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.
PL 112-163 (H.R.5986), enacted 08/10/2012

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 Republic- 
Central 
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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126 STAT. 1275 
PUBLIC LAW 112–163—AUG. 10, 2012 
(4) TRADE REPRESENTATIVE.—The term ‘‘Trade Representa-
tive’’ 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 origi-
nating 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 fol-
lows: 
‘‘(3) any combination of the fabrics referred to in sub-
division (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 fol-
lows: 
‘‘(3) any combination of the fabrics referred to in sub-
division (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 fol-
lowing: ‘‘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 Agree-
ment.’’. 
(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 require-
ments 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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126 STAT. 1277 
PUBLIC LAW 112–163—AUG. 10, 2012 
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 sub-
section 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 deter-
mines 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 Rep-
resentative shall promptly publish notice of the determina-
tion 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 cor-
porate 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 Rec-
onciliation 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. 
(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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