Trade Preferences Extension Act of 2015
PL 114-27 (H.R.1295), enacted 06/29/2015

129 STAT. 362 
PUBLIC LAW 114–27—JUNE 29, 2015 
Public Law 114–27 
114th Congress 
An Act 
To extend the African Growth and Opportunity Act, the Generalized System of 
Preferences, the preferential duty treatment program for Haiti, 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. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the ‘‘Trade Pref-
erences 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 bene-
ficiary sub-Saharan African countries under Generalized System of Pref-
erences. 
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 Generalized Sys-
tem of Preferences. 
Sec. 203. Application of competitive need limitation and waiver under Generalized 
System of Preferences with respect to articles of beneficiary developing 
countries exported to the United States during calendar 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—EXTENSION OF TRADE ADJUSTMENT ASSISTANCE 
Sec. 401. Short title. 
Sec. 402. Application of provisions relating to trade adjustment assistance. 
19 USC 2101 
note. 
Trade 
Preferences 
Extension Act of 
2015. 
June 29, 2015 
[H.R. 1295] 
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129 STAT. 363 
PUBLIC LAW 114–27—JUNE 29, 2015 
Sec. 403. Extension of trade adjustment assistance program. 
Sec. 404. Performance measurement and reporting. 
Sec. 405. Applicability of trade adjustment assistance provisions. 
Sec. 406. Sunset provisions. 
Sec. 407. Extension and modification of Health Coverage Tax Credit. 
TITLE V—IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING 
DUTY LAWS 
Sec. 501. Short title. 
Sec. 502. Consequences of failure to cooperate with a request for information in a 
proceeding. 
Sec. 503. Definition of material injury. 
Sec. 504. Particular market situation. 
Sec. 505. Distortion of prices or costs. 
Sec. 506. Reduction in burden on Department of Commerce by reducing the num-
ber of voluntary respondents. 
Sec. 507. Application to Canada and Mexico. 
TITLE VI—TARIFF CLASSIFICATION OF CERTAIN ARTICLES 
Sec. 601. Tariff classification of recreational performance outerwear. 
Sec. 602. Duty treatment of protective active footwear. 
TITLE VII—MISCELLANEOUS PROVISIONS 
Sec. 701. Report on contribution of trade preference programs to reducing poverty 
and eliminating hunger. 
TITLE VIII—OFFSETS 
Sec. 801. Customs user fees extension. 
Sec. 802. Additional customs user fees extension. 
Sec. 803. Time for payment of corporate estimated taxes. 
Sec. 804. Payee statement required to claim certain education tax benefits. 
Sec. 805. Special rule for educational institutions unable to collect TINs of individ-
uals with respect to higher education tuition and related expenses. 
Sec. 806. Penalty for failure to file correct information returns and provide payee 
statements. 
Sec. 807. Child tax credit not refundable for taxpayers electing to exclude foreign 
earned income from tax. 
Sec. 808. Coverage and payment for renal dialysis services for individuals with 
acute kidney injury. 
TITLE I—EXTENSION OF AFRICAN 
GROWTH AND OPPORTUNITY ACT 
SEC. 101. SHORT TITLE. 
This title may be cited as the ‘‘AGOA Extension and Enhance-
ment Act of 2015’’. 
SEC. 102. FINDINGS. 
Congress finds the following: 
(1) Since its enactment, the African Growth and Oppor-
tunity Act has been the centerpiece of trade relations between 
the United States and sub-Saharan Africa and has enhanced 
trade, investment, job creation, and democratic institutions 
throughout Africa. 
(2) Trade and investment, as facilitated by the African 
Growth and Opportunity Act, promote economic growth, 
development, poverty reduction, democracy, the rule of law, 
and stability in sub-Saharan Africa. 
(3) Trade between the United States and sub-Saharan 
Africa has more than tripled since the enactment of the African 
Growth and Opportunity Act in 2000, and United States direct 
investment in sub-Saharan Africa has grown almost sixfold. 
19 USC 3701 
note. 
19 USC 3701 
note. 
AGOA Extension 
and 
Enhancement 
Act of 2015. 
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129 STAT. 364 
PUBLIC LAW 114–27—JUNE 29, 2015 
(4) It is in the interest of the United States to engage 
and compete in emerging markets in sub-Saharan African coun-
tries, to boost trade and investment between the United States 
and sub-Saharan African countries, and to renew and 
strengthen the African Growth and Opportunity Act. 
(5) The long-term economic security of the United States 
is enhanced by strong economic and political 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 global economy, stimu-
late economic development in Africa, and diversify sources of 
growth in sub-Saharan Africa. 
(7) To that end, implementation of the Agreement on Trade 
Facilitation of the World Trade Organization would strengthen 
regional integration efforts in sub-Saharan Africa and con-
tribute to economic growth in the region. 
(8) The elimination of barriers to trade and investment 
in sub-Saharan Africa, including high tariffs, forced localization 
requirements, restrictions on investment, and customs barriers, 
will create opportunities for workers, businesses, farmers, and 
ranchers in the United States and sub-Saharan African coun-
tries. 
(9) The elimination of such barriers will improve utilization 
of the African Growth and Opportunity Act and strengthen 
regional and global integration, 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 OPPORTUNITY 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 inserting ‘‘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 succeeding’’ and 
inserting ‘‘21 succeeding’’; and 
(B) in clause (ii)(II), by striking ‘‘September 30, 2015’’ 
and inserting ‘‘September 30, 2025’’. 
(3) EXTENSION OF THIRD-COUNTRY FABRIC PROGRAM.—Sec-
tion 112(c)(1) of the African Growth and Opportunity Act (19 
U.S.C. 3721(c)(1)) is amended— 
(A) in the paragraph heading, by striking ‘‘SEPTEMBER 
30, 2015’’ and inserting ‘‘SEPTEMBER 30, 2025’’; 
(B) in subparagraph (A), by striking ‘‘September 30, 
2015’’ and inserting ‘‘September 30, 2025’’; and 
(C) in subparagraph (B)(ii), by striking ‘‘September 
30, 2015’’ and inserting ‘‘September 30, 2025’’. 
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129 STAT. 365 
PUBLIC LAW 114–27—JUNE 29, 2015 
SEC. 104. MODIFICATIONS OF RULES OF ORIGIN FOR DUTY-FREE 
TREATMENT FOR ARTICLES OF BENEFICIARY SUB-SAHA-
RAN AFRICAN COUNTRIES UNDER GENERALIZED SYSTEM 
OF PREFERENCES. 
(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 coun-
tries or former beneficiary sub-Saharan African countries 
shall be applied in determining such percentage.’’. 
(b) APPLICABILITY TO ARTICLES RECEIVING DUTY-FREE TREAT-
MENT 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 article.’’. 
(c) MODIFICATIONS TO THE HARMONIZED TARIFF SCHEDULE.— 
The President may proclaim such modifications as may be necessary 
to the Harmonized Tariff Schedule 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 subheading 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 enactment of this Act 
and apply with respect to any article described 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 Afri-
can 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 enactment. 
SEC. 105. MONITORING AND REVIEW OF ELIGIBILITY UNDER GENERAL-
IZED SYSTEM OF PREFERENCES. 
(a) CONTINUING COMPLIANCE.—Section 506A(a)(3) of the Trade 
Act of 1974 (19 U.S.C. 2466a(a)(3)) is amended— 
(1) by striking ‘‘If the President’’ and inserting the fol-
lowing: 
‘‘(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 
President notifies Congress and notifies the country of the 
President’s intention to terminate such designation, 
together with the considerations entering into the decision 
to terminate such designation.’’. 
Time period. 
President. 
Applicability. 
19 USC 2466a 
note. 
19 USC 2466a 
note. 
Applicability. 
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129 STAT. 366 
PUBLIC LAW 114–27—JUNE 29, 2015 
(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 following: 
‘‘(c) WITHDRAWAL, SUSPENSION, 
OR
LIMITATION
OF
PREF-
ERENTIAL TARIFF TREATMENT.— 
‘‘(1) IN GENERAL.—The President may withdraw, suspend, 
or limit the application of duty-free treatment provided for 
any article described in subsection (b)(1) of this section or 
section 112 of the African Growth and Opportunity Act with 
respect to a beneficiary sub-Saharan African country if the 
President determines that withdrawing, suspending, or limiting 
such duty-free treatment would be more effective in promoting 
compliance by the country with the requirements described 
in subsection (a)(1) than terminating the designation of the 
country as a beneficiary sub-Saharan African country for pur-
poses of this section. 
‘‘(2) NOTIFICATION.—The President may not withdraw, sus-
pend, or limit the application of duty-free treatment under 
paragraph (1) unless, at least 60 days before such withdrawal, 
suspension, or limitation, the President notifies Congress and 
notifies the country of the President’s intention to withdraw, 
suspend, or limit such duty-free treatment, together with the 
considerations entering into the decision to terminate such 
designation.’’. 
(c) REVIEW AND PUBLIC COMMENTS ON ELIGIBILITY REQUIRE-
MENTS.—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 following: 
‘‘(d) REVIEW AND PUBLIC COMMENTS ON ELIGIBILITY REQUIRE-
MENTS.— 
‘‘(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 eligi-
bility requirements 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 Represent-
ative shall, not later than 30 days after the date on which 
the President publishes the notice 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 hearing; and 
‘‘(ii) the time and place at which such public com-
ments 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 petition with the Office of the United 
States Trade Representative with respect to the compliance 
Deadline. 
Federal Register, 
publication. 
Notice. 
Time period. 
Determination. 
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129 STAT. 367 
PUBLIC LAW 114–27—JUNE 29, 2015 
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 pursuant to subparagraph (A) 
in making determinations 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 bene-
ficiary 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 country is making continual progress 
in meeting the requirements described in paragraph (1). 
The President shall give due consideration to petitions 
received under paragraph (3) in determining whether to 
initiate an out-of-cycle review under this subparagraph. 
‘‘(B) CONGRESSIONAL NOTIFICATION.—Before initiating 
an out-of-cycle review under subparagraph (A), the Presi-
dent shall notify and consult with Congress. 
‘‘(C) CONSEQUENCES OF REVIEW.—If, pursuant to an 
out-of-cycle review conducted under subparagraph (A), the 
President determines that a beneficiary sub-Saharan Afri-
can 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, subject 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 applica-
tion of duty-free treatment with respect to articles from 
the country. 
‘‘(D) REPORTS.—After each out-of-cycle review con-
ducted under subparagraph (A) with respect 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 applica-
tion 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 Preferences 
Extension Act of 2015.’’. 
Deadline. 
Determination. 
Consultation. 
Determination. 
Applicability. 
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129 STAT. 368 
PUBLIC LAW 114–27—JUNE 29, 2015 
SEC. 106. PROMOTION OF THE ROLE OF WOMEN IN SOCIAL AND ECO-
NOMIC DEVELOPMENT IN SUB-SAHARAN AFRICA. 
(a) STATEMENT OF POLICY.—Section 103 of the African 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, political, and 
economic development in sub-Saharan Africa.’’. 
(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 agencies should 
work with, and provide appropriate resources to, such sub- 
Saharan African countries to assist in developing and imple-
menting biennial AGOA utilization strategies; and 
(3) as appropriate, and to encourage greater regional 
integration, the United States Trade Representative 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 strategic needs and 
priorities to bolster utilization of benefits available under the Afri-
can 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 opportunities 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 Oppor-
tunity Act; 
(3) set out a plan to take advantage of opportunities and 
address obstacles identified in paragraphs (1) and (2), improve 
awareness of the African Growth and Opportunity Act as a 
program that enhances exports 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 promote 
greater utilization of benefits under the African Growth and 
Opportunity Act and establish a plan to promote full regional 
implementation of the Agreement on Trade Facilitation of the 
World Trade Organization. 
(c) PUBLICATION.—It is further the sense of Congress that— 
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129 STAT. 369 
PUBLIC LAW 114–27—JUNE 29, 2015 
(1) each beneficiary sub-Saharan African country should 
publish on an appropriate Internet website of such country 
public versions of its AGOA utilization 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 INVESTMENT 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 investment 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 investment framework agreements, bilateral 
investment treaties, and free trade agreements, as such agree-
ments have the potential to catalyze greater trade and invest-
ment, facilitate additional investment in sub-Saharan Africa, 
further poverty reduction efforts, and promote economic growth; 
(2) seek to negotiate agreements with individual sub-Saha-
ran 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 defined in section 
2(9) of the Uruguay Round Agreements 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 continued 
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 negotiate trade agreements that 
do not cover substantially all trade, continue to object in all 
appropriate forums. 
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 eligible sub-Saharan African countries that have’’; 
and 
(B) by striking ‘‘and complying with sanitary and 
phytosanitary rules of the United States’’ and inserting 
‘‘, complying with sanitary 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 countries’’ the fol-
lowing: ‘‘, particularly from businesses and sectors that 
engage women farmers and entrepreneurs,’’; and 
(3) by adding at the end the following: 
19 USC 3701 
note. 
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129 STAT. 370 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘(c) COORDINATION.—The President shall take such measures 
as are necessary to ensure adequate coordination of similar activi-
ties of agencies of the United States Government relating to agricul-
tural 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 report 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 required 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 leading exports to the United 
States from sub-Saharan African countries. 
(B) Any changes in eligibility of sub-Saharan African 
countries during the period covered by the report. 
(C) A detailed analysis of whether each such bene-
ficiary sub-Saharan African country is continuing 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 capacity building 
efforts. 
(F) Any other initiatives related to enhancing the trade 
and investment relationship between the United States 
and sub-Saharan African 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-Saharan African countries 
toward entering into a free trade agreement with the United 
States; and 
(3) describes a plan for negotiating and concluding such 
agreements, which includes the elements described in subpara-
graphs (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 GENERAL.—’’; and 
(2) by striking subsection (b). 
President. 
19 USC 3705 
note. 
President. 
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129 STAT. 371 
PUBLIC LAW 114–27—JUNE 29, 2015 
SEC. 112. DEFINITIONS. 
In this title: 
(1) BENEFICIARY
SUB-SAHARAN
AFRICAN
COUNTRY.—The 
term ‘‘beneficiary sub-Saharan African country’’ means a bene-
ficiary 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-Saha-
ran African country’’ has the meaning given the term in section 
107 of the African Growth and Opportunity Act. 
TITLE II—EXTENSION OF GENERALIZED 
SYSTEM OF PREFERENCES 
SEC. 201. EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES. 
(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 subsection (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 subparagraph (B), any entry of a 
covered article to which duty-free treatment or other pref-
erential 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 reliquidation may be 
made under subparagraph (A) with respect to an entry 
only if a request therefor is filed with U.S. Customs and 
Border Protection not later than 180 days after the date 
of the enactment of this Act that contains sufficient 
information to enable U.S. Customs and Border Protec-
tion— 
(i) to locate the entry; or 
(ii) to reconstruct the entry if it cannot 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 subpara-
graph (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 devel-
oping country under title V of the Trade Act of 1974 (19 
Deadline. 
Deadline. 
Applicability. 
19 USC 2465 
note. 
19 USC 3701 
note. 
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129 STAT. 372 
PUBLIC LAW 114–27—JUNE 29, 2015 
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 warehouse for consumption. 
SEC. 202. AUTHORITY TO DESIGNATE CERTAIN COTTON ARTICLES AS 
ELIGIBLE ARTICLES ONLY FOR LEAST-DEVELOPED BENE-
FICIARY DEVELOPING 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.—Notwithstanding para-
graph (3), the President may designate as an eligible article 
or articles under subsection (a)(1)(B) only for countries des-
ignated as least-developed beneficiary developing countries 
under section 502(a)(2) cotton articles classifiable under sub-
heading 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 ARTICLES OF BENEFICIARY DEVEL-
OPING COUNTRIES EXPORTED TO THE UNITED STATES 
DURING CALENDAR YEAR 2014. 
(a) IN GENERAL.—For purposes of applying and administering 
subsections (c)(2) and (d) of section 503 of the Trade Act of 1974 
(19 U.S.C. 2463) with respect to an article 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. 
SEC. 204. ELIGIBILITY OF CERTAIN LUGGAGE AND TRAVEL ARTICLES 
FOR DUTY-FREE TREATMENT UNDER THE GENERALIZED 
SYSTEM OF PREFERENCES. 
Section 503(b)(1) of the Trade Act of 1974 (19 U.S.C. 2463(b)(1)) 
is amended— 
(1) in subparagraph (A), by striking ‘‘paragraph (4)’’ and 
inserting ‘‘paragraphs (4) and (5)’’; 
(2) in subparagraph (E), by striking ‘‘Footwear’’ and 
inserting ‘‘Except as provided in paragraph (5), footwear’’; and 
(3) by adding at the end the following: 
‘‘(5) CERTAIN
LUGGAGE
AND
TRAVEL
ARTICLES.—Notwith-
standing subparagraph (A) or (E) of paragraph (1), the Presi-
dent may designate the following as eligible articles under 
subsection (a): 
‘‘(A) Articles classifiable under subheading 4202.11.00, 
4202.12.40, 4202.21.60, 4202.21.90, 4202.22.15, 4202.22.45, 
4202.31.60, 4202.32.40, 4202.32.80, 4202.92.15, 4202.92.20, 
19 USC 2463 
note. 
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129 STAT. 373 
PUBLIC LAW 114–27—JUNE 29, 2015 
4202.92.45, or 4202.99.90 of the Harmonized Tariff 
Schedule of the United States. 
‘‘(B) Articles classifiable under statistical reporting 
number 
4202.12.2020, 
4202.12.2050, 
4202.12.8030, 
4202.12.8070, 4202.22.8050, 4202.32.9550, 4202.32.9560, 
4202.91.0030, 4202.91.0090, 4202.92.3020, 4202.92.3031, 
4202.92.3091, 4202.92.9026, or 4202.92.9060 of the Har-
monized 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 PRO-
GRAM FOR HAITI 
SEC. 301. EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM 
FOR HAITI. 
Section 213A of the Caribbean Basin Economic Recovery 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 during the 1- 
year period beginning on December 20, 2017, 
and each of the 7 succeeding 1-year periods.’’; 
and 
(ii) in subparagraph (C)— 
(I) in the table, by striking ‘‘succeeding 11 
1-year periods’’ and inserting ‘‘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 striking ‘‘11 suc-
ceeding 1-year periods’’ and inserting ‘‘16 succeeding 
1-year periods’’; and 
(ii) in subparagraph (B)(iii), by striking ‘‘11 suc-
ceeding 1-year periods’’ and inserting ‘‘16 succeeding 
1-year periods’’. 
(2) Subsection (h) is amended by striking ‘‘September 30, 
2020’’ and inserting ‘‘September 30, 2025’’. 
TITLE IV—EXTENSION OF TRADE 
ADJUSTMENT ASSISTANCE 
SEC. 401. SHORT TITLE. 
This title may be cited as the ‘‘Trade Adjustment Assistance 
Reauthorization Act of 2015’’. 
19 USC 2101 
note. 
Trade 
Adjustment 
Assistance 
Reauthorization 
Act of 2015. 
Time periods. 
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129 STAT. 374 
PUBLIC LAW 114–27—JUNE 29, 2015 
SEC. 402. APPLICATION OF PROVISIONS RELATING TO TRADE ADJUST-
MENT ASSISTANCE. 
(a) REPEAL OF SNAPBACK.—Section 233 of the Trade Adjustment 
Assistance Extension Act of 2011 (Public Law 112–40; 125 Stat. 
416) is repealed. 
(b) APPLICABILITY OF CERTAIN PROVISIONS.—Except as other-
wise provided in this title, the provisions of chapters 2 through 
6 of title II of the Trade Act of 1974, as in effect on December 
31, 2013, and as amended by this title, shall— 
(1) take effect on the date of the enactment of this Act; 
and 
(2) apply to petitions for certification filed under chapter 
2, 3, or 6 of title II of the Trade Act of 1974 on or after 
such date of enactment. 
(c) REFERENCES.—Except as otherwise provided in this title, 
whenever in this title an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a provision of chapters 
2 through 6 of title II of the Trade Act of 1974, the reference 
shall be considered to be made to a provision of any such chapter, 
as in effect on December 31, 2013. 
SEC. 403. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM. 
(a) EXTENSION OF TERMINATION PROVISIONS.—Section 285 of 
the Trade Act of 1974 (19 U.S.C. 2271 note) is amended by striking 
‘‘December 31, 2013’’ each place it appears and inserting ‘‘June 
30, 2021’’. 
(b) TRAINING FUNDS.—Section 236(a)(2)(A) of the Trade Act 
of 1974 (19 U.S.C. 2296(a)(2)(A)) is amended by striking ‘‘shall 
not exceed’’ and all that follows and inserting ‘‘shall not exceed 
$450,000,000 for each of fiscal years 2015 through 2021.’’. 
(c) REEMPLOYMENT TRADE ADJUSTMENT ASSISTANCE.—Section 
246(b)(1) of the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘June 30, 2021’’. 
(d) AUTHORIZATIONS OF APPROPRIATIONS.— 
(1) TRADE ADJUSTMENT ASSISTANCE FOR WORKERS.—Section 
245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘June 30, 2021’’. 
(2) TRADE
ADJUSTMENT
ASSISTANCE
FOR
FIRMS.—Section 
255(a) of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended 
by striking ‘‘fiscal years 2012 and 2013’’ and all that follows 
through ‘‘December 31, 2013’’ and inserting ‘‘fiscal years 2015 
through 2021’’. 
(3) TRADE ADJUSTMENT ASSISTANCE FOR FARMERS.—Section 
298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended 
by striking ‘‘fiscal years 2012 and 2013’’ and all that follows 
through ‘‘December 31, 2013’’ and inserting ‘‘fiscal years 2015 
through 2021’’. 
SEC. 404. PERFORMANCE MEASUREMENT AND REPORTING. 
(a) PERFORMANCE MEASURES.—Section 239(j) of the Trade Act 
of 1974 (19 U.S.C. 2311(j)) is amended— 
(1) 
in 
the 
subsection 
heading, 
by 
striking 
‘‘DATA 
REPORTING’’ and inserting ‘‘PERFORMANCE MEASURES’’; 
(2) in paragraph (1)— 
(A) in the matter preceding subparagraph (A)— 
(i) by striking ‘‘a quarterly’’ and inserting ‘‘an 
annual’’; and 
19 USC 2271 
note prec. 
19 USC 2271 and 
note prec., 2272– 
2275, 2291–2298, 
2311, 2315–2323, 
2341, 2343–2352, 
2354–2356, 
2371–2374, 2393, 
2395, 2397a, 
2401–2401b, 
2401e–2401g. 
Effective date. 
19 USC 2271 and 
note prec., 2272– 
2275, 2291–2298, 
2311, 2315–2323, 
2341, 2343–2352, 
2354–2356, 
2371–2374, 2393, 
2395, 2397a, 
2401–2401b, 
2401e–2401g. 
19 USC 2271 
note prec. 
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129 STAT. 375 
PUBLIC LAW 114–27—JUNE 29, 2015 
(ii) by striking ‘‘data’’ and inserting ‘‘measures’’; 
(B) in subparagraph (A), by striking ‘‘core’’ and 
inserting ‘‘primary’’; and 
(C) in subparagraph (C), by inserting ‘‘that promote 
efficiency and effectiveness’’ after ‘‘assistance program’’; 
(3) in paragraph (2)— 
(A) in the paragraph heading, by striking ‘‘CORE 
INDICATORS
DESCRIBED’’ and inserting ‘‘INDICATORS
OF 
PERFORMANCE’’; and 
(B) by striking subparagraph (A) and inserting the 
following: 
‘‘(A) 
PRIMARY
INDICATORS
OF
PERFORMANCE 
DESCRIBED.— 
‘‘(i) IN
GENERAL.—The primary indicators of 
performance referred to in paragraph (1)(A) shall con-
sist of— 
‘‘(I) the percentage and number of workers 
who received benefits under the trade adjustment 
assistance program who are in unsubsidized 
employment during the second calendar quarter 
after exit from the program; 
‘‘(II) the percentage and number of workers 
who received benefits under the trade adjustment 
assistance program and who are in unsubsidized 
employment during the fourth calendar quarter 
after exit from the program; 
‘‘(III) 
the 
median 
earnings 
of 
workers 
described in subclause (I); 
‘‘(IV) the percentage and number of workers 
who received benefits under the trade adjustment 
assistance program who, subject to clause (ii), 
obtain a recognized postsecondary credential or 
a secondary school diploma or its recognized 
equivalent, during participation in the program 
or within 1 year after exit from the program; and 
‘‘(V) the percentage and number of workers 
who received benefits under the trade adjustment 
assistance program who, during a year while 
receiving such benefits, are in an education or 
training program that leads to a recognized post-
secondary credential or employment and who are 
achieving measurable gains in skills toward such 
a credential or employment. 
‘‘(ii) INDICATOR
RELATING
TO
CREDENTIAL.—For 
purposes of clause (i)(IV), a worker who received bene-
fits under the trade adjustment assistance program 
who obtained a secondary school diploma or its recog-
nized equivalent shall be included in the percentage 
counted for purposes of that clause only if the worker, 
in addition to obtaining such a diploma or its recog-
nized equivalent, has obtained or retained employment 
or is in an education or training program leading to 
a recognized postsecondary credential within 1 year 
after exit from the program.’’; 
(4) in paragraph (3)— 
(A) in the paragraph heading, by striking ‘‘DATA’’ and 
inserting ‘‘MEASURES’’; 
Deadline. 
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129 STAT. 376 
PUBLIC LAW 114–27—JUNE 29, 2015 
(B) by striking ‘‘quarterly’’ and inserting ‘‘annual’’; and 
(C) by striking ‘‘data’’ and inserting ‘‘measures’’; and 
(5) by adding at the end the following: 
‘‘(4) ACCESSIBILITY OF STATE PERFORMANCE REPORTS.—The 
Secretary shall, on an annual basis, make available (including 
by electronic means), in an easily understandable format, the 
reports of cooperating States or cooperating State agencies 
required by paragraph (1) and the information contained in 
those reports.’’. 
(b) COLLECTION AND PUBLICATION OF DATA.—Section 249B of 
the Trade Act of 1974 (19 U.S.C. 2323) is amended— 
(1) in subsection (b)— 
(A) in paragraph (3)— 
(i) in subparagraph (A), by striking ‘‘enrolled in’’ 
and inserting ‘‘who received’’; 
(ii) in subparagraph (B)— 
(I) by striking ‘‘complete’’ and inserting 
‘‘exited’’; and 
(II) by striking ‘‘who were enrolled in’’ and 
inserting ‘‘, including who received’’; 
(iii) in subparagraph (E), by striking ‘‘complete’’ 
and inserting ‘‘exited’’; 
(iv) in subparagraph (F), by striking ‘‘complete’’ 
and inserting ‘‘exit’’; and 
(v) by adding at the end the following: 
‘‘(G) The average cost per worker of receiving training 
approved under section 236. 
‘‘(H) The percentage of workers who received training 
approved under section 236 and obtained unsubsidized 
employment in a field related to that training.’’; and 
(B) in paragraph (4)— 
(i) in subparagraphs (A) and (B), by striking ‘‘quar-
terly’’ each place it appears and inserting ‘‘annual’’; 
and 
(ii) by striking subparagraph (C) and inserting 
the following: 
‘‘(C) The median earnings of workers described in sec-
tion 239(j)(2)(A)(i)(III) during the second calendar quarter 
after exit from the program, expressed as a percentage 
of the median earnings of such workers before the calendar 
quarter in which such workers began receiving benefits 
under this chapter.’’; and 
(2) in subsection (e)— 
(A) in paragraph (1)— 
(i) by redesignating subparagraphs (B) and (C) 
as subparagraphs (C) and (D), respectively; and 
(ii) by inserting after subparagraph (A) the fol-
lowing: 
‘‘(B) the reports required under section 239(j);’’; and 
(B) in paragraph (2), by striking ‘‘a quarterly’’ and 
inserting ‘‘an annual’’. 
(c) RECOGNIZED POSTSECONDARY CREDENTIAL DEFINED.—Sec-
tion 247 of the Trade Act of 1974 (19 U.S.C. 2319) is amended 
by adding at the end the following: 
‘‘(19) The term ‘recognized postsecondary credential’ means 
a credential consisting of an industry-recognized certificate or 
certification, a certificate of completion of an apprenticeship, 
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129 STAT. 377 
PUBLIC LAW 114–27—JUNE 29, 2015 
a license recognized by a State or the Federal Government, 
or an associate or baccalaureate degree.’’. 
SEC. 405. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVI-
SIONS. 
(a) TRADE ADJUSTMENT ASSISTANCE FOR WORKERS.— 
(1) PETITIONS FILED ON OR AFTER JANUARY 1, 2014, AND 
BEFORE DATE OF ENACTMENT.— 
(A) CERTIFICATIONS OF WORKERS NOT CERTIFIED BEFORE 
DATE OF ENACTMENT.— 
(i) CRITERIA IF A DETERMINATION HAS NOT BEEN 
MADE.—If, as of the date of the enactment of this 
Act, the Secretary of Labor has not made a determina-
tion with respect to whether to certify a group of 
workers as eligible to apply for adjustment assistance 
under section 222 of the Trade Act of 1974 pursuant 
to a petition described in clause (iii), the Secretary 
shall make that determination based on the require-
ments of section 222 of the Trade Act of 1974, as 
in effect on such date of enactment. 
(ii) RECONSIDERATION
OF
DENIALS
OF
CERTIFI-
CATIONS.—If, before the date of the enactment of this 
Act, the Secretary made a determination not to certify 
a group of workers as eligible to apply for adjustment 
assistance under section 222 of the Trade Act of 1974 
pursuant to a petition described in clause (iii), the 
Secretary shall— 
(I) reconsider that determination; and 
(II) if the group of workers meets the require-
ments of section 222 of the Trade Act of 1974, 
as in effect on such date of enactment, certify 
the group of workers as eligible to apply for adjust-
ment assistance. 
(iii) PETITION DESCRIBED.—A petition described in 
this clause is a petition for a certification of eligibility 
for a group of workers filed under section 221 of the 
Trade Act of 1974 on or after January 1, 2014, and 
before the date of the enactment of this Act. 
(B) ELIGIBILITY FOR BENEFITS.— 
(i) IN GENERAL.—Except as provided in clause (ii), 
a worker certified as eligible to apply for adjustment 
assistance under section 222 of the Trade Act of 1974 
pursuant to a petition described in subparagraph 
(A)(iii) shall be eligible, on and after the date that 
is 90 days after the date of the enactment of this 
Act, to receive benefits only under the provisions of 
chapter 2 of title II of the Trade Act of 1974, as 
in effect on such date of enactment. 
(ii) COMPUTATION OF MAXIMUM BENEFITS.—Bene-
fits received by a worker described in clause (i) under 
chapter 2 of title II of the Trade Act of 1974 before 
the date of the enactment of this Act shall be included 
in any determination of the maximum benefits for 
which the worker is eligible under the provisions of 
chapter 2 of title II of the Trade Act of 1974, as 
in effect on the date of the enactment of this Act. 
19 USC 2319. 
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129 STAT. 378 
PUBLIC LAW 114–27—JUNE 29, 2015 
(2) PETITIONS FILED BEFORE JANUARY 1, 2014.—A worker 
certified as eligible to apply for adjustment assistance pursuant 
to a petition filed under section 221 of the Trade Act of 1974 
on or before December 31, 2013, shall continue to be eligible 
to apply for and receive benefits under the provisions of chapter 
2 of title II of such Act, as in effect on December 31, 2013. 
(3) QUALIFYING SEPARATIONS WITH RESPECT TO PETITIONS 
FILED WITHIN 90 DAYS OF DATE OF ENACTMENT.—Section 223(b) 
of the Trade Act of 1974, as in effect on the date of the 
enactment of this Act, shall be applied and administered by 
substituting ‘‘before January 1, 2014’’ for ‘‘more than one year 
before the date of the petition on which such certification was 
granted’’ for purposes of determining whether a worker is 
eligible to apply for adjustment assistance pursuant to a peti-
tion filed under section 221 of the Trade Act of 1974 on or 
after the date of the enactment of this Act and on or before 
the date that is 90 days after such date of enactment. 
(b) TRADE ADJUSTMENT ASSISTANCE FOR FIRMS.— 
(1) CERTIFICATION OF FIRMS NOT CERTIFIED BEFORE DATE 
OF ENACTMENT.— 
(A) CRITERIA
IF
A
DETERMINATION
HAS
NOT
BEEN 
MADE.—If, as of the date of the enactment of this Act, 
the Secretary of Commerce has not made a determination 
with respect to whether to certify a firm as eligible to 
apply for adjustment assistance under section 251 of the 
Trade Act of 1974 pursuant to a petition described in 
subparagraph (C), the Secretary shall make that deter-
mination based on the requirements of section 251 of the 
Trade Act of 1974, as in effect on such date of enactment. 
(B) RECONSIDERATION
OF
DENIAL
OF
CERTAIN
PETI-
TIONS.—If, before the date of the enactment of this Act, 
the Secretary made a determination not to certify a firm 
as eligible to apply for adjustment assistance under section 
251 of the Trade Act of 1974 pursuant to a petition 
described in subparagraph (C), the Secretary shall— 
(i) reconsider that determination; and 
(ii) if the firm meets the requirements of section 
251 of the Trade Act of 1974, as in effect on such 
date of enactment, certify the firm as eligible to apply 
for adjustment assistance. 
(C) PETITION DESCRIBED.—A petition described in this 
subparagraph is a petition for a certification of eligibility 
filed by a firm or its representative under section 251 
of the Trade Act of 1974 on or after January 1, 2014, 
and before the date of the enactment of this Act. 
(2) CERTIFICATION OF FIRMS THAT DID NOT SUBMIT PETI-
TIONS BETWEEN JANUARY 1, 2014, AND DATE OF ENACTMENT.— 
(A) IN GENERAL.—The Secretary of Commerce shall 
certify a firm described in subparagraph (B) as eligible 
to apply for adjustment assistance under section 251 of 
the Trade Act of 1974, as in effect on the date of the 
enactment of this Act, if the firm or its representative 
files a petition for a certification of eligibility under section 
251 of the Trade Act of 1974 not later than 90 days after 
such date of enactment. 
(B) FIRM DESCRIBED.—A firm described in this subpara-
graph is a firm that the Secretary determines would have 
Deadline. 
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129 STAT. 379 
PUBLIC LAW 114–27—JUNE 29, 2015 
been certified as eligible to apply for adjustment assistance 
if— 
(i) the firm or its representative had filed a petition 
for a certification of eligibility under section 251 of 
the Trade Act of 1974 on a date during the period 
beginning on January 1, 2014, and ending on the day 
before the date of the enactment of this Act; and 
(ii) the provisions of chapter 3 of title II of the 
Trade Act of 1974, as in effect on such date of enact-
ment, had been in effect on that date during the period 
described in clause (i). 
SEC. 406. SUNSET PROVISIONS. 
(a) APPLICATION
OF PRIOR LAW.—Subject to subsection (b), 
beginning on July 1, 2021, the provisions of chapters 2, 3, 5, 
and 6 of title II of the Trade Act of 1974 (19 U.S.C. 2271 et 
seq.), as in effect on January 1, 2014, shall be in effect and apply, 
except that in applying and administering such chapters— 
(1) paragraph (1) of section 231(c) of that Act shall be 
applied and administered as if subparagraphs (A), (B), and 
(C) of that paragraph were not in effect; 
(2) section 233 of that Act shall be applied and adminis-
tered— 
(A) in subsection (a)— 
(i) in paragraph (2), by substituting ‘‘104-week 
period’’ for ‘‘104-week period’’ and all that follows 
through ‘‘130-week period)’’; and 
(ii) in paragraph (3)— 
(I) in the matter preceding subparagraph (A), 
by substituting ‘‘65’’ for ‘‘52’’; and 
(II) by substituting ‘‘78-week period’’ for ‘‘52- 
week period’’ each place it appears; and 
(B) by applying and administering subsection (g) as 
if it read as follows: 
‘‘(g) PAYMENT OF TRADE READJUSTMENT ALLOWANCES TO COM-
PLETE TRAINING.—Notwithstanding any other provision of this sec-
tion, in order to assist an adversely affected worker to complete 
training approved for the worker under section 236 that leads 
to the completion of a degree or industry-recognized credential, 
payments may be made as trade readjustment allowances for not 
more than 13 weeks within such period of eligibility as the Secretary 
may prescribe to account for a break in training or for justifiable 
cause that follows the last week for which the worker is otherwise 
entitled to a trade readjustment allowance under this chapter if— 
‘‘(1) payment of the trade readjustment allowance for not 
more than 13 weeks is necessary for the worker to complete 
the training; 
‘‘(2) the worker participates in training in each such week; 
and 
‘‘(3) the worker— 
‘‘(A) has substantially met the performance bench-
marks established as part of the training approved for 
the worker; 
‘‘(B) is expected to continue to make progress toward 
the completion of the training; and 
‘‘(C) will complete the training during that period of 
eligibility.’’; 
Time periods. 
19 USC 
prec. 2271 
note. 
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129 STAT. 380 
PUBLIC LAW 114–27—JUNE 29, 2015 
(3) section 245(a) of that Act shall be applied and adminis-
tered by substituting ‘‘June 30, 2022’’ for ‘‘December 31, 2007’’; 
(4) section 246(b)(1) of that Act shall be applied and 
administered by substituting ‘‘June 30, 2022’’ for ‘‘the date 
that is 5 years’’ and all that follows through ‘‘State’’; 
(5) section 256(b) of that Act shall be applied and adminis-
tered by substituting ‘‘the 1-year period beginning on July 
1, 2021’’ for ‘‘each of fiscal years 2003 through 2007, and 
$4,000,000 for the 3-month period beginning on October 1, 
2007’’; 
(6) section 298(a) of that Act shall be applied and adminis-
tered by substituting ‘‘the 1-year period beginning on July 
1, 2021’’ for ‘‘each of the fiscal years’’ and all that follows 
through ‘‘October 1, 2007’’; and 
(7) section 285 of that Act shall be applied and adminis-
tered— 
(A) in subsection (a), by substituting ‘‘June 30, 2022’’ 
for ‘‘December 31, 2007’’ each place it appears; and 
(B) by applying and administering subsection (b) as 
if it read as follows: 
‘‘(b) OTHER ASSISTANCE.— 
‘‘(1) ASSISTANCE FOR FIRMS.— 
‘‘(A) IN GENERAL.—Except as provided in subparagraph 
(B), assistance may not be provided under chapter 3 after 
June 30, 2022. 
‘‘(B) EXCEPTION.—Notwithstanding subparagraph (A), 
any assistance approved under chapter 3 pursuant to a 
petition filed under section 251 on or before June 30, 2022, 
may be provided— 
‘‘(i) to the extent funds are available pursuant 
to such chapter for such purpose; and 
‘‘(ii) to the extent the recipient of the assistance 
is otherwise eligible to receive such assistance. 
‘‘(2) FARMERS.— 
‘‘(A) IN GENERAL.—Except as provided in subparagraph 
(B), assistance may not be provided under chapter 6 after 
June 30, 2022. 
‘‘(B) EXCEPTION.—Notwithstanding subparagraph (A), 
any assistance approved under chapter 6 on or before June 
30, 2022, may be provided— 
‘‘(i) to the extent funds are available pursuant 
to such chapter for such purpose; and 
‘‘(ii) to the extent the recipient of the assistance 
is otherwise eligible to receive such assistance.’’. 
(b) EXCEPTIONS.—The provisions of chapters 2, 3, 5, and 6 
of title II of the Trade Act of 1974, as in effect on the date 
of the enactment of this Act, shall continue to apply on and after 
July 1, 2021, with respect to— 
(1) workers certified as eligible for trade adjustment assist-
ance benefits under chapter 2 of title II of that Act pursuant 
to petitions filed under section 221 of that Act before July 
1, 2021; 
(2) firms certified as eligible for technical assistance or 
grants under chapter 3 of title II of that Act pursuant to 
petitions filed under section 251 of that Act before July 1, 
2021; and 
Applicability. 
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129 STAT. 381 
PUBLIC LAW 114–27—JUNE 29, 2015 
(3) agricultural commodity producers certified as eligible 
for technical or financial assistance under chapter 6 of title 
II of that Act pursuant to petitions filed under section 292 
of that Act before July 1, 2021. 
SEC. 407. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX 
CREDIT. 
(a) EXTENSION.—Subparagraph (B) of section 35(b)(1) of the 
Internal Revenue Code of 1986 is amended by striking ‘‘before 
January 1, 2014’’ and inserting ‘‘before January 1, 2020’’. 
(b) COORDINATION WITH CREDIT FOR COVERAGE UNDER A QUALI-
FIED HEALTH PLAN.—Subsection (g) of section 35 of the Internal 
Revenue Code of 1986 is amended— 
(1) by redesignating paragraph (11) as paragraph (13); 
and 
(2) by inserting after paragraph (10) the following new 
paragraphs: 
‘‘(11) ELECTION.— 
‘‘(A) IN GENERAL.—This section shall not apply to any 
taxpayer for any eligible coverage month unless such tax-
payer elects the application of this section for such month. 
‘‘(B) TIMING AND APPLICABILITY OF ELECTION.—Except 
as the Secretary may provide— 
‘‘(i) an election to have this section apply for any 
eligible coverage month in a taxable year shall be 
made not later than the due date (including extensions) 
for the return of tax for the taxable year; and 
‘‘(ii) any election for this section to apply for an 
eligible coverage month shall apply for all subsequent 
eligible coverage months in the taxable year and, once 
made, shall be irrevocable with respect to such months. 
‘‘(12) COORDINATION WITH PREMIUM TAX CREDIT.— 
‘‘(A) IN GENERAL.—An eligible coverage month to which 
the election under paragraph (11) applies shall not be 
treated as a coverage month (as defined in section 
36B(c)(2)) for purposes of section 36B with respect to the 
taxpayer. 
‘‘(B) COORDINATION WITH ADVANCE PAYMENTS OF PRE-
MIUM TAX CREDIT.—In the case of a taxpayer who makes 
the election under paragraph (11) with respect to any 
eligible coverage month in a taxable year or on behalf 
of whom any advance payment is made under section 7527 
with respect to any month in such taxable year— 
‘‘(i) the tax imposed by this chapter for the taxable 
year shall be increased by the excess, if any, of— 
‘‘(I) the sum of any advance payments made 
on behalf of the taxpayer under section 1412 of 
the Patient Protection and Affordable Care Act 
and section 7527 for months during such taxable 
year, over 
‘‘(II) the sum of the credits allowed under this 
section (determined without regard to paragraph 
(1)) and section 36B (determined without regard 
to subsection (f)(1) thereof) for such taxable year; 
and 
‘‘(ii) section 36B(f)(2) shall not apply with respect 
to such taxpayer for such taxable year, except that 
Applicability. 
Deadline. 
26 USC 35. 
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129 STAT. 382 
PUBLIC LAW 114–27—JUNE 29, 2015 
if such taxpayer received any advance payments under 
section 7527 for any month in such taxable year and 
is later allowed a credit under section 36B for such 
taxable year, then section 36B(f)(2)(B) shall be applied 
by substituting the amount determined under clause 
(i) 
for 
the 
amount 
determined 
under 
section 
36B(f)(2)(A).’’. 
(c) EXTENSION OF ADVANCE PAYMENT PROGRAM.— 
(1) IN
GENERAL.—Subsection (a) of section 7527 of the 
Internal Revenue Code of 1986 is amended by striking ‘‘August 
1, 2003’’ and inserting ‘‘the date that is 1 year after the date 
of the enactment of the Trade Adjustment Assistance Reauthor-
ization Act of 2015’’. 
(2) CONFORMING
AMENDMENT.—Paragraph (1) of section 
7527(e) of such Code is amended by striking ‘‘occurring’’ and 
all that follows and inserting ‘‘occurring— 
‘‘(A) after the date that is 1 year after the date of 
the enactment of the Trade Adjustment Assistance 
Reauthorization Act of 2015; and 
‘‘(B) prior to the first month for which an advance 
payment is made on behalf of such individual under sub-
section (a).’’. 
(d) INDIVIDUAL INSURANCE TREATED
AS QUALIFIED HEALTH 
INSURANCE WITHOUT REGARD TO ENROLLMENT DATE.— 
(1) IN GENERAL.—Subparagraph (J) of section 35(e)(1) of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘insurance if the eligible individual’’ and all that follows 
through ‘‘For purposes of’’ and inserting ‘‘insurance. For pur-
poses of’’. 
(2) SPECIAL
RULE.—Subparagraph (J) of section 35(e)(1) 
of such Code, as amended by paragraph (1), is amended by 
striking ‘‘insurance.’’ and inserting ‘‘insurance (other than cov-
erage enrolled in through an Exchange established under the 
Patient Protection and Affordable Care Act).’’. 
(e) CONFORMING AMENDMENT.—Subsection (m) of section 6501 
of the Internal Revenue Code of 1986 is amended by inserting 
‘‘, 35(g)(11)’’ after ‘‘30D(e)(4)’’. 
(f) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in paragraph (2), the 
amendments made by this section shall apply to coverage 
months in taxable years beginning after December 31, 2013. 
(2) PLANS AVAILABLE ON INDIVIDUAL MARKET FOR USE OF 
TAX CREDIT.—The amendment made by subsection (d)(2) shall 
apply to coverage months in taxable years beginning after 
December 31, 2015. 
(3) 
TRANSITION
RULE.—Notwithstanding 
section 
35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as added 
by this title), an election to apply section 35 of such Code 
to an eligible coverage month (as defined in section 35(b) of 
such Code) (and not to claim the credit under section 36B 
of such Code with respect to such month) in a taxable year 
beginning after December 31, 2013, and before the date of 
the enactment of this Act— 
(A) may be made at any time on or after such date 
of enactment and before the expiration of the 3-year period 
of limitation prescribed in section 6511(a) with respect 
to such taxable year; and 
Time periods. 
Applicability. 
26 USC 35 note. 
26 USC 7527. 
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129 STAT. 383 
PUBLIC LAW 114–27—JUNE 29, 2015 
(B) may be made on an amended return. 
(g) AGENCY OUTREACH.—As soon as possible after the date 
of the enactment of this Act, the Secretaries of the Treasury, Health 
and Human Services, and Labor (or such Secretaries’ delegates) 
and the Director of the Pension Benefit Guaranty Corporation (or 
the Director’s delegate) shall carry out programs of public outreach, 
including on the Internet, to inform potential eligible individuals 
(as defined in section 35(c)(1) of the Internal Revenue Code of 
1986) of the extension of the credit under section 35 of the Internal 
Revenue Code of 1986 and the availability of the election to claim 
such credit retroactively for coverage months beginning after 
December 31, 2013. 
TITLE 
V—IMPROVEMENTS 
TO 
ANTI-
DUMPING 
AND 
COUNTERVAILING 
DUTY LAWS 
SEC. 501. SHORT TITLE. 
This title may be cited as the ‘‘American Trade Enforcement 
Effectiveness Act’’. 
SEC. 502. CONSEQUENCES OF FAILURE TO COOPERATE WITH A 
REQUEST FOR INFORMATION IN A PROCEEDING. 
Section 776 of the Tariff Act of 1930 (19 U.S.C. 1677e) is 
amended— 
(1) in subsection (b)— 
(A) by redesignating paragraphs (1) through (4) as 
subparagraphs (A) through (D), respectively, and by moving 
such subparagraphs, as so redesignated, 2 ems to the right; 
(B) by striking ‘‘ADVERSE
INFERENCES.—If’’ and 
inserting the following: ‘‘ADVERSE INFERENCES.— 
‘‘(1) IN GENERAL.—If’’; 
(C) by striking ‘‘under this title, may use’’ and inserting 
the following: ‘‘under this title— 
‘‘(A) may use’’; and 
(D) by striking ‘‘facts otherwise available. Such adverse 
inference may include’’ and inserting the following: ‘‘facts 
otherwise available; and 
‘‘(B) is not required to determine, or make any adjust-
ments to, a countervailable subsidy rate or weighted aver-
age dumping margin based on any assumptions about 
information the interested party would have provided if 
the interested party had complied with the request for 
information. 
‘‘(2) POTENTIAL
SOURCES
OF
INFORMATION
FOR
ADVERSE 
INFERENCES.—An adverse inference under paragraph (1)(A) 
may include’’; 
(2) in subsection (c)— 
(A) by striking ‘‘CORROBORATION
OF
SECONDARY 
INFORMATION.—When the’’ and inserting the following: 
‘‘CORROBORATION OF SECONDARY INFORMATION.— 
‘‘(1) IN GENERAL.—Except as provided in paragraph (2), 
when the’’; and 
(B) by adding at the end the following: 
19 USC 1654 
note. 
American Trade 
Enforcement 
Effectiveness Act. 
26 USC 35 note. 
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129 STAT. 384 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘(2) EXCEPTION.—The administrative authority and the 
Commission shall not be required to corroborate any dumping 
margin or countervailing duty applied in a separate segment 
of the same proceeding.’’; and 
(3) by adding at the end the following: 
‘‘(d) SUBSIDY
RATES
AND
DUMPING
MARGINS
IN
ADVERSE 
INFERENCE DETERMINATIONS.— 
‘‘(1) IN GENERAL.—If the administering authority uses an 
inference that is adverse to the interests of a party under 
subsection (b)(1)(A) in selecting among the facts otherwise avail-
able, the administering authority may— 
‘‘(A) in the case of a countervailing duty proceeding— 
‘‘(i) use a countervailable subsidy rate applied for 
the same or similar program in a countervailing duty 
proceeding involving the same country; or 
‘‘(ii) if there is no same or similar program, use 
a countervailable subsidy rate for a subsidy program 
from a proceeding that the administering authority 
considers reasonable to use; and 
‘‘(B) in the case of an antidumping duty proceeding, 
use any dumping margin from any segment of the pro-
ceeding under the applicable antidumping order. 
‘‘(2) DISCRETION TO APPLY HIGHEST RATE.—In carrying out 
paragraph (1), the administering authority may apply any of 
the countervailable subsidy rates or dumping margins specified 
under that paragraph, including the highest such rate or 
margin, based on the evaluation by the administering authority 
of the situation that resulted in the administering authority 
using an adverse inference in selecting among the facts other-
wise available. 
‘‘(3) NO
OBLIGATION
TO
MAKE
CERTAIN
ESTIMATES
OR 
ADDRESS CERTAIN CLAIMS.—If the administering authority uses 
an adverse inference under subsection (b)(1)(A) in selecting 
among the facts otherwise available, the administering 
authority is not required, for purposes of subsection (c) or 
for any other purpose— 
‘‘(A) to estimate what the countervailable subsidy rate 
or dumping margin would have been if the interested party 
found to have failed to cooperate under subsection (b)(1) 
had cooperated; or 
‘‘(B) to demonstrate that the countervailable subsidy 
rate or dumping margin used by the administering 
authority reflects an alleged commercial reality of the 
interested party.’’. 
SEC. 503. DEFINITION OF MATERIAL INJURY. 
(a) EFFECT OF PROFITABILITY OF DOMESTIC INDUSTRIES.—Sec-
tion 771(7) of the Tariff Act of 1930 (19 U.S.C. 1677(7)) is amended 
by adding at the end the following: 
‘‘(J) EFFECT OF PROFITABILITY.—The Commission may 
not determine that there is no material injury or threat 
of material injury to an industry in the United States 
merely because that industry is profitable or because the 
performance of that industry has recently improved.’’. 
(b) EVALUATION OF IMPACT ON DOMESTIC INDUSTRY IN DETER-
MINATION
OF
MATERIAL
INJURY.—Subclause 
(I) 
of 
section 
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129 STAT. 385 
PUBLIC LAW 114–27—JUNE 29, 2015 
771(7)(C)(iii) of the Tariff Act of 1930 (19 U.S.C. 1677(7)(C)(iii)) 
is amended to read as follows: 
‘‘(I) actual and potential decline in output, 
sales, market share, gross profits, operating 
profits, net profits, ability to service debt, produc-
tivity, return on investments, return on assets, 
and utilization of capacity,’’. 
(c) CAPTIVE PRODUCTION.—Section 771(7)(C)(iv) of the Tariff 
Act of 1930 (19 U.S.C. 1677(7)(C)(iv)) is amended— 
(1) in subclause (I), by striking the comma and inserting 
‘‘, and’’; 
(2) in subclause (II), by striking ‘‘, and’’ and inserting 
a comma; and 
(3) by striking subclause (III). 
SEC. 504. PARTICULAR MARKET SITUATION. 
(a) DEFINITION
OF
ORDINARY
COURSE
OF
TRADE.—Section 
771(15) of the Tariff Act of 1930 (19 U.S.C. 1677(15)) is amended 
by adding at the end the following: 
‘‘(C) Situations in which the administering authority 
determines that the particular market situation prevents 
a proper comparison with the export price or constructed 
export price.’’. 
(b) DEFINITION OF NORMAL VALUE.—Section 773(a)(1)(B)(ii)(III) 
of the Tariff Act of 1930 (19 U.S.C. 1677b(a)(1)(B)(ii)(III)) is 
amended by striking ‘‘in such other country.’’. 
(c) DEFINITION OF CONSTRUCTED VALUE.—Section 773(e) of the 
Tariff Act of 1930 (19 U.S.C. 1677b(e)) is amended— 
(1) in paragraph (1), by striking ‘‘business’’ and inserting 
‘‘trade’’; and 
(2) by striking the flush text at the end and inserting 
the following: 
‘‘For purposes of paragraph (1), if a particular market situation 
exists such that the cost of materials and fabrication or other 
processing of any kind does not accurately reflect the cost of produc-
tion in the ordinary course of trade, the administering authority 
may use another calculation methodology under this subtitle or 
any other calculation methodology. For purposes of paragraph (1), 
the cost of materials shall be determined without regard to any 
internal tax in the exporting country imposed on such materials 
or their disposition that is remitted or refunded upon exportation 
of the subject merchandise produced from such materials.’’. 
