SUBCHAPTER XXIII  
PROVISIONS ESTABLISHED PURSUANT TO THE UNITED STATES-MEXICO-CANADA AGREEMENT
    This subchapter contains modifications of the provisions of the tariff schedule established pursuant to the provisions of the United States-Mexico-Canada Agreement. Goods entered under this subchapter and described in the provisions of this subchapter for which a rate of duty followed by a symbol in parentheses is herein provided, are subject to duty at the rate provided in this subchapter in lieu of the rate therefore in chapters 1 through 97. Any use of the term "Year 1" shall mean the time period July 1, 2020 and December 31, 2020, inclusive, and the term "EIF" shall mean July 1, 2020.   
    U.S. Notes   
      1.    Fluid cream, sour cream, ice cream, and milk beverages.--This note and subheadings 9823.01.01 through 9823.01.07, inclusive, apply to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule, and provided for in subheadings 0401.40.25, 0401.50.25, 0403.90.16, 2105.00.20, or 2202.99.28. From July 1, 2020, in 2021 and in successive years thereafter, the rate of duty provided for in subheadings 9823.01.01 through 9823.01.07 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to originating goods of such countries in lieu of the duty rate set forth in the special column in the permanent subheadings enumerated above.    
      (a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.01.01.    
    (b) 
Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked, shall be entered under 9823.01.02 through 9823.01.07.
  (1) The aggregate quantity of originating goods of Canada entered under subheading 9823.01.02 in any period or calendar year enumerated below shall not exceed the quantity specified below for that time period:
Year
Quantity
(Liters)
Year 1
875,000
Year 7
10,605,000
Year 13
11,257,421
Year 2
  3,500,000
Year 8
10,711,050
Year 14
11,369,995
Year 3
5,250,000
Year 9
10,818,161
Year 15
11,483,695
Year 4
7,000,000
Year 10
10,926,342
Year 16
11,598,532
Year 5
8,750,000
Year 11
11,035,606
Year 17
11,714,518
Year 6
10,500,000
Year 12
11,145,962
Year 18
11,831.663
Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 11,949,979 liters.
        (2)  If the aggregate quantity of originating goods of Canada entered under subheading 9823.01.02 has exceeded the quantity specified in subdivision (b)(1) of this note for such year, originating goods of Canada shall be entered under subheadings 9823.01.03 through 9823.01.07.  
    2.    Skim milk powder.--This note and subheadings 9823.02.01 through 9823.02.04 are effective as to originating goods of the USMCA countries effective eligible for special tariff treatment under the terms of general note 11 to the tariff schedule classified in the permanent subheadings of 0402.10.50 or 0402.21.25. During the period July 1, 2020 through December 31, 2020, inclusive, in 2021 and in successive years thereafter, the rate of duty provided for in subheadings 9823.02.01 through 9823.02.04 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rate set forth in the special subcolumn in the permanent subheadings enumerated above.   
(a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.02.01.
      (b)    Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard as to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.02.02 through 9823.02.04.   
1. The aggregate quantity of originating goods of Canada entered under subheading 9823.02.02 in any period or calendar year enumerated below shall not exceed the quantity specified below for that period:
Year
Quantity
(MT)
Year 1
625
Year 7
7,575
Year 13
  8,041.015  
Year 2
2,500
Year 8
  7,650.75  
Year 14
  8,121.425  
Year 3
3,750
Year 9
  7,727.258  
Year 15
  8,202.64  
Year 4
5,000
Year 10
  7,804.53  
Year 16
  8,284.666  
Year 5
6,250
Year 11
  7,882.575  
Year 17
  8,367.513  
Year 6
7,500
Year 12
  7,961.401  
Year 18
  8,451.188  
  Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 8,535.7 metric tons.  
    2.    If the aggregate quantity of originating goods of Canada entered under subheading 9823.02.02 has exceeded the quantity specified in subdivision (b)(1) of this note for such period or year, originating goods of Canada shall be entered under subheadings 9823.02.03 through 9823.02.04.  
  3. Butter, cream and cream powder.--This note and subheadings 9823.03.01 through 9823.03.11 are effective as to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule classified in the permanent subheadings of 0401.50.75, 0402.21.90, 0403.90.65, 0403.90.78, 0405.10.20, 0405.20.30, 0405.20.70, 0405.90.20, 2106.90.26 or 2106.90. 36. From July 1, 2020 through December 31, 2020, in 2021 and in successive years thereafter, the rate of duty provided for in subheadings 9823.03.01 through 9823.03.11 in the "Special" column of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rate set forth in the special subcolumn in the permanent subheadings enumerated above.
(a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.03.01.
(b) Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard as to whether the good is marked, shall be eligible for USMCA tariff treatment only under subheadings 9823.03.02 through 9823.03.11.
(1) The aggregate quantity of originating goods of Canada entered under subheading 9823.03.02 in any calendar year shall not exceed the quantity specified below for that time period:
Year
Quantity
(Metric Tons)
Year 1
750
Year 7
4,545
Year 13
4,824.609
Year 2
1,500
Year 8
4,590.45
Year 14
4,872.855
Year 3
2,250
Year 9
4,636.355
Year 15
4,921.584
Year 4
3,000
Year 10
4,682.718
  Year 16  
4,970.8
Year 5
3,750
Year 11
4,729.545
Year 17
5,020.508
Year 6
4,500
Year 12
4,776.841
Year 18
5,070.713
Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 5,121.42 metric tons.
  (2) If the aggregate quantity of originating goods of Canada entered under subheading 9823.03.02 has exceeded the quantity specified in subdivision (b)(1) of this note for such period or year, originating goods of Canada shall be entered under subheadings 9823.03.03 through 9823.03.11.
        4.        Cheese.--This note and subheadings 9823.04.01 through 9823.04.54 are effective as to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule provided for in permanent subheadings 0406.10.08, 0406.10.18, 0406.10.28, 0406.10.38, 0406.10.48, 0406.10.58, 0406.10.68, 0406.10.78, 0406.10.88, 0406.20.28, 0406.20.33, 0406.20.39, 0406.20.48, 0406.20.53, 0406.20.63, 0406.20.67, 0403.20.71, 0406.20.75, 0406.20.79, 0406.20.83, 0406.20.87, 0406.20.91, 0406.30.18, 0406.30.28, 0406.30.38, 0406.30.48, 0406.30.53, 0406.30.63, 0406.30.67, 0406.30.71, 0406.30.75, 0406.30.79, 0406.30.83, 0406.30.87, 0406.30.91, 0406.40.70, 0406.90.12, 0406.90.18, 0406.90.32, 0406.90.37, 0406.90.42, 0406.90.48, 0406.90.54, 0406.90.68, 0406.90.74, 0406.90.78, 0406.90.84, 0406.90.88, 0406.90.92, 0406.90.94, 0406.90.97 or 1901.90.36. From July 1, 2020 through December 31, 2020, in 2021 and in successive years thereafter, the rates of duty provided for in subheadings 9823.04.01 through 9823.04.55 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rates set forth in the special subcolumn in the permanent subheadings enumerated above.   
(a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.04.01.
  (b) Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.04.02 through 9823.04.54.
1. The aggregate quantity of originating goods of Canada entered under subheading 9823.04.02 in any calendar year shall not exceed the quantity specified below for that year:
Year
Quantity
(Metric Tons)
Year 1
1,041.5
Year 7
12,625
Year 13
13,401.69
Year 2
4,176
Year 8
12,751.25
Year 14
13,535.71
Year 3
6,250
Year 9
12,878.76
Year 15
13,671.07
  Year 4
8,333
Year 10 
13,007.55
Year 16
13,807.78
Year 5
10,416
Year 11
13,137.63
Year 17
13,945.85
Year 6
12,500
Year 12
13,269
Year 18
14,085.31
Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 14,226.17 metric tons.
    2. If the aggregate quantity of originating goods of Canada entered under subheading 9823.04.02 has exceeded the quantity specified in subdivision (b)(1) of this note for such year, originating goods of Canada shall be entered under subheadings 9823.04.03 through 9823.04.54.
