tion, the good undergoes further production or any other 
operation outside the territory of Australia or the United 
States, other than unloading, reloading, or any other oper-
ation necessary to preserve the good in good condition or 
to transport the good to the territory of Australia or the 
United States. 
(m) TEXTILE AND APPAREL GOODS CLASSIFIABLE 
AS GOODS PUT UP IN SETS.—Notwithstanding the rules 
set forth in Annex 4–A of the Agreement, textile or ap-
parel goods classifiable as goods put up in sets for retail 
sale as provided for in General Rule of Interpretation 3 
of the HTS shall not be considered to be originating goods 
unless each of the goods in the set is an originating good 
or the total value of the nonoriginating goods in the set 
does not exceed 10 percent of the value of the set deter-
mined for purposes of assessing customs duties. 
(n) DEFINITIONS.—In this section: 
(1) ADJUSTED
VALUE.—The term ‘‘adjusted 
value’’ means the value determined under Articles 1 
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. 
(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— 
(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;