SEC. 505. DISTORTION OF PRICES OR COSTS. 
(a) INVESTIGATION OF BELOW-COST SALES.—Section 773(b)(2) 
of the Tariff Act of 1930 (19 U.S.C. 1677b(b)(2)) is amended by 
striking subparagraph (A) and inserting the following: 
‘‘(A) REASONABLE GROUNDS TO BELIEVE OR SUSPECT.— 
‘‘(i) REVIEW.—In a review conducted under section 
751 involving a specific exporter, there are reasonable 
grounds to believe or suspect that sales of the foreign 
like product have been made at prices that are less 
than the cost of production of the product if the admin-
istering authority disregarded some or all of the 
exporter’s sales pursuant to paragraph (1) in the inves-
tigation or, if a review has been completed, in the 
most recently completed review. 
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PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘(ii) REQUESTS FOR INFORMATION.—In an investiga-
tion initiated under section 732 or a review conducted 
under section 751, the administering authority shall 
request information necessary to calculate the con-
structed value and cost of production under subsections 
(e) and (f) to determine whether there are reasonable 
grounds to believe or suspect that sales of the foreign 
like product have been made at prices that represent 
less than the cost of production of the product.’’. 
(b) PRICES
AND COSTS
IN NONMARKET ECONOMIES.—Section 
773(c) of the Tariff Act of 1930 (19 U.S.C. 1677b(c)) is amended 
by adding at the end the following: 
‘‘(5) DISCRETION
TO
DISREGARD
CERTAIN
PRICE
OR
COST 
VALUES.—In valuing the factors of production under paragraph 
(1) for the subject merchandise, the administering authority 
may disregard price or cost values without further investigation 
if the administering authority has determined that broadly 
available export subsidies existed or particular instances of 
subsidization occurred with respect to those price or cost values 
or if those price or cost values were subject to an antidumping 
order.’’. 
SEC. 506. REDUCTION IN BURDEN ON DEPARTMENT OF COMMERCE 
BY REDUCING THE NUMBER OF VOLUNTARY RESPOND-
ENTS. 
Section 782(a) of the Tariff Act of 1930 (19 U.S.C. 1677m(a)) 
is amended— 
(1) in paragraph (1), by redesignating subparagraphs (A) 
and (B) as clauses (i) and (ii), respectively, and by moving 
such clauses, as so redesignated, 2 ems to the right; 
(2) by redesignating paragraphs (1) and (2) as subpara-
graphs (A) and (B), respectively, and by moving such subpara-
graphs, as so redesignated, 2 ems to the right; 
(3) by striking ‘‘INVESTIGATIONS AND REVIEWS.—In’’ and 
inserting the following: ‘‘INVESTIGATIONS AND REVIEWS.— 
‘‘(1) IN GENERAL.—In’’; 
(4) in paragraph (1), as designated by paragraph (3), by 
amending subparagraph (B), as redesignated by paragraph (2), 
to read as follows: 
‘‘(B) the number of exporters or producers subject to 
the investigation or review is not so large that any addi-
tional individual examination of such exporters or pro-
ducers would be unduly burdensome to the administering 
authority and inhibit the timely completion of the investiga-
tion or review.’’; and 
(5) by adding at the end the following: 
‘‘(2) DETERMINATION OF UNDULY BURDENSOME.—In deter-
mining if an individual examination under paragraph (1)(B) 
would be unduly burdensome, the administering authority may 
consider the following: 
‘‘(A) The complexity of the issues or information pre-
sented in the proceeding, including questionnaires and any 
responses thereto. 
‘‘(B) Any prior experience of the administering 
authority in the same or similar proceeding. 
‘‘(C) The total number of investigations under subtitle 
A or B and reviews under section 751 being conducted 
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PUBLIC LAW 114–27—JUNE 29, 2015 
by the administering authority as of the date of the deter-
mination. 
‘‘(D) Such other factors relating to the timely comple-
tion of each such investigation and review as the admin-
istering authority considers appropriate.’’. 
SEC. 507. APPLICATION TO CANADA AND MEXICO. 
Pursuant to article 1902 of the North American Free Trade 
Agreement and section 408 of the North American Free Trade 
Agreement Implementation Act (19 U.S.C. 3438), the amendments 
made by this title shall apply with respect to goods from Canada 
and Mexico. 
TITLE VI—TARIFF CLASSIFICATION OF 
CERTAIN ARTICLES 
SEC. 601. TARIFF CLASSIFICATION OF RECREATIONAL PERFORMANCE 
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 subheadings’’ and 
all that follows through ‘‘6211.20.15’’ and inserting ‘‘For 
purposes of this chapter’’; 
(B) by striking ‘‘garments classifiable in those sub-
headings’’ 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: 
‘‘(c) For purposes of this chapter, the term ‘recreational perform-
ance outerwear’ means trousers (including, but not limited to, pad-
dling 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 combination 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: 
‘‘(1) Insulation for cold weather protection. 
‘‘(2) Pockets, at least one of which has a zippered, hook 
and loop, or other type of closure. 
‘‘(3) Elastic, drawcord, or other means of tightening 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. 
‘‘(4) Venting, not including grommet(s). 
‘‘(5) Articulated elbows or knees. 
‘‘(6) Reinforcement in one of the following areas: the elbows, 
shoulders, seat, knees, ankles, or cuffs. 
‘‘(7) Weatherproof closure at the waist or front. 
‘‘(8) Multi-adjustable hood or adjustable collar. 
Definition. 
19 USC 3438 
note. 
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PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘(9) Adjustable powder skirt, inner protective skirt, or 
adjustable inner protective cuff at sleeve hem. 
‘‘(10) Construction at the arm gusset that utilizes fabric, 
design, or patterning to allow radial arm movement. 
‘‘(11) Odor control technology. 
The term ‘recreational performance outerwear’ does not include 
occupational outerwear. 
‘‘(d) For purposes of this Note, the following terms have the 
following meanings: 
‘‘(1) The term ‘treated with plastics’ refers to textile fabrics 
impregnated, coated, covered, or laminated with plastics, as 
described in Note 2 to chapter 59. 
‘‘(2) The term ‘sealed seams’ means seams that have been 
covered by means of taping, gluing, bonding, 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. 
‘‘(3) 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. 
‘‘(4) The term ‘insulation for cold weather protection’ means 
insulation with either synthetic fill, down, a laminated thermal 
backing, or other lining for thermal protection from cold 
weather. 
‘‘(5) The term ‘venting’ refers to closeable or permanent 
constructed openings in a garment (excluding front, primary 
zipper closures and grommet(s)) to allow increased expulsion 
of built-up heat during outdoor activities. In a jacket, such 
openings are often positioned on the underarm seam of a gar-
ment 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. 
‘‘(6) The term ‘articulated elbows or knees’ refers 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. 
‘‘(7) 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. 
‘‘(8) The term ‘weatherproof closure’ means a closure 
(including, but not limited to, laminated or coated zippers, 
storm flaps, or other weatherproof construction) 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. 
‘‘(9) The term ‘multi-adjustable hood or adjustable collar’ 
means, in the case of a hood, a hood into which is incorporated 
two or more draw cords, adjustment tabs, or elastics, or, in 
the case of a collar, a collar into which is incorporated at 
Definitions. 
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129 STAT. 389 
PUBLIC LAW 114–27—JUNE 29, 2015 
least one draw cord, adjustment tab, elastic, or similar compo-
nent, to allow volume adjustments around a helmet, or the 
crown of the head, neck, or face. 
‘‘(10) The terms ‘adjustable powder skirt’ and ‘inner protec-
tive skirt’ refer to a partial lower inner lining with means 
of tightening around the waist for additional protection from 
the elements. 
‘‘(11) The term ‘arm gusset’ means construction at the 
arm of a gusset that utilizes an extra fabric piece in the 
underarm, usually diamond- or triangular-shaped, designed, 
or patterned to allow radial arm movement. 
‘‘(12) The term ‘radial arm movement’ refers to unrestricted, 
180-degree range of motion for the arm while wearing perform-
ance outerwear. 
‘‘(13) The term ‘odor control technology’ means the incorpo-
ration into a fabric or garment of materials, including, but 
not limited to, activated carbon, silver, copper, or any combina-
tion thereof, capable of adsorbing, absorbing, or reacting with 
human odors, or effective in reducing the growth of odor-causing 
bacteria. 
‘‘(14) The term ‘occupational outerwear’ means outerwear 
garments, including uniforms, designed or marketed for use 
in the workplace or at a worksite to provide durable protection 
from cold or inclement weather and/or workplace hazards, such 
as fire, electrical, abrasion, or chemical hazards, or impacts, 
cuts, punctures, or similar hazards. 
‘‘(e) Notwithstanding subdivision (b)(i) of this Note, for purposes 
of this chapter, Notes 1 and 2(a)(1) to chapter 59 and Note 1(c) 
to chapter 60 shall be disregarded in classifying goods as ‘rec-
reational performance outerwear’. 
‘‘(f) For purposes of this chapter, the importer of record shall 
maintain internal import records that specify upon entry whether 
garments claimed as recreational performance outerwear have an 
outer surface that is water resistant, treated with plastics, or a 
combination thereof, and shall further enumerate the specific fea-
tures that make the garments eligible to be classified as recreational 
performance outerwear.’’. 
(b) TARIFF CLASSIFICATIONS.—Chapter 62 of the Harmonized 
Tariff Schedule of the United States is amended as follows: 
(1) By striking subheading 6201.11.00 and inserting the 
following, with the article description for subheading 6201.11 
having the same degree of indentation as the article description 
for subheading 6201.11.00 (as in effect on the day before the 
date of the enactment of this Act): 
‘‘ 
6201.11 
Of wool or fine ani-
mal hair: 
6201.11.05 
Recreational per-
formance outer-
wear ...................
41¢/kg + 
16.3% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
52.9¢/kg + 58.5% 
Records. 
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PUBLIC LAW 114–27—JUNE 29, 2015 
6201.11.10 
Other ..................
41¢/kg + 
16.3% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
52.9¢/kg + 58.5% 
’’. 
(2) By striking subheadings 6201.12.10 and 6201.12.20 and 
inserting the following, with the article description for sub-
heading 6201.12.05 having the same degree of indentation as 
the article description for subheading 6201.12.10 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6201.12.05 
Recreational perform-
ance outerwear .............
9.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
60% 
Other: 
6201.12.10 
Containing 15 per-
cent or more by 
weight of down and 
waterfowl plumage 
and of which down 
comprises 35 percent 
or more by weight; 
containing 10 percent 
or more by weight of 
down ..........................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
6201.12.20 
Other .........................
9.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(3) By striking subheadings 6201.13.10 through 6201.13.40 
and inserting the following, with the article description for 
subheading 6201.13.05 having the same degree of indentation 
as the article description for subheading 6201.13.10 (as in effect 
on the day before the date of the enactment of this Act): 
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129 STAT. 391 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6201.13.05 
Recreational per-
formance outer-
wear .......................
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
6201.13.10 
Containing 15 
percent or more 
by weight of 
down and water-
fowl plumage 
and of which 
down comprises 
35 percent or 
more by weight; 
containing 10 
percent or more 
by weight of 
down ...................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
Other: 
6201.13.30 
Containing 36 
percent or 
more by 
weight of wool 
or fine animal 
hair .................
49.7¢/kg + 
19.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
52.9¢/kg + 58.5% 
6201.13.40 
Other ..............
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(4) By striking subheadings 6201.19.10 and 6201.19.90 and 
inserting the following, with the article description for sub-
heading 6201.19.05 having the same degree of indentation as 
the article description for subheading 6201.19.10 (as in effect 
on the day before the date of the enactment of this Act): 
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129 STAT. 392 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6201.19.05 
Recreational perform-
ance outerwear .............
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
Other: 
6201.19.10 
Containing 70 per-
cent or more by 
weight of silk or silk 
waste .........................
Free 
35% 
6201.19.90 
Other .........................
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
’’. 
(5) By striking subheadings 6201.91.10 and 6201.91.20 and 
inserting the following, with the article description for sub-
heading 6201.91.05 having the same degree of indentation as 
the article description for subheading 6201.91.10 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6201.91.05 
Recreational per-
formance outer-
wear .......................
49.7¢/kg + 
19.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
19.8¢/kg + 
7.8% (OM) 
58.5% 
Other: 
6201.91.10 
Padded, sleeve-
less jackets .........
8.5% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
7.6% (AU) 
3.4% (OM) 
58.5% 
6201.91.20 
Other ..................
49.7¢/kg + 
19.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
19.8¢/kg + 
7.8% (OM) 
52.9¢/kg + 58.5% 
’’. 
(6) By striking subheadings 6201.92.10 through 6201.92.20 
and inserting the following, with the article description for 
subheading 6201.92.05 having the same degree of indentation 
as the article description for subheading 6201.92.10 (as in effect 
on the day before the date of the enactment of this Act): 
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129 STAT. 393 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6201.92.05 
Recreational perform-
ance outerwear .............
9.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
6201.92.10 
Containing 15 per-
cent or more by 
weight of down and 
waterfowl plumage 
and of which down 
comprises 35 percent 
or more by weight; 
containing 10 percent 
or more by weight of 
down ..........................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
Other: 
6201.92.15 
Water resistant .....
6.2% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
5.5% (AU) 
37.5% 
6201.92.20 
Other ......................
9.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(7) By striking subheadings 6201.93.10 through 6201.93.35 
and inserting the following, with the article description for 
subheading 6201.93.05 having the same degree of indentation 
as the article description for subheading 6201.93.10 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6201.93.05 
Recreational per-
formance outer-
wear .......................