        5.        Whole milk powder.--This note and subheadings 9823.05.01 through 9823.05.04 are effective as to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule classified in the permanent subheadings of 0402.21.50, 0402.29.50, 2309.90.28 or 2309.90.48. From July 1, 2020 through December 31, 2020, in 2021 and in successive years thereafter, the rates of duty provided for in subheadings 9823.05.01 through 9823.05.06 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rates set forth in the special subcolumn in the permanent subheadings enumerated above.   
    (a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.05.01.
    (b) Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.05.02 through 9823.05.06.
    (1) The aggregate quantity of originating goods of Canada entered under subheading 9823.05.02 in any calendar year shall not exceed the quantity specified below for that time period:
Year
Quantity
(Metric Tons)
Year 1
57.5
Year 7
  696.9
Year 13
739.7734
Year 2
230
Year 8
703.869
Year 14
747.1711
Year 3
345
Year 9
710.9077
Year 15
754.6428
Year 4
460
Year 10
718.0168
Year 16
762.1893
Year 5
575
Year 11
725.1969
  Year 17  
769.8112
Year 6
  690
Year 12
732.4489
Year 18
777.5093
Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 785.2844 metric tons.
    (2)    If the aggregate quantity of originating goods of Canada entered under subheading 9823.05.02 has exceeded the quantity specified in subdivision 2(B)(1) for such year, originating goods of Canada shall be entered under subheadings 9823.05.03 through 9823.05.06.   
        6.        Dried yogurt, sour cream, whey and products of milk constituency.--This note and subheadings 9823.06.01 through 9823.06.09 are effective as to originating goods of the countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule classified in the permanent subheadings of 0403.20.50, 0403.90.45, 0403.90.55, 0403.90.95, 0404.10.15, 0404.10.90 or 0404.90.50. From July 1, 2020, in 2021 and in successive years thereafter, the rates of duty provided for in subheadings 9823.06.01 through 9823.06.09 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rates set forth in the special subcolumn in the permanent subheadings enumerated above.   
      (a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.06.01.
      (b) Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.06.02 through 9823.06.09.
    (1) The aggregate quantity of originating goods of Canada entered under subheading 9823.06.02 in any period or calendar year shall not exceed the quantity specified below for that year:
Year
Quantity
(MT)
Year 1
919
Year 7
11,140.3
Year 13
11,825.65
Year 2
3,677
Year 8
11,251.7
Year 14
11,943.91
Year 3
  5,515
Year 9
11,364.22
Year 15
12,063.35
Year 4
7,353
Year 10
11,477.86
Year 16
12,183.98
Year 5
9,192
Year 11
11,592.64
Year 17
12,305.82
Year 6
  11,030
Year 12
11,708.57
Year 18
12,428.88
Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 12,553.17 metric tons.
    (2) If the aggregate quantity of originating goods of Canada entered under subheading 9823.06.02 has exceeded the quantity specified in subdivision (b)(1) for such year, originating goods of Canada shall be entered under subheadings 9823.06.03 through 9823.06.09.
            7.           Concentrated Milk.--This note and subheadings 9823.07.01 through 9823.07.07 are effective as to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule classified in the permanent subheadings of 0402.91.70, 0402.91.90, 0402.99.45, 0402.99.55, or 0402.99.90. From July 1, 2020, in 2021 and in successive years thereafter, the rates of duty provided for in subheadings 9823.07.01 through 9823.07.07 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rates set forth in the special subcolumn in the permanent subheadings enumerated above.   
    (a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.07.01.
    (b) Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.07.02 through 9823.07.07.
    (1)    The aggregate quantity of originating goods of Canada entered under subheading 9823.07.02 in any period or calendar year shall not exceed the quantity specified below for that year:   
Year
Quantity
(MT)
Year 1
115
Year 7
1,393.8
Year 13
1,479.547
Year 2
460
Year 8
1,407.738
Year 14
1,494.342
Year 3
690
Year 9
1,421.815
Year 15
1,509.286
Year 4
920
Year 10
1,436.034
Year 16
1,524.379
Year 5
1,150
Year 11
1,450.394
Year 17
1,539.622
Year 6
1,380
Year 12
1,464.898
Year 18
1,555.019
Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 1,570.569 metric tons.
      (2) If the aggregate quantity of originating goods of Canada entered under subheading 9823.07.02 has exceeded the quantity specified in note 7(b)(1) for such year, originating goods of Canada shall be entered under subheadings 9823.07.03 through 9823.07.07.
