the Secretary of Com-
merce shall issue licenses to eligible manufacturers 
under such headings 9902.52.08 through 9902.52.19, 
specifying the restrictions under each such license on 
the quantity of cotton woven fabrics that may be en-
tered each year by or on behalf of the manufacturer. 
A licensee may assign the authority (in whole or in 
part) under the license to import fabric under head-
ings 9902.52.08 through 9902.52.19 of such Schedule. 
(2) LICENSES UNDER U.S. NOTE 19.—For pur-
poses of U.S. Note 19 to subchapter II of chapter 99 
of the Harmonized Tariff Schedule of the United 
States, the Secretary of Commerce shall issue a license 
to a manufacturer within 60 days after the manufac-
turer files with the Secretary of Commerce an appli-
343
cation containing a notarized affidavit from an offi-
cer of the manufacturer that the manufacturer is eli-
gible to receive a license and stating the quantity of 
imported woven fabrics of cotton containing 85 per-
cent or more by weight of cotton purchased during 
calendar year 2000 for use in the cutting and sewing 
men’s and boys’ shirts in the United States. 
(3) AFFIDAVITS.—For purposes of an affidavit 
described in this subsection, the date of purchase shall 
be—
(A) the invoice date if the manufacturer is 
not the importer of record; and 
(B) the date of entry if the manufacturer is 
the importer of record. 
SEC. 407. COTTON TRUST FUND. 
(a) ESTABLISHMENT OF TRUST FUND.—There is es-
tablished in the Treasury of the United States a trust fund 
to be known as the ‘‘Pima Cotton Trust Fund’’ (in this sec-
tion referred to as the ‘‘Trust Fund’’), consisting of such 
amounts as may be transferred to the Trust Fund under 
subsection (b). 
(b) TRANSFER OF AMOUNTS.—
(1) IN GENERAL.—Beginning October 1, 2006, 
the Secretary of the Treasury shall transfer to the 
Trust Fund, from the general fund of the Treasury,
344
amounts determined by the Secretary of the Treasury 
to be equivalent to the amounts received in the general 
fund that are attributable to duties received since 
January 1, 1994, on articles under subheadings 
5208.21.60, 
5208.22.80, 
5208.29.80, 
5208.31.80, 
5208.32.50, 
5208.39.80, 
5208.41.80, 
5208.42.50, 
5208.49.80, 5208.51.80, 5208.52.50, and 5208.59.80 of 
the Harmonized Tariff Schedule of the United States, 
subject to the limitation in paragraph (2). 
(2) LIMITATION.—The Secretary may not trans-
fer more than $16,000,000 to the Trust Fund in any 
fiscal year, and may not transfer any amount begin-
ning on or after October 1, 2008. 
(c) DISTRIBUTION OF FUNDS.—From amounts in the 
Trust Fund, the Commissioner of the Bureau of Customs 
and Border Protection shall make the following payments 
annually beginning in fiscal year 2007: 
(1) 25 percent of the amounts in the Trust Fund 
shall be paid annually to a nationally recognized as-
sociation established for the promotion of pima cotton 
grown in the United States for the use in textile and 
apparel goods. 
(2) 25 percent of the amounts in the Trust Fund 
shall be paid annually to yarn spinners of pima cot-
ton grown in the United States, and shall be allocated
345
to each spinner in an amount that bears the same 
ratio as—
(A) the spinner’s production of ring spun 
cotton yarns, measuring less than 83.33 decitex 
(exceeding 120 metric number) from pima cotton 
grown in the United States in single and plied 
form during the period January 1, 1998 through 
December 31, 2003 (as evidenced by an affidavit 
provided by the spinner) bears to—
(B) the production of the yarns described in 
subparagraph (A) during the period January 1, 
1998 through December 31, 2003 for all spinners 
who qualify under this paragraph. 
(3) 50 percent of the amounts in the Trust Fund 
shall be paid annually to those manufacturers who 
cut and sew cotton shirts in the United States who 
certify that they used imported cotton fabric during 
the period January 1, 1998, through July 1, 2003, 
and shall be allocated to each such manufacturer in 
an amount that bears the same ratio as—
(A) the dollar value (excluding duty, ship-
ping, and related costs) of imported woven cotton 
shirting fabric of 80s or higher count and 2-ply 
in warp purchased by the manufacturer during 
calendar year 2002 (as evidenced by an affidavit
346
from the manufacturer that meets the require-
ments of subsection (d)) used in the manufac-
turing of men’s and boys’ cotton shirts, bears 
to—
(B) the dollar value (excluding duty, ship-
ping, and related costs) of the fabric described in 
subparagraph (A) purchased during calendar 
year 2002 by all manufacturers who qualify 
under this paragraph. 
(d) AFFIDAVIT OF SHIRTING MANUFACTURERS.—The 
affidavit required by subsection (c)(3)(A) is a notarized af-
fidavit provided by an officer of the manufacturer of men’s 
and boys’ shirts concerned that affirms—
(1) that the manufacturer used imported cotton 
fabric during the period January 1, 1998, through 
July 1, 2003, to cut and sew men’s and boys’ woven 
cotton shirts in the United States; 
(2) the dollar value of imported woven cotton 
shirting fabric of 80s or higher count and 2-ply in 
warp purchased during calendar year 2002; 
(3) that the manufacturer maintains invoices 
along with other supporting documentation (such as 
price lists and other technical descriptions of the fab-
ric qualities) showing the dollar value of such fabric 
purchased, the date of purchase, and evidencing the
347
fabric as woven cotton fabric of 80s or higher count 
and 2-ply in warp; and 
(4) that the fabric was suitable for use in the 
manufacturing of men’s and boys’ cotton shirts. 