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
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129 STAT. 394 
PUBLIC LAW 114–27—JUNE 29, 2015 
6201.93.10 
Containing 15 
percent or more 
by weight of 
down and water-
fowl plumage 
and of which 
down comprises 
35 percent or 
more by weight; 
containing 10 
percent or more 
by weight of 
down ...................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
Other: 
6201.93.20 
Padded, 
sleeveless jack-
ets ...................
14.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
76% 
Other: 
6201.93.25 
Containing 
36 percent 
or more by 
weight of 
wool or fine 
animal hair
49.5¢/kg + 
19.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
52.9¢/kg + 58.5% 
Other: 
6201.93.30 
Water re-
sistant .....
7.1% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
6.3% (AU) 
65% 
6201.93.35 
Other .......
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(8) By striking subheadings 6201.99.10 and 6201.99.90 and 
inserting the following, with the article description for sub-
heading 6201.99.05 having the same degree of indentation as 
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129 STAT. 395 
PUBLIC LAW 114–27—JUNE 29, 2015 
the article description for subheading 6201.99.10 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6201.99.05 
Recreational perform-
ance outerwear .............
4.2% 
Free (BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
3.7% (AU) 
35% 
Other: 
6201.99.10 
Containing 70 per-
cent or more by 
weight of silk or silk 
waste .........................
Free 
35% 
6201.99.90 
Other .........................
4.2% 
Free (BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
3.7% (AU) 
35% 
’’. 
(9) By striking subheading 6202.11.00 and inserting the 
following, with the article description for subheading 6202.11 
having the same degree of indentation as the article description 
for subheading 6202.11.00 (as in effect on the day before the 
date of the enactment of this Act): 
‘‘ 
6202.11 
Of wool or fine ani-
mal hair: 
6202.11.05 
Recreational per-
formance outer-
wear ...................
41¢/kg + 
16.3% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
46.3¢/kg + 58.5% 
6202.11.10 
Other ..................
41¢/kg + 
16.3% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
46.3¢/kg + 58.5% 
’’. 
(10) By striking subheadings 6202.12.10 and 6202.12.20 
and inserting the following, with the article description for 
subheading 6202.12.05 having the same degree of indentation 
as the article description for subheading 6202.12.10 (as in effect 
on the day before the date of the enactment of this Act): 
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129 STAT. 396 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6202.12.05 
Recreational perform-
ance outerwear .............
8.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
6202.12.10 
Containing 15 per-
cent or more by 
weight of down and 
waterfowl plumage 
and of which down 
comprises 35 percent 
or more by weight; 
containing 10 percent 
or more by weight of 
down ..........................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
6202.12.20 
Other .........................
8.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(11) 
By 
striking 
subheadings 
6202.13.10 
through 
6202.13.40 and inserting the following, with the article descrip-
tion for subheading 6202.13.05 having the same degree of 
indentation as the article description for subheading 6202.13.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6202.13.05 
Recreational per-
formance outer-
wear .......................
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
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129 STAT. 397 
PUBLIC LAW 114–27—JUNE 29, 2015 
6202.13.10 
Containing 15 
percent or more 
by weight of 
down and water-
fowl plumage 
and of which 
down comprises 
35 percent or 
more by weight; 
containing 10 
percent or more 
by weight of 
down ...................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
Other: 
6202.13.30 
Containing 36 
percent or 
more by 
weight of wool 
or fine animal 
hair .................
43.5¢/kg + 
19.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
46.3¢/kg + 58.5% 
6202.13.40 
Other ..............
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(12) By striking subheadings 6202.19.10 and 6202.19.90 
and inserting the following, with the article description for 
subheading 6202.19.05 having the same degree of indentation 
as the article description for subheading 6202.19.10 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6202.19.05 
Recreational perform-
ance outerwear .............
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
Other: 
6202.19.10 
Containing 70 per-
cent or more by 
weight or silk or silk 
waste .........................
Free 
35% 
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129 STAT. 398 
PUBLIC LAW 114–27—JUNE 29, 2015 
6202.19.90 
Other .........................
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
’’. 
(13) By striking subheadings 6202.91.10 and 6202.91.20 
and inserting the following, with the article description for 
subheading 6202.91.05 having the same degree of indentation 
as the article description for subheading 6202.91.10 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6202.91.05 
Recreational per-
formance outer-
wear .......................
36¢/kg + 
16.3% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
14.4¢/kg + 
6.5% (OM) 
58.5% 
Other: 
6202.91.10 
Padded, sleeve-
less jackets .........
14% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
5.6% (OM) 
58.5% 
6202.91.20 
Other ..................
36¢/kg + 
16.3% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
14.4¢/kg + 
6.5% (OM) 
46.3¢/kg + 58.5% 
’’. 
(14) 
By 
striking 
subheadings 
6202.92.10 
through 
6202.92.20 and inserting the following, with the article descrip-
tion for subheading 6202.92.05 having the same degree of 
indentation as the article description for subheading 6202.92.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6202.92.05 
Recreational perform-
ance outerwear .............
8.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
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129 STAT. 399 
PUBLIC LAW 114–27—JUNE 29, 2015 
6202.92.10 
Containing 15 per-
cent or more by 
weight of down and 
waterfowl plumage 
and of which down 
comprises 35 percent 
or more by weight; 
containing 10 percent 
or more by weight of 
down ..........................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
Other: 
6202.92.15 
Water resistant .....
6.2% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
5.5% (AU) 
37.5% 
6202.92.20 
Other ......................
8.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(15) 
By 
striking 
subheadings 
6202.93.10 
through 
6202.93.50 and inserting the following, with the article descrip-
tion for subheading 6202.93.05 having the same degree of 
indentation as the article description for subheading 6202.93.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6202.93.05 
Recreational per-
formance outer-
wear .......................
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
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129 STAT. 400 
PUBLIC LAW 114–27—JUNE 29, 2015 
6202.93.10 
Containing 15 
percent or more 
by weight of 
down and water-
fowl plumage 
and of which 
down comprises 
35 percent or 
more by weight; 
containing 10 
percent or more 
by weight of 
down ...................
4.4% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
3.9% (AU) 
60% 
Other: 
6202.93.20 
Padded, 
sleeveless jack-
ets ...................
14.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
76% 
Other: 
6202.93.40 
Containing 
36 percent 
or more by 
weight of 
wool or fine 
animal hair
43.4¢/kg + 
19.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
46.3¢/kg + 58.5% 
Other: 
6202.93.45 
Water re-
sistant .....
7.1% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
6.3% (AU) 
65% 
6202.93.50 
Other .......
27.7% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
’’. 
(16) By striking subheadings 6202.99.10 and 6202.99.90 
and inserting the following, with the article description for 
subheading 6202.99.05 having the same degree of indentation 
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129 STAT. 401 
PUBLIC LAW 114–27—JUNE 29, 2015 
as the article description for subheading 6202.99.10 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6202.99.05 
Recreational perform-
ance outerwear .............
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
Other: 
6202.99.10 
Containing 70 per-
cent or more by 
weight of silk or silk 
waste .........................
Free 
35% 
6202.99.90 
Other .........................
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
’’. 
(17) By striking subheadings 6203.41 and 6203.41.05, and 
the superior text to subheading 6203.41.05, and inserting the 
following, with the article description for subheading 6203.41 
having the same degree of indentation as the article description 
for subheading 6203.41 (as in effect on the day before the 
date of the enactment of this Act): 
‘‘ 
6203.41 
Of wool or fine ani-
mal hair: 
6203.41.05 
Recreational per-
formance outer-
wear ...................
41.9¢/kg + 
16.3% 
Free (BH, 
CA, CL, 
CO,IL, 
JO,KR, 
MA,MX, P, 
PA, PE, SG) 
8% (AU) 
16.7¢/kg + 
6.5% (OM) 
52.9¢/kg + 58.5% 
Trousers, breech-
es and shorts: 
6203.41.10 
Trousers and 
breeches, con-
taining elas-
tomeric fiber, 
water resist-
ant, without 
belt loops, 
weighing more 
than 9 kg per 
dozen ..............
7.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
6.8% (AU) 
3% (OM) 
52.9¢/kg + 58.5% 
’’. 
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129 STAT. 402 
PUBLIC LAW 114–27—JUNE 29, 2015 
(18) 
By 
striking 
subheadings 
6203.42.10 
through 
6203.42.40 and inserting the following, with the article descrip-
tion for subheading 6203.42.05 having the same degree of 
indentation as the article description for subheading 6203.42.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6203.42.05 
Recreational perform-
ance outerwear .............
16.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
Other: 
6203.42.10 
Containing 15 per-
cent or more by 
weight of down and 
waterfowl plumage 
and of which down 
comprises 35 percent 
or more by weight; 
containing 10 percent 
or more by weight of 
down ..........................
Free 
60% 
Other: 
6203.42.20 
Bib and brace over-
alls .........................
10.3% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
6203.42.40 
Other ......................
16.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
’’. 
(19) 
By 
striking 
subheadings 
6203.43.10 
through 
6203.43.40 and inserting the following, with the article descrip-
tion for subheading 6203.43.05 having the same degree of 
indentation as the article description for subheading 6203.43.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6203.43.05 
Recreational perform-
ance outerwear ...............
27.9% 
Free (BH, CA, 
CL, CO, IL, JO, 
MA, MX, OM, 
P, PA, PE, SG) 
8% (AU) ...........
11.1% (KR) .......
90% 
Other: 
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129 STAT. 403 
PUBLIC LAW 114–27—JUNE 29, 2015 
6203.43.10 
Containing 15 percent 
or more by weight of 
down and waterfowl 
plumage and of which 
down comprises 35 
percent or more by 
weight; containing 10 
percent or more by 
weight of down ............
Free 
60% 
Other: 
Bib and brace over-
alls: 
6203.43.15 
Water resistant ....
7.1% 
Free (BH, CA, 
CL, CO, IL, JO, 
KR, MA, MX, 
OM, P, PA, PE, 
SG) 
6.3% (AU) ........
65% 
6203.43.20 
Other ....................
14.9% 
Free (BH, CA, 
CL, CO, IL, JO, 
KR, MA, MX, 
OM, P, PA, PE, 
SG) 
8% (AU) ...........
76% 
Other: 
6203.43.25 
Certified hand- 
loomed and folk-
lore products ........
12.2% 
Free (BH, CA, 
CL, CO, IL, JO, 
KR, MA, MX, 
OM, P, PA, PE, 
SG) 
8% (AU) ...........
76% 
Other: 
6203.43.30 
Containing 36 
percent or more 
by weight of 
wool or fine ani-
mal hair ............
49.6¢/kg + 
19.7% 
Free (BH, CA, 
CL, CO, IL, JO, 
KR, MA, MX, 
OM, P, PA, PE, 
SG) 
8% (AU) ...........
52.9¢/kg + 58.5% 
Other: 
6203.43.35 
Water resist-
ant trousers 
or breeches ....
7.1% 
Free (BH, CA, 
CL, CO, IL, JO, 
MA, MX, OM, 
P, PA, PE, SG) 
6.3% (AU) ........
2.8% (KR) .........
65% 
6203.43.40 
Other .............
27.9% 
Free (BH, CA, 
CL, CO, IL, JO, 
MA, MX, OM, 
P, PA, PE, SG) 
8% (AU) ...........
11.1% (KR) .......
90% 
’’. 
(20) By striking subheadings 6203.49 through 6203.49.80 
and inserting the following, with the article description for 
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129 STAT. 404 
PUBLIC LAW 114–27—JUNE 29, 2015 
subheading 6203.49 having the same degree of indentation 
as the article description for subheading 6203.49 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6203.49 
Of other textile mate-
rials: 
6203.49.05 
Recreational perform-
ance outerwear .........
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
1.1% (KR) 
35% 
Other: 
Of artificial fibers: 
6203.49.10 
Bib and brace 
overalls ...............
8.5% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
7.6% (AU) 
76% 
Trousers, breech-
es and shorts: 
6203.49.15 
Certified hand- 
loomed and 
folklore prod-
ucts .................
12.2% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
76% 
6203.49.20 
Other ..............
27.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
6203.49.40 
Containing 70 per-
cent or more by 
weight of silk or 
silk waste ...............
Free 
35% 
6203.49.80 
Other ......................
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
1.1% (KR) 
35% 
’’. 
(21) By striking subheadings 6204.61.10 and 6204.61.90 
and inserting the following, with the article description for 
subheading 6204.61.05 having the same degree of indentation 
as the article description for subheading 6204.61.10 (as in effect 
on the day before the date of the enactment of this Act): 
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129 STAT. 405 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6204.61.05 
Recreational perform-
ance outerwear .............
13.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
5.4% (OM) 
8% (AU) 
58.5% 
Other: 
6204.61.10 
Trousers and breech-
es, containing elas-
tomeric fiber, water 
resistant, without 
belt loops, weighing 
more than 6 kg per 
dozen .........................
7.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
3% (OM) 
6.8% (AU) 
58.5% 
6204.61.90 
Other .........................
13.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
5.4% (OM) 
8% (AU) 
58.5% 
’’. 
(22) 
By 
striking 
subheadings 
6204.62.10 
through 
6204.62.40 and inserting the following, with the article descrip-
tion for subheading 6204.62.05 having the same degree of 
indentation as the article description for subheading 6204.62.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6204.62.05 
Recreational perform-
ance outerwear .............
16.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
Other: 
6204.62.10 
Containing 15 per-
cent or more by 
weight of down and 
waterfowl plumage 
and of which down 
comprises 35 percent 
or more by weight; 
containing 10 percent 
or more by weight of 
down ..........................