          8.         Other dairy products.--This note and subheadings 9823.08.01 through 9823.08.38 are effective as to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule classified in the permanent subheadings of 1517.90.60, 1704.90.58, 1806.20.26, 1806.20.28, 1806.20.36, 1806.20.38, 1806.20.82, 1806.20.83, 1806.20.87, 1806.20.89, 1806.32.06, 1806.32.08, 1806.32.16, 1806.32.18, 1806.32.70, 1806.32.80, 1806.90.08, 1806.90.10, 1806.90.18, 1806.90.20, 1806.90.28, 1806.90.30, 1901.10.16, 1901.10.26, 1901.10.36, 1901.10.44, 1901.10.56, 1901.10.66, 1901.20.15, 1901.20.50, 1901.90.62, 1901.90.65, 2105.00.40, 2106.90.09, 2106.90.66 or 2106.90.87. From July 1, 2020, in 2021 and in successive years thereafter, the rates of duty provided for in subheadings 9823.08.01 through 9823.08.38 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rates set forth in the special subcolumn in the permanent subheadings enumerated above.   
    (a) Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.08.01.
      (b)  Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.08.02 through 9823.08.38.  
        (1)    The aggregate of originating goods of Canada entered under subheading 9823.08.02 from July 1, 2020 through December 31, 2020, in 2021, and any period or calendar year shall not exceed the quantity specified below for that time period:   
Year
Quantity
(MT)
Year 1
  158.5
Year 7
1,919
Year 13
2,037.057
Year 2
633
Year 8
1,938.19
Year 14
2,057.428
Year 3
950
Year 9
1,957.572
Year 15
2,078.002
Year 4
1,267
Year 10
1,977.148
Year 16
2,098.782
Year 5
1,583
Year 11
1,996.919
Year 17
2119.77
Year 6
1,900
Year 12
2,016.888
Year 18
2,140.968
Beginning in year 19 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 2,162.377 metric tons.  
    (2)    If the aggregate quantity of originating goods of Canada entered under subheading 9823.08.02 has exceeded the quantity specified in subdivision (b)(1) of this note for such year, originating goods of Canada shall be entered under subheadings 9823.08.03 through 9823.08.38.  
            9.  Sugar. --This note and subheadings 9823.09.01 through 9823.09.09 are effective as to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11, except as provided in subparagraph (b)(3) to the tariff schedule classified in the permanent subheadings of 1701.12.50, 1701.13.50, 1701.14.50, 1701.91.30, 1701.99.50 or 1702.90.20. From July 1, 2020 through December 31, 2020, in 2021 and in successive years thereafter, the rates of duty provided for in subheadings 9823.09.01 through 9823.09.09 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rates set forth in the special subcolumn in the permanent subheadings enumerated above.     
              (a)        Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.09.01.
    (b) Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.09.02 through 9823.09.09.
(1) The aggregate quantity of originating goods of Canada entered under subheading 9823.09.02 from July 1, 2020 through December 31, 2020 shall not exceed the quantity of 4,800 metric tons. Beginning in 2021 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 9,600 metric tons. Only originating goods of Canada that are wholly obtained from sugar beets produced in Canada may enter under subheading 9823.09.02.
(2) If the aggregate quantity of originating goods of Canada entered under subheading 9823.09.02 has exceeded the quantity specified in note 9(B)(1) for such year or if the originating good of Canada is not wholly obtained from sugar beets produced in Canada, such originating goods of Canada shall be entered under subheadings 9823.09.03 through 9823.09.08.
(3) An additional quantity of goods of Canada shall be allowed entry under subheading 9823.09.09 in any calendar year in which the United States Secretary of Agriculture makes a determination to permit importation into the United States at in-quota tariff rates of additional quantities of refined sugar, other than specialty sugar, above the quantities made available at those rates pursuant to its commitments under the WTO Agreement and other trade agreements. The Office of the United States Trade Representative shall publish in the Federal Register a determination of this additional quantity for that year. Goods may not be entered under subheading 9823.09.09 in any calendar year before the date indicated in such Federal Register Notice. Goods entered under subheading 9823.09.09 may be made from nonoriginating raw sugar but shall meet other applicable conditions for preferential tariff treatment under general note 11 to this tariff schedule.