(e) DATE OF PURCHASE.—For purposes of the affi-
davit under subsection (d), the date of purchase shall be 
the invoice date, and the dollar value shall be determined 
excluding duty, shipping, and related costs. 
(f) AFFIDAVIT OF YARN SPINNERS.—The affidavit re-
quired by subsection (c)(2)(A) is a notarized affidavit pro-
vided by an officer of the producer of ring spun yarns that 
affirms—
(1) that the producer used pima cotton grown in 
the United States during the period January 1, 2002, 
through December 31, 2002, to produce ring spun cot-
ton yarns, measuring less than 83.33 decitex (exceed-
ing 120 metric number), in single and plied form 
during 2002; 
(2) the quantity, measured in pounds, of ring 
spun cotton yarns, measuring less than 83.33 decitex 
(exceeding 120 metric number), in single and plied 
form during calendar year 2002; and 
(3) that the producer maintains supporting doc-
umentation showing the quantity of such yarns pro-
duced, and evidencing the yarns as ring spun cotton
348
yarns, measuring less than 83.33 decitex (exceeding 
120 metric number), in single and plied form during 
calendar year 2002. 
(g) NO APPEAL.—Any amount paid by the Commis-
sioner of the Bureau of Customs and Border Protection 
under this section shall be final and not subject to appeal 
or protest. 
SEC. 408. TAX COURT REVIEW OF REQUESTS FOR EQUI-
TABLE RELIEF FROM JOINT AND SEVERAL LI-
ABILITY. 
(a) IN GENERAL.—Paragraph (1) of section 6015(e) 
of the Internal Revenue Code of 1986 (relating to petition 
for tax court review) is amended by inserting ‘‘, or in the 
case of an individual who requests equitable relief under 
subsection (f)’’ after ‘‘who elects to have subsection (b) or 
(c) apply’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 6015(e)(1)(A)(i)(II) of such Code is 
amended by inserting ‘‘or request is made’’ after 
‘‘election is filed’’. 
(2) Section 6015(e)(1)(B)(i) of such Code is 
amended—
(A) by inserting ‘‘or requesting equitable re-
lief under subsection (f)’’ after ‘‘making an elec-
tion under subsection (b) or (c)’’, and
349
(B) by inserting ‘‘or request’’ after ‘‘to 
which such election’’. 
(3) Section 6015(e)(1)(B)(ii) of such Code is 
amended by inserting ‘‘or to which the request under 
subsection (f) relates’’ after ‘‘to which the election 
under subsection (b) or (c) relates’’. 
(4) Section 6015(e)(4) of such Code is amended 
by inserting ‘‘or the request for equitable relief under 
subsection (f)’’ after ‘‘the election under subsection (b) 
or (c)’’. 
(5) Section 6015(e)(5) of such Code is amended 
by inserting ‘‘or who requests equitable relief under 
subsection (f)’’ after ‘‘who elects the application of 
subsection (b) or (c)’’. 
(6) Section 6015(g)(2) of such Code is amended 
by inserting ‘‘or of any request for equitable relief 
under subsection (f)’’ after ‘‘any election under sub-
section (b) or (c)’’. 
(7) Section 6015(h)(2) of such Code is amended 
by inserting ‘‘or a request for equitable relief made 
under subsection (f)’’ after ‘‘with respect to an elec-
tion made under subsection (b) or (c)’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to liability for taxes arising
350
or remaining unpaid on or after the date of the enactment 
of this Act. 
DIVISION 
D—TEMPORARILY 
MODIFY CERTAIN RATES OF 
DUTY 
AND 
MAKE 
OTHER 
TECHNICAL AMENDMENTS TO 
THE TRADE LAWS, EXTEND 
CERTAIN 
TRADE 
PREF-
ERENCE 
PROGRAMS, 
AND 
OTHER PURPOSES 
SECTION 1. TABLE OF CONTENTS. 
The table of contents for this division is as follows:
DIVISION D—TEMPORARILY MODIFY CERTAIN RATES OF DUTY AND 
MAKE OTHER TECHNICAL AMENDMENTS TO THE TRADE LAWS, 
EXTEND CERTAIN TRADE PREFERENCE PROGRAMS, AND OTHER 
PURPOSES 
Sec. 1. Table of contents. 
TITLE I—TARIFF PROVISIONS 
Sec. 1001. Reference; expired provisions. 
Subtitle A—New Duty Suspensions and Reductions 
CHAPTER 1—NEW DUTY SUSPENSIONS 
Sec. 1111. Diethyl sulfate. 
Sec. 1112. Sorafenib. 
Sec. 1113. Prohexadione calcium. 
Sec. 1114. Methyl methoxy acetate. 
Sec. 1115. Methoxyacetic acid. 
Sec. 1116. N-Methylpiperidine. 
Sec. 1117. Quinclorac technical. 
Sec. 1118. Pyridaben. 
Sec. 1119. Certain rubber or plastic footwear. 
Sec. 1120. Sodium ortho-phenylphenol. 
Sec. 1121. Certain chemical. 
Sec. 1122. Baypure CX. 
Sec. 1123. Isoeicosane. 
Sec. 1124. Isododecane. 
Sec. 1125. Isohexadecane.