Free 
60% 
Other: 
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129 STAT. 406 
PUBLIC LAW 114–27—JUNE 29, 2015 
6204.62.20 
Bib and brace over-
alls .........................
8.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Other: 
6204.62.30 
Certified hand- 
loomed and folk-
lore products ......
7.1% 
Free (BH, 
CA, CL, CO, 
E, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
6.3% (AU) 
37.5% 
6204.62.40 
Other ..................
16.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
’’. 
(23) 
By 
striking 
subheadings 
6204.63.10 
through 
6204.63.35 and inserting the following, with the article descrip-
tion for subheading 6204.63.05 having the same degree of 
indentation as the article description for subheading 6204.63.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6204.63.05 
Recreational perform-
ance outerwear .............
28.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
11.4% (KR) 
90% 
Other: 
6204.63.10 
Containing 15 per-
cent or more by 
weight of down and 
waterfowl plumage 
and of which down 
comprises 35 percent 
or more by weight; 
containing 10 percent 
or more by weight of 
down ..........................
Free 
60% 
Other: 
Bib and brace over-
alls: 
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129 STAT. 407 
PUBLIC LAW 114–27—JUNE 29, 2015 
6204.63.12 
Water resistant
7.1% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
6.3% (AU) 
65% 
6204.63.15 
Other ..................
14.9% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
76% 
6204.63.20 
Certified hand- 
loomed and folklore 
products .................
11.3% 
Free (BH, 
CA, CL, CO, 
E, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
76% 
Other: 
6204.63.25 
Containing 36 
percent or more 
by weight of wool 
or fine animal 
hair .....................
13.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
58.5% 
Other: 
6204.63.30 
Water resist-
ant trousers or 
breeches ..........
7.1% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
6.3% (AU) 
65% 
6204.63.35 
Other ..............
28.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
11.4% (KR) 
90% 
’’. 
(24) By striking subheadings 6204.69 through 6204.69.90 
and inserting the following, with the article description for 
subheading 6204.69 having the same degree of indentation 
as the article description for subheading 6204.69 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6204.69 
Of other textile mate-
rials: 
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129 STAT. 408 
PUBLIC LAW 114–27—JUNE 29, 2015 
6204.69.05 
Recreational perform-
ance outerwear .........
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
Other: 
Of artificial fibers: 
6204.69.10 
Bib and brace 
overalls ...............
13.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
76% 
Trousers, breech-
es and shorts: 
6204.69.20 
Containing 36 
percent or 
more by weight 
of wool or fine 
animal hair ....
13.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
58.5% 
6204.69.25 
Other ..............
28.6% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
90% 
Of silk or silk 
waste: 
6204.69.40 
Containing 70 
percent or more 
by weight of silk 
or silk waste ......
1.1% 
Free (AU, 
BH, CA, CL, 
CO, E, IL, J, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
65% 
6204.69.60 
Other ..................
7.1% 
Free (BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
6.3% (AU) 
65% 
6204.69.90 
Other ......................
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
’’. 
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129 STAT. 409 
PUBLIC LAW 114–27—JUNE 29, 2015 
(25) By striking subheadings 6210.40.30 and 6210.40.50 
and inserting the following, with the article description for 
subheading 6210.40.05 having the same degree of indentation 
as the article description for subheading 6210.40.30 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6210.40.05 
Recreational perform-
ance outerwear 
7.1% 
Free (AU, 
BH, CA, CL, 
IL, JO, KR, 
MA, MX, 
OM, P, PE, 
SG) 
65% 
Other: 
6210.40.30 
Having an outer sur-
face impregnated, 
coated, covered or 
laminated with rub-
ber or plastics mate-
rial which completely 
obscures the under-
lying fabric ................
3.8% 
Free (AU, 
BH, CA, CL, 
IL, JO, KR, 
MA, MX, 
OM, P, PE, 
SG) 
65% 
6210.40.50 
Other .........................
7.1% 
Free (AU, 
BH, CA, CL, 
IL, JO, KR, 
MA, MX, 
OM, P, PE, 
SG) 
65% 
’’. 
(26) By striking subheadings 6210.50.30 and 6210.50.50 
and inserting the following, with the article description for 
subheading 6210.50.05 having the same degree of indentation 
as the article description for subheading 6210.50.30 (as in effect 
on the day before the date of the enactment of this Act): 
‘‘ 
6210.50.05 
Recreational perform-
ance outerwear 
7.1% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
OM, P, PE, 
SG) 
65% 
Other: 
6210.50.30 
Having an outer sur-
face impreg- nated, 
coated, covered or 
laminated with rub-
ber or plastics mate-
rial which completely 
obscures the under-
lying fabric ................
3.8% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
OM, P, PE, 
SG) 
65% 
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129 STAT. 410 
PUBLIC LAW 114–27—JUNE 29, 2015 
6210.50.50 
Other .........................
7.1% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
OM, P, PE, 
SG) 
65% 
’’. 
(27) By striking subheading 6211.32.00 and inserting the 
following, with the article description for subheading 6211.32 
having the same degree of indentation as the article description 
for subheading 6211.32.00 (as in effect on the day before the 
date of the enactment of this Act): 
‘‘ 
6211.32 
Of cotton: 
6211.32.05 
Recreational perform-
ance outerwear .........
8.1% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
90% 
6211.32.10 
Other .........................
8.1% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
90% 
’’. 
(28) By striking subheading 6211.33.00 and inserting the 
following, with the article description for subheading 6211.33 
having the same degree of indentation as the article description 
for subheading 6211.33.00 (as in effect on the day before the 
date of the enactment of this Act): 
‘‘ 
6211.33 
Of man-made fibers: 
6211.33.05 
Recreational perform-
ance outerwear .........
16% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
P, PA, PE, 
SG) 
6.4% (OM) 
76% 
6211.33.10 
Other .........................
16% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
P, PA, PE, 
SG) 
6.4% (OM) 
76% 
’’. 
(29) 
By 
striking 
subheadings 
6211.39.05 
through 
6211.39.90 and inserting the following, with the article descrip-
tion for subheading 6211.39.05 having the same degree of 
indentation as the article description for subheading 6211.39.05 
(as in effect on the day before the date of the enactment 
of this Act): 
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129 STAT. 411 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6211.39.05 
Recreational perform-
ance outerwear .............
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
Other: ............................
6211.39.10 
Of wool or fine ani-
mal hair .....................
12% 
Free (AU, 
BH, CA, CL, 
CO, IL, JO, 
KR, MA, MX, 
P, PA, PE, 
SG) 
4.8% (OM) 
58.5% 
6211.39.20 
Containing 70 per-
cent or more by 
weight of silk or silk 
waste .........................
0.5% 
Free (AU, 
BH, CA, CL, 
CO, E, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
6211.39.90 
Other .........................
2.8% 
Free (AU, 
BH, CA, CL, 
CO, E*, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
’’. 
(30) By striking subheading 6211.42.00 and inserting the 
following, with the article description for subheading 6211.42 
having the same degree of indentation as the article description 
for subheading 6211.42.00 (as in effect on the day before the 
date of the enactment of this Act): 
‘‘ 
6211.42 
Of cotton: 
6211.42.05 
Recreational perform-
ance outerwear .........
8.1% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
7.2% (AU) 
90% 
6211.42.10 
Other .........................
8.1% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, 
OM, P, PA, 
PE, SG) 
7.2% (AU) 
90% 
’’. 
(31) By striking subheading 6211.43.00 and inserting the 
following, with the article description for subheading 6211.43 
having the same degree of indentation as the article description 
for subheading 6211.43.00 (as in effect on the day before the 
date of the enactment of this Act): 
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129 STAT. 412 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6211.43 
Of man-made fibers: 
6211.43.05 
Recreational perform-
ance outerwear .........
16% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
6.4% (OM) 
90% 
6211.43.10 
Other .........................
16% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
8% (AU) 
6.4% (OM) 
90% 
’’. 
(32) 
By 
striking 
subheadings 
6211.49.10 
through 
6211.49.90 and inserting the following, with the article descrip-
tion for subheading 6211.49.05 having the same degree of 
indentation as the article description for subheading 6211.49.10 
(as in effect on the day before the date of the enactment 
of this Act): 
‘‘ 
6211.49.05 
Recreational perform-
ance outerwear .............
7.3% 
Free (BH, 
CA, CL, CO, 
E, IL, JO, 
MA, MX, 
OM, P, PA, 
PE, SG) 
6.5% (AU) 
2.9% (KR) 
35% 
Other: 
6211.49.10 
Containing 70 per-
cent or more by 
weight of silk or silk 
waste .........................
1.2% 
Free (AU, 
BH, CA, CL, 
CO, E, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
35% 
6211.49.41 
Of wool or fine ani-
mal hair .....................
12% 
Free (BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
4.8% (OM) 
8% (AU) 
58.5% 
6211.49.90 
Other .........................
7.3% 
Free (BH, 
CA, CL, CO, 
E, IL, JO, 
MA, MX, 
OM, P, PA, 
PE, SG) 
6.5% (AU) 
2.9% (KR) 
35% 
’’. 
(c) EFFECTIVE DATE.—This section and the amendments made 
by this section shall— 
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129 STAT. 413 
PUBLIC LAW 114–27—JUNE 29, 2015 
(1) take effect on the 180th day after the date of the 
enactment of this Act; and 
(2) apply to articles entered, or withdrawn from warehouse 
for consumption, on or after such 180th day. 
SEC. 602. DUTY TREATMENT OF PROTECTIVE ACTIVE FOOTWEAR. 
(a) DEFINITION OF PROTECTIVE ACTIVE FOOTWEAR.—The Addi-
tional U.S. Notes to chapter 64 of the Harmonized Tariff Schedule 
of the United States are amended by adding at the end the fol-
lowing: 
‘‘(f) For the purposes of subheadings 6402.91.42 and 6402.99.32, 
the term ‘protective active footwear’ means footwear (other than 
footwear described in Subheading Note 1) that is designed for 
outdoor activities, such as hiking shoes, trekking shoes, running 
shoes, and trail running shoes, the foregoing valued over $24/ 
pair and which provides protection against water that is imparted 
by the use of a coated or laminated textile fabric.’’. 
(b) DUTY TREATMENT FOR PROTECTIVE ACTIVE FOOTWEAR.— 
Chapter 64 of the Harmonized Tariff Schedule of the United States 
is amended as follows: 
(1) By inserting after subheading 6402.91.40 the following 
new subheading, with the article description for subheading 
6402.91.42 having the same degree of indentation as the article 
description for subheading 6402.91.40: 
‘‘ 
6402.91.42 
Protective active foot-
wear (except footwear 
with waterproof molded 
bottoms, including bot-
toms comprising an 
outer sole and all or 
part of the upper and 
except footwear with 
insulation that provides 
protection against cold 
weather), whose height 
from the bottom of the 
outer sole to the top of 
the upper does not ex-
ceed 15.34 cm ...............
20% 
Free (AU, 
BH, CA, CL, 
D, E, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, R, SG) ...
35% 
’’. 
(2) 
By 
inserting 
immediately 
preceding 
subheading 
6402.99.33 the following new subheading, with the article 
description for subheading 6402.99.32 having the same degree 
of indentation as the article description for subheading 
6402.99.33: 
Definition. 
Applicability. 
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129 STAT. 414 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘ 
6402.99.32 
Protective active foot-
wear ..............................
20% 
Free (AU, 
BH, CA, CL, 
D, IL, JO, 
MA, MX, P) 
1% (PA) 
6% (OM) 
6% (PE) 
12% (CO) 
20% (KR) 
35% 
’’. 
(c) STAGED RATE REDUCTIONS.—The staged reductions in spe-
cial rates of duty proclaimed for subheading 6402.99.90 of the 
Harmonized Tariff Schedule of the United States before the date 
of the enactment of this Act shall be applied to subheading 
6402.99.32 of such Schedule, as added by subsection (b)(2), begin-
ning in calendar year 2016. 
(d) EFFECTIVE DATE.—This section and the amendments made 
by this section shall— 
(1) take effect on the 15th day after the date of the enact-
ment of this Act; and 
(2) apply to articles entered, or withdrawn from warehouse 
for consumption, on or after such 15th day. 
TITLE VII—MISCELLANEOUS 
PROVISIONS 
SEC. 701. REPORT ON CONTRIBUTION OF TRADE PREFERENCE PRO-
GRAMS 
TO 
REDUCING 
POVERTY 
AND 
ELIMINATING 
HUNGER. 
Not later than 1 year after the date of the enactment of this 
Act, the President shall submit to Congress a report assessing 
the contribution of the trade preference programs of the United 
States, including the Generalized System of Preferences under title 
V of the Trade Act of 1974 (19 U.S.C. 2461 et seq.), the African 
Growth and Opportunity Act (19 U.S.C. 3701 et seq.), and the 
Caribbean Basin Economic Recovery Act (19 U.S.C. 2701 et seq.), 
to the reduction of poverty and the elimination of hunger. 
TITLE VIII—OFFSETS 
SEC. 801. CUSTOMS USER FEES EXTENSION. 
(a) IN GENERAL.—Section 13031(j)(3)(A) of the Consolidated 
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(A)) 
is amended by striking ‘‘September 30, 2024’’ and inserting ‘‘July 
7, 2025’’. 
(b) RATE FOR MERCHANDISE PROCESSING FEES.—Section 503 
of the United States–Korea Free Trade Agreement Implementation 
Act (Public Law 112–41; 125 Stat. 460) is amended by striking 
‘‘June 30, 2021’’ and inserting ‘‘June 30, 2025’’. 
SEC. 802. ADDITIONAL CUSTOMS USER FEES EXTENSION. 