          10.    Sugar containing products.-- This note and subheadings 9823.10.01 through 9823.10.45 are effective as to originating goods of the USMCA countries eligible for special tariff treatment under the terms of general note 11 to the tariff schedule provided for in subheadings 1701.91.48, 1701.91.58, 1702.20.28, 1702.30.28, 1701.40.28, 1702.60.28, 1702.90.58, 1702.90.68, 1704.90.68, 1704.90.78, 1806.10.15, 1806.10.28, 1806.10.38, 1806.10.55, 1806.10.75, 1806.20.73, 1806.20.77, 1806.20.94, 1806.20.98, 1806.90.39, 1806.90.49, 1806.90.59, 1901.10.76, 1901.20.25, 1901.20.35, 1901.20.60, 1901.20.70, 1901.90.68, 1901.90.71, 2101.12.38, 2101.12.48, 2101.12.58, 2101.20.38, 2101.20.48, 2101.20.58, 2103.90.78, 2106.90.46, 2106.90.72, 2106.90.76, 2106.90.80, 2106.90.91, 2106.90.94, 2106.90.97 or 3006.93.20, except as provided in subparagraph (b)(3). From July 1, 2020, through December 31, 2020, in 2021 and in successive years thereafter, the rates of duty provided for in subheadings 9823.10.01 through 9823.10.45 in the "Special" subcolumn of rates of duty column 1 followed by the symbol "(S+)" shall apply to goods of such countries in lieu of the duty rates set forth in the special subcolumn in the permanent subheadings enumerated above.   
  (a)  Goods of Mexico that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked, and goods of the United States shall be eligible for USMCA tariff treatment only under subheading 9823.10.01. 
    (b) Goods of Canada that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked shall be eligible for USMCA tariff treatment only under subheadings 9823.10.02 through 9823.10.45.
    (1) The aggregate quantity of originating goods of Canada entered under subheading 9823.10.02 from July 1, 2020 through December 31, 2020 shall not exceed the quantity of 4,800 metric tons. Beginning in 2021 and each year following, the quantitative limitations to originating goods of Canada set forth in this note shall be 9,600 metric tons. In any year for which the U.S. Trade Representative has published in the Federal Register a determination that export certificates shall be required, entry under subheading 9823.10.02 shall be eligible if the U.S. importer makes a declaration to U.S. Customs and Border Protection (Customs), in the form and manner determined by Customs, that a valid export certificate issued by the Government of Canada is in effect for such goods.
  (2)  If the aggregate quantity of originating goods of Canada entered under subheading 9823.10.02 has exceeded the quantity specified in note 10(B)(1) for such year or if other limitations set forth in note 10(B)(1) are not met, such originating goods of Canada shall be entered under subheadings 9823.10.03 through 9823.10.45.  
  (3)  For purposes of entry under subheading 9823.10.02, subject to the quantitative limitations set forth in subparagraph (1), this paragraph, goods that are provided for in 1701.91.48, 1701.91.58, 1702.20.28, 1702.30.28, 1702.40.28, 1702.60.28, 1702.90.58, 1702.90.68, 1806.10.15, 1806.10.28, and 1806.10.38 may be made from sugar refined in Canada. For purposes of this subparagraph, sugar refined in Canada means a change to a good of subheading 1701.91 or 1701.99 from any other subheading.  
(4) Originating goods that last underwent production in Canada shall be eligible for entry under subheading 9823.10.02 regardless of whether they qualify to be marked as a good of Canada pursuant to U.S. law.  
11. This note and subheadings 9823.52.01 through 9823.53.06, inclusive, apply to certain textile and apparel goods of Mexico and Canada that are not originating goods under the terms of general note 11 to the tariff schedule, however, that are eligible for special tariff treatment as provided for herein. From July1, 2020 through December 31, 2020, in 2021 and in successive years thereafter, the rate of duty provided for in subheadings 9823.52.01 through 9823.53.06 in the "Special" subcolumn of rates of duty 1 followed by the symbol "(S+)" shall apply to certain textile and apparel goods of Mexico and Canada as defined by this note in lieu of the duty rate set forth in the general subcolumn in the permanent subheadings enumerated below. The merchandise processing fee shall not apply to goods properly entered under this note and subheadings.
For purposes of this note, the term "SME" means square meter equivalent as determined in accordance with the conversion factors set out in Annex 6-B of Chapter 6 of the USMCA.
  For purposes of this note, the term "average yarn number" as applied to woven fabric of cotton or manmade fibers shall have the meaning provided in Annex 6-A of Chapter 6 of the USMCA.
For purposes of this note, wool apparel shall have the meaning provided in Annex 6-A of Chapter 6 of the USMCA.
    (a)  The rate of duty in the rates of duty 1-special subcolumn of column 1 followed by the symbol "S+" in parentheses in subheadings 9823.52.01 through 9823.52.08 shall apply to specified goods imported from Canada as described in a provision of this subdivision and this subchapter and that qualify to be marked as a good of Canada pursuant to U.S. law, without regard to whether the good is marked.  
(i)  Subheading 9823.52.01 through 9823.52.03 shall apply to apparel goods provided for in chapters 61 and 62 and textile or apparel goods, other than of wadding, of heading 96.19 that are both cut (or knit to shape) and sewn or otherwise assembled in Canada from fabric or yarn produced or obtained outside the territory of any one of the USMCA countries, when such apparel goods meet other applicable conditions for preferential tariff treatment under general note 11 to the tariff schedule.  
(A) Subheading 9823.52.01 and the rate of duty in the rates of duty 1-special subcolumn of column 1 followed by the symbol "S+" in parentheses shall apply to apparel of cotton or man-made fiber when entered in an aggregate quantity not to exceed 40,000,000 SME during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.
  (B)  Subheading 9823.52.02 and the rate of duty in the rates of duty 1-special subcolumn of column 1 followed by the symbol "S+" shall apply to apparel of wool when entered in an aggregate quantity not to exceed 4,000,000 SME during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.
(l) Subheading 9823.52.03 and the rate of duty in the "special" subcolumn of column 1 followed by the symbol "S+" in parentheses shall apply to men's or boys' wool suits of U.S. category 443 in an aggregate quantity not to exceed 3,800,000 SME during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.
  (ii)  Subheadings 9823.52.04 and the rate of duty in the rates of duty 1-special subcolumn of column 1 followed by the symbol "S+" in parentheses shall apply to fabrics of cotton or of man-made fibers and to made-up textile goods of cotton or of man-made fibers, the foregoing of chapters 52 through 55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 of the tariff schedule and provided for in subparagraph (A) to this subsection, when entered under such subheading in an aggregate quantity up to 71,765,252 SME for the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.  
      (A)  9823.52.05 and the rate of duty in the rates of duty 1-special subcolumn of column 1 followed by the symbol "S+" shall apply to goods of chapters 52 through 55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, or 63 (other than subheading 6302.10, 6302.40, 6303.12, 6303.19, 6304.11 or 6304.91) of the tariff schedule entered either in an aggregate quantity not to exceed 38,642,828 SME during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.  
  (B)  9823.52.06 and the rate of duty in the rates of duty 1-special subcolumn of column 1 followed by the symbol "S+" shall apply to goods of chapter 60 or of subheadings 6302.10, 6302.40, 6303.12, 6303.19, 6304.11 or 6304.91 of the tariff schedule entered in an aggregate quantity not to exceed 38,642,828 SME during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.  
    (C)    For subheadings 9823.52.04, 9823.52.05 and 9823.52.06 such cotton or man-made fiber fabrics and cotton or man-made fiber made-up textile goods must be woven or knitted or crocheted in the territory of Canada from yarns produced or obtained outside the territory of any of the USMCA countries, or yarns produced in the territory of one of the USMCA countries from fibers produced or obtained outside the territory of one of the USMCA countries, or knitted or crocheted in the territory of Canada from yarns spun in the territory of one of the USMCA countries from fibers produced or obtained outside the territory of one of the USMCA countries, and to goods of subheading 9404.90 that are finished and are cut and sewn or otherwise assembled from fabrics of subheadings 5208.11 through 5208.29, 5209.11 through 5209.29, 5210.11 through 5210.29, 5211.11 through 5211.20, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11 through 5513.19, 5514.11 through 5514.19, 5516.11, 5516.21, 5516.31, 5516.41 or 5516.91 produced or obtained outside the territory of one of the USMCA countries and that meet other applicable conditions for preferential tariff treatment under general note 11 to this tariff schedule.   
(D) For the calculation of the SME aggregate quantity limitation applicable to subheading 9823.52.04, 9823.52.05 and 9823.52.06, the following additional provisions apply:
(l) for textile goods that are not originating because certain nonoriginating textile materials do not undergo the applicable change in tariff classification set out in general note 11 for that good, but where such nonoriginating materials are 50 percent or less by weight of the materials of that good, only 50 percent of the SME shall apply for that good and
(ll) for textiles that are not originating because certain nonoriginating textile materials do not undergo the applicable change in tariff classification set out in general note 11 for that good, but where such materials are more than 50 percent by weight of materials of that good, 100 percent of the SME shall apply for that good.
  (iii) Subheadings 9823.52.07 and 9823.52.08 and the rates of duty in the rates of duty 1-special subcolumn of column 1 followed by the symbol "S+" shall apply to cotton or man-made fiber yarns of headings 5205 through 5207 or 5509 through 5511 that are spun in territory of Canada from fiber of heading 5201 through 5203 or 5501 through 5507 produced or obtained outside the territory of one of the USMCA countries or to goods of heading 5605 that are formed in Canada from fibers obtained outside the territories of one of the USMCA countries entered in an aggregate quantity not to exceed 6,000,000 kg during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter, when such goods meet other applicable conditions for preferential tariff treatment under this Agreement.
(A) Subheading 9823.52.07 and the rate of duty in the rates of duty1-special subcolumn of column 1 followed by the symbol "S+" shall apply to yarns classified in heading 5509 or 5511 predominantly of acrylic by weight when entered in an aggregate annual quantity of 3,000,000 kg of the overall quantity of 6,000,000 kg during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.
    (B) Subheading 9823.52.08 and the rate of duty in the rates of duty1-special subcolumn of column 1 followed by the symbol "S+" shall apply to yarns of 5205 through 5207, 5509 through 5511 or 5605 of the tariff schedule, other than yarns classified in headings 5509 or 5511 predominantly of acrylic by weight when entered in an aggregate annual quantity of 3,000,000 kg of the overall quantity of 6,000,000 kg during the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.
(b) The rate of duty in the "special" subcolumn of column 1 followed by the symbol "S+" in parentheses in subheadings 9823.53.01 through 9823.53.06 shall apply to goods of Mexico described in a provision of this subdivision and this subchapter and that qualify to be marked as a good of Mexico pursuant to U.S. law, without regard to whether the good is marked.
    (i)  Subheadings 9823.53.01 through 9823.53.02 shall apply to apparel goods provided for in chapters 61 and 62 and textile or apparel goods, other than of wadding, of heading 96.19 that are both cut (or knit to shape) and sewn or otherwise assembled in Mexico from fabric or yarn produced or obtained outside the territory of one of the USMCA countries and that meet other applicable conditions for preferential tariff treatment under general note 11 to this tariff schedule except as provided for in subparagraph (A).  
(A) 
  (I) blue denim provided for in subheading 5209.42 or 5211.42, U.S. statistical reporting number 5212.24.6020, 5514.30.3210 or 5514.30.3910;  
  (II) fabric woven as plain weave where two or more warp ends are woven as one (oxford cloth) of average yarn number less than 135 metric number provided for in subheading 5208.19, 5208.29, 5208.39, 5208.49, 5208.59, 5210.19, 5210.29, 5210.39, 5210.49, 5210.59, 5512.11, 5512.19, 5513.13, 5513.23, 5513.39 or 5513.49;  
  (III) apparel goods provided for in subheading 6107.11.00, 6107.12.00, 6109.10.00 or 6109.90.10, if composed chiefly of circular knit fabric having yarn number equal to or less than 100 metric number;  
(IV) apparel goods provided for in subheading 6108.21 or 6108.22 if composed chiefly of circular knit fabric having yarn number equal to or less than 100 metric number; or
(IV) apparel goods provided for in subheading 6108.21 or 6108.22 if composed chiefly of circular knit fabric having yarn number equal to or less than 100 metric number; or
    (V) apparel goods described in statistical reporting numbers 6110.30.1010, 6110.30.1020, 6110.30.1510, 6110.30.1520, 6110.30.2010, 6110.30.2020, 6110.30.3010, 6110.30.3015, 6110.30.2020 or 6110.30.3025 or apparel goods of those provisions reported as parts of ensembles under statistical reporting numbers 6103.23.0030, 6103.23.0070, 6104.23.0022 or 6104.23.0040.   
  (B)  Subheading 9823.53.01 and the rate of duty in the "special" subcolumn of column 1 followed by the symbol "S+" shall apply to apparel of cotton or man-made fiber up to the aggregate quantity of 45,000,000 SME for the period from July 1, 2020 through December 31, 2020 and in each calendar year thereafter.  
  (C) Subheading 9823.53.02 and the rate of duty in the "special" subcolumn of column 1 followed by the symbol "S+" shall apply to wool apparel up to he aggregate annual quantity of 1,500,000 SME for the period from July 1, 2020 through December 31, 2020 and in each calendar year thereafter.
  (ii) Subheading 9823.53.03 and the rate of duty in the "special" subcolumn of column 1 followed by the symbol "S+" shall apply to cotton or man-made fiber fabric and cotton or man-made fiber made-up textile goods of chapters 52 through 55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 of the tariff schedule up to 22,800,000 SME for the period from July 1, 2020 through December 31, 2020 and in each calendar year thereafter.
  (A) Subheading 9823.53.04 and the rate of duty in the "special" subcolumn of column 1 followed by the symbol "S+" shall apply to goods of chapters 52 through 55 (excluding goods containing 36% or more by weight of wool or fine animal hair) 58 or 63 (other than subheading 6302.10, 6302.40, 6303.12, 6303.19, 6304.11 or 6304.91) of the tariff schedule in the annual aggregate quantity not to exceed 4,800,000 SME for the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.
  (B) 9823.53.05 and the rates of duty in the "special" subcolumn of column 1 followed by the symbol "S+" shall apply to goods of chapter 60 or of subheadings 6302.10, 6302.40, 8303.12, 6303.19, 6304.11 or 6304.91 of the tariff schedule entered in an aggregate quantity not to exceed 18,000,000 SME for the period from July 1, 2020 through December 31, 2020, inclusive, and in each calendar year thereafter.
    (C)  Subheadings 9823.53.03 through 9823.53.05 shall apply to such cotton or man-made fiber fabric and cotton or man-made fiber made-up textile goods provided for in chapters 52 through 55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 are woven or knit in Mexico from yarn produced or obtained outside the territory of one of the USMCA countries or yarn produced in the territory of one of the USMCA countries from fiber produced or obtained outside the territory of one of the USMCA countries, or knit in the territory of Mexico from yarn spun in the territory of one of the USMCA countries from fiber produced or obtained outside the territory of one of the USMCA countries, and to goods of subheading 9404.90 that are finished and cut and sewn or otherwise assembled from fabrics of subheadings 5208.11 through 5208.29, 5209.11 through 5209.29, 5211.11 through 5211.20, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11 through 5513.19, 5514.11 through 5514.19, 5516.11, 5516.21, 5516.31, 5516.41 or 5516.91 produced or obtained outside the territory of one of the USMCA countries and that meet the other applicable conditions for preferential tariff treatment under general note 11 to the tariff schedule.  
  (iii)  Subheadings 9823.53.06 and the rate of duty in the "special" column of column 1 followed by the symbol "S+" shall apply to cotton or man-made fiber yarns of heading 52.05 through 52.07 or 55.09 through 55.11 that are spun in territory of Mexico from fiber of heading 5201 through 5203 or 5501 through 5507 produced or obtained outside the territory of one of the USMCA countries up to 700,000 kg for the period from July 1, 2020 through December 31, 2020 and in each calendar year thereafter and that meet other applicable conditions for preferential tariff treatment under this Agreement.

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