PUBLIC LAW 103-429—OCT. 31, 1994
108 STAT. 4381
"(i) passenger automobiles manufactured domestically by a
manufacturer (or included in this category under paragraph
(5) of this subsection); and
"(ii) passenger automobiles not manufactured domestically
by that manufacturer (or excluded from this category under
paragraph (5) of this subsection).
"(B) Passenger automobiles described in subparagraph (A)(i)
and (ii) of this paragraph are deemed to be manufactured by separate manufacturers under this chapter.
"(2) In this subsection (except as provided in paragraph (3)),
a passenger automobile is deemed to be manufactured domestically
in a model year if at least 75 percent of the cost to the manufacturer
is attributable to value added in the United States or Canada,
unless the assembly of the automobile is completed in Canada
and the automobile is imported into the United States more than
30 days after the end of the model year.
"(3)(A) In this subsection, a passenger automobile is deemed
to be manufactured domestically in a model year, as provided
in subparagraph (B) of this paragraph, if at least 75 percent of
the cost to the manufacturer is attributable to value added in
the United States, Canada, or Mexico, unless the assembly of the
automobile is completed in Canada or Mexico and the automobile
is imported into the United States more than 30 days after the
end of the model year,
"(B) Subparagraph (A) of this paragraph applies to automobiles
manufactured by a manufacturer and sold in the United States,
regardless of the place of assembly, as follows:
"(i) A manufacturer that began assembling automobiles in
Mexico before model year 1992 may elect, during the period
from January 1, 1997, through January 1, 2004, to have
subparagraph (A) of this paragraph apply to all automobiles
manufactured by that manufacturer beginning with the model
year that begins sifter the date of the election.
"(ii) For a manufacturer that began assembling automobiles
in Mexico after model year 1991, subparagraph (A) of this
paragraph applies to all automobiles manufactured by that
manufacturer beginning with the model year that begins after
January 1, 1994, or the model year beginning after the date
the manufacturer begins assembling automobiles in Mexico,
whichever is later.
"(iii) A manufacturer not described in clause (i) or (ii) of
this subparagraph that assembles automobiles in the United
States or Canada, but not in Mexico, may elect, during the
period from January 1, 1997, through January 1, 2004, to
have subparagraph (A) of this paragraph apply to all automobiles manufactured by that manufacturer beginning with
the model year that begins after the date of the election. However, if the manufacturer begins assembling automobiles in
Mexico before making an election under this subparagraph,
this clause does not apply, and the manufacturer is subject
to clause (ii) of this subparagraph.
"(iv) For a manufacturer that does not assemble automobiles
in the United States, Canada, or Mexico, subparagraph (A)
of this paragraph applies to all automobiles manufactured by
that manufacturer beginning with the model year that begins
after January 1, 1994.
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