(a) IN GENERAL.—Section 13031(j)(3) of the Consolidated Omni-
bus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is 
amended— 
19 USC 3805 
note. 
President. 
Applicability. 
Applicability. 
Effective date. 
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129 STAT. 415 
PUBLIC LAW 114–27—JUNE 29, 2015 
(1) in subparagraph (B)(i), by striking ‘‘September 30, 2024’’ 
and inserting ‘‘September 30, 2025’’; and 
(2) by adding at the end the following: 
‘‘(D) Fees may be charged under paragraphs (9) and (10) of 
subsection (a) during the period beginning on July 29, 2025, and 
ending on September 30, 2025.’’. 
(b) RATE FOR MERCHANDISE PROCESSING FEES.—Section 503 
of the United States–Korea Free Trade Agreement Implementation 
Act (Public Law 112–41; 125 Stat. 460) is amended by adding 
at the end the following: 
‘‘(c) FURTHER ADDITIONAL PERIOD.—For the period beginning 
on July 15, 2025, and ending on September 30, 2025, section 
13031(a)(9) of the Consolidated Omnibus Budget Reconciliation Act 
of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and administered— 
‘‘(1) in subparagraph (A), by substituting ‘0.3464’ for ‘0.21’; 
and 
‘‘(2) in subparagraph (B)(i), by substituting ‘0.3464’ for 
‘0.21’.’’. 
SEC. 803. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. 
Notwithstanding section 6655 of the Internal Revenue Code 
of 1986, 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)— 
(1) the amount of any required installment of corporate 
estimated tax which is otherwise due in July, August, or Sep-
tember of 2020 shall be increased by 8 percent of such amount 
(determined without regard to any increase in such amount 
not contained in such Code); 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. 804. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDU-
CATION TAX BENEFITS. 
(a) AMERICAN
OPPORTUNITY
CREDIT, HOPE
SCHOLARSHIP 
CREDIT, AND LIFETIME LEARNING CREDIT.— 
(1) IN GENERAL.—Section 25A(g) of the Internal Revenue 
Code of 1986 is amended by adding at the end the following 
new paragraph: 
‘‘(8) PAYEE STATEMENT REQUIREMENT.—Except as otherwise 
provided by the Secretary, no credit shall be allowed under 
this section unless the taxpayer receives a statement furnished 
under section 6050S(d) which contains all of the information 
required by paragraph (2) thereof.’’. 
(2) STATEMENT RECEIVED BY DEPENDENT.—Section 25A(g)(3) 
of such Code is amended by striking ‘‘and’’ at the end of 
subparagraph (A), by striking the period at the end of subpara-
graph (B) and inserting ‘‘, and’’, and by adding at the end 
the following: 
‘‘(C) a statement described in paragraph (8) and 
received by such individual shall be treated as received 
by the taxpayer.’’. 
(b) 
DEDUCTION
FOR
QUALIFIED
TUITION
AND
RELATED 
EXPENSES.—Section 222(d) of such Code is amended by redesig-
nating paragraph (6) as paragraph (7), and by inserting after para-
graph (5) the following new paragraph: 
26 USC 25A. 
26 USC 6655 
note. 
Applicability. 
19 USC 805 note. 
Time period. 
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129 STAT. 416 
PUBLIC LAW 114–27—JUNE 29, 2015 
‘‘(6) PAYEE STATEMENT REQUIREMENT.— 
‘‘(A) IN GENERAL.—Except as otherwise provided by 
the Secretary, no deduction shall be allowed under sub-
section (a) unless the taxpayer receives a statement fur-
nished under section 6050S(d) which contains all of the 
information required by paragraph (2) thereof. 
‘‘(B) STATEMENT RECEIVED BY DEPENDENT.—The receipt 
of the statement referred to in subparagraph (A) by an 
individual described in subsection (c)(3) shall be treated 
for purposes of subparagraph (A) as received by the tax-
payer.’’. 
(c) INFORMATION REQUIRED TO BE PROVIDED ON PAYEE STATE-
MENT.—Section 6050S(d)(2) of such Code is amended to read as 
follows: 
‘‘(2) the information required by subsection (b)(2).’’. 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after the date of the enact-
ment of this Act. 
SEC. 805. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE 
TO COLLECT TINS OF INDIVIDUALS WITH RESPECT TO 
HIGHER EDUCATION TUITION AND RELATED EXPENSES. 
(a) IN GENERAL.—Section 6724 of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new sub-
section: 
‘‘(f) SPECIAL RULE FOR RETURNS OF EDUCATIONAL INSTITUTIONS 
RELATED TO HIGHER EDUCATION TUITION AND RELATED EXPENSES.— 
No penalty shall be imposed under section 6721 or 6722 solely 
by reason of failing to provide the TIN of an individual on a 
return or statement required by section 6050S(a)(1) if the eligible 
educational institution required to make such return contempora-
neously makes a true and accurate certification under penalty of 
perjury (and in such form and manner as may be prescribed by 
the Secretary) that it has complied with standards promulgated 
by the Secretary for obtaining such individual’s TIN.’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to returns required to be made, and statements required 
to be furnished, after December 31, 2015. 
SEC. 806. PENALTY FOR FAILURE TO FILE CORRECT INFORMATION 
RETURNS AND PROVIDE PAYEE STATEMENTS. 
(a) IN GENERAL.—Section 6721(a)(1) of the Internal Revenue 
Code of 1986 is amended— 
(1) by striking ‘‘$100’’ and inserting ‘‘$250’’; and 
(2) by striking ‘‘$1,500,000’’ and inserting ‘‘$3,000,000’’. 
(b) REDUCTION WHERE CORRECTION
IN SPECIFIED PERIOD.— 
(1) CORRECTION WITHIN 30 DAYS.—Section 6721(b)(1) of such 
Code is amended— 
(A) by striking ‘‘$30’’ and inserting ‘‘$50’’; 
(B) by striking ‘‘$100’’ and inserting ‘‘$250’’; and 
(C) by striking ‘‘$250,000’’ and inserting ‘‘$500,000’’. 
(2) FAILURES CORRECTED ON OR BEFORE AUGUST 1.—Section 
6721(b)(2) of such Code is amended— 
(A) by striking ‘‘$60’’ and inserting ‘‘$100’’; 
(B) by striking ‘‘$100’’ (prior to amendment by subpara-
graph (A)) and inserting ‘‘$250’’; and 
(C) by striking ‘‘$500,000’’ and inserting ‘‘$1,500,000’’. 
26 USC 6724 
note. 
26 USC 25A note. 
26 USC 6050S. 
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129 STAT. 417 
PUBLIC LAW 114–27—JUNE 29, 2015 
(c) LOWER LIMITATION
FOR PERSONS WITH GROSS RECEIPTS 
OF NOT MORE THAN $5,000,000.—Section 6721(d)(1) of such Code 
is amended— 
(1) in subparagraph (A)— 
(A) by striking ‘‘$500,000’’ and inserting ‘‘$1,000,000’’; 
and 
(B) by striking ‘‘$1,500,000’’ and inserting ‘‘$3,000,000’’; 
(2) in subparagraph (B)— 
(A) by striking ‘‘$75,000’’ and inserting ‘‘$175,000’’; and 
(B) by striking ‘‘$250,000’’ and inserting ‘‘$500,000’’; 
and 
(3) in subparagraph (C)— 
(A) by striking ‘‘$200,000’’ and inserting ‘‘$500,000’’; 
and 
(B) by striking ‘‘$500,000’’ (prior to amendment by 
subparagraph (A)) and inserting ‘‘$1,500,000’’. 
(d) PENALTY
IN CASE
OF INTENTIONAL DISREGARD.—Section 
6721(e) of such Code is amended— 
(1) by striking ‘‘$250’’ in paragraph (2) and inserting ‘‘$500’’; 
and 
(2) by striking ‘‘$1,500,000’’ in paragraph (3)(A) and 
inserting ‘‘$3,000,000’’. 
(e) FAILURE TO FURNISH CORRECT PAYEE STATEMENTS.— 
(1) IN
GENERAL.—Section 6722(a)(1) of such Code is 
amended— 
(A) by striking ‘‘$100’’ and inserting ‘‘$250’’; and 
(B) by striking ‘‘$1,500,000’’ and inserting ‘‘$3,000,000’’. 
(2) REDUCTION WHERE CORRECTION IN SPECIFIED PERIOD.— 
(A) CORRECTION WITHIN 30 DAYS.—Section 6722(b)(1) 
of such Code is amended— 
(i) by striking ‘‘$30’’ and inserting ‘‘$50’’; 
(ii) by striking ‘‘$100’’ and inserting ‘‘$250’’; and 
(iii) 
by 
striking 
‘‘$250,000’’ 
and 
inserting 
‘‘$500,000’’. 
(B) FAILURES CORRECTED ON OR BEFORE AUGUST 1.— 
Section 6722(b)(2) of such Code is amended— 
(i) by striking ‘‘$60’’ and inserting ‘‘$100’’; 
(ii) by striking ‘‘$100’’ (prior to amendment by 
clause (i)) and inserting ‘‘$250’’; and 
(iii) 
by 
striking 
‘‘$500,000’’ 
and 
inserting 
‘‘$1,500,000’’. 
(3) LOWER LIMITATION FOR PERSONS WITH GROSS RECEIPTS 
OF NOT MORE THAN $5,000,000.—Section 6722(d)(1) of such Code 
is amended— 
(A) in subparagraph (A)— 
(i) 
by 
striking 
‘‘$500,000’’ 
and 
inserting 
‘‘$1,000,000’’; and 
(ii) 
by 
striking 
‘‘$1,500,000’’ 
and 
inserting 
‘‘$3,000,000’’; 
(B) in subparagraph (B)— 
(i) by striking ‘‘$75,000’’ and inserting ‘‘$175,000’’; 
and 
(ii) 
by 
striking 
‘‘$250,000’’ 
and 
inserting 
‘‘$500,000’’; and 
(C) in subparagraph (C)— 
(i) by striking ‘‘$200,000’’ and inserting ‘‘$500,000’’; 
and 
26 USC 6721. 
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129 STAT. 418 
PUBLIC LAW 114–27—JUNE 29, 2015 
(ii) by striking ‘‘$500,000’’ (prior to amendment 
by subparagraph (A)) and inserting ‘‘$1,500,000’’. 
(4) PENALTY IN CASE OF INTENTIONAL DISREGARD.—Section 
6722(e) of such Code is amended— 
(A) by striking ‘‘$250’’ in paragraph (2) and inserting 
‘‘$500’’; and 
(B) by striking ‘‘$1,500,000’’ in paragraph (3)(A) and 
inserting ‘‘$3,000,000’’. 
(f) EFFECTIVE DATE.—The amendments made by this section 
shall apply with respect to returns and statements required to 
be filed after December 31, 2015. 
SEC. 807. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS 
ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM 
TAX. 
(a) IN GENERAL.—Section 24(d) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new para-
graph: 
‘‘(5) EXCEPTION FOR TAXPAYERS EXCLUDING FOREIGN EARNED 
INCOME.—Paragraph (1) shall not apply to any taxpayer for 
any taxable year if such taxpayer elects to exclude any amount 
from gross income under section 911 for such taxable year.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2014. 
SEC. 808. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES 
FOR INDIVIDUALS WITH ACUTE KIDNEY INJURY. 
(a) COVERAGE.—Section 1861(s)(2)(F) of the Social Security Act 
(42 U.S.C. 1395x(s)(2)(F)) is amended by inserting before the semi-
colon the following: ‘‘, including such renal dialysis services fur-
nished on or after January 1, 2017, by a renal dialysis facility 
or provider of services paid under section 1881(b)(14) to an indi-
vidual with acute kidney injury (as defined in section 1834(r)(2))’’. 
(b) PAYMENT.—Section 1834 of the Social Security Act (42 
U.S.C. 1395m) is amended by adding at the end the following 
new subsection: 
‘‘(r) PAYMENT FOR RENAL DIALYSIS SERVICES FOR INDIVIDUALS 
WITH ACUTE KIDNEY INJURY.— 
‘‘(1) PAYMENT RATE.—In the case of renal dialysis services 
(as defined in subparagraph (B) of section 1881(b)(14)) fur-
nished under this part by a renal dialysis facility or provider 
of services paid under such section during a year (beginning 
with 2017) to an individual with acute kidney injury (as defined 
in paragraph (2)), the amount of payment under this part 
for such services shall be the base rate for renal dialysis services 
determined for such year under such section, as adjusted by 
any applicable geographic adjustment factor applied under 
subparagraph (D)(iv)(II) of such section and may be adjusted 
by the Secretary (on a budget neutral basis for payments under 
this paragraph) by any other adjustment factor under subpara-
graph (D) of such section. 
26 USC 24 note. 
26 USC 6722 
note. 
26 USC 6722. 
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129 STAT. 419 
PUBLIC LAW 114–27—JUNE 29, 2015 
LEGISLATIVE HISTORY—H.R. 1295: 
HOUSE REPORTS: No. 114–71 (Comm. on Ways and Means). 
CONGRESSIONAL RECORD, Vol. 161 (2015): 
Apr. 15, considered and passed House. 
May 14, considered and passed Senate, amended. 
June 11, House concurred in Senate amendments with an amendment. 
June 24, Senate concurred in House amendment with an amendment. 
June 25, House concurred in Senate amendment. 
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2015): 
June 29, Presidential remarks. 
‘‘(2) INDIVIDUAL
WITH
ACUTE
KIDNEY
INJURY
DEFINED.— 
In this subsection, the term ‘individual with acute kidney injury’ 
means an individual who has acute loss of renal function and 
does not receive renal dialysis services for which payment is 
made under section 1881(b)(14).’’. 
Approved June 29, 2015. 
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