118 STAT. 936 PUBLIC LAW 108–286—AUG. 3, 2004 (1) ADJUSTED VALUE.—The term ‘‘adjusted value’’ means the value determined under Articles 1 through 8, Article 15, and the corresponding interpretive notes of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 referred to in section 101(d)(8) of the Uruguay Round Agreements Act, adjusted to exclude any costs, charges, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the good from the country of exportation to the place of importation. (2) CLASS OF MOTOR VEHICLES.—The term ‘‘class of motor vehicles’’ means any one of the following categories of motor vehicles: (A) Motor vehicles provided for in subheading 8701.20, 8704.10, 8704.22, 8704.23, 8704.32, or 8704.90, or heading 8705 or 8706, or motor vehicles for the transport of 16 or more persons provided for in subheading 8702.10 or 8702.90. (B) Motor vehicles provided for in subheading 8701.10 or any of subheadings 8701.30 through 8701.90. (C) Motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10 or 8702.90, or motor vehicles provided for in subheading 8704.21 or 8704.31. (D) Motor vehicles provided for in any of subheadings 8703.21 through 8703.90. (3) FUNGIBLE GOOD OR FUNGIBLE MATERIAL.—The term ‘‘fungible good’’ or ‘‘fungible material’’ means a good or material, as the case may be, that is interchangeable with another good or material for commercial purposes and the properties of which are essentially identical to such other good or material. (4) GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.—The term ‘‘generally accepted accounting principles’’ means the rec ognized consensus or substantial authoritative support in the territory of Australia or the United States, as the case may be, with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements. These standards 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 AUSTRALIA, THE UNITED STATES, OR BOTