Page:United States Statutes at Large Volume 121.djvu/1491

 121 STAT. 1470

PUBLIC LAW 110–138—DEC. 14, 2007

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preparation of financial statements. The principles may encompass broad guidelines of general application as well as detailed standards, practices, and procedures. (5) GOOD WHOLLY OBTAINED OR PRODUCED ENTIRELY IN THE TERRITORY OF PERU, THE UNITED STATES, OR BOTH.—The term ‘‘good wholly obtained or produced entirely in the territory of Peru, the United States, or both’’ means any of the following: (A) Plants and plant products harvested or gathered in the territory of Peru, the United States, or both. (B) Live animals born and raised in the territory of Peru, the United States, or both. (C) Goods obtained in the territory of Peru, the United States, or both from live animals. (D) Goods obtained from hunting, trapping, fishing, or aquaculture conducted in the territory of Peru, the United States, or both. (E) Minerals and other natural resources not included in subparagraphs (A) through (D) that are extracted or taken from the territory of Peru, the United States, or both. (F) Fish, shellfish, and other marine life taken from the sea, seabed, or subsoil outside the territory of Peru or the United States by— (i) a vessel that is registered or recorded with Peru and flying the flag of Peru; or (ii) a vessel that is documented under the laws of the United States. (G) Goods produced on board a factory ship from goods referred to in subparagraph (F), if such factory ship— (i) is registered or recorded with Peru and flies the flag of Peru; or (ii) is a vessel that is documented under the laws of the United States. (H)(i) Goods taken by Peru or a person of Peru from the seabed or subsoil outside the territorial waters of Peru, if Peru has rights to exploit such seabed or subsoil. (ii) Goods taken by the United States or a person of the United States from the seabed or subsoil outside the territorial waters of the United States, if the United States has rights to exploit such seabed or subsoil. (I) Goods taken from outer space, if the goods are obtained by Peru or the United States or a person of Peru or the United States and not processed in the territory of a country other than Peru or the United States. (J) Waste and scrap derived from— (i) manufacturing or processing operations in the territory of Peru, the United States, or both; or (ii) used goods collected in the territory of Peru, the United States, or both, if such goods are fit only for the recovery of raw materials. (K) Recovered goods derived in the territory of Peru, the United States, or both, from used goods, and used in the territory of Peru, the United States, or both, in the production of remanufactured goods. (L) Goods, at any stage of production, produced in the territory of Peru, the United States, or both, exclusively from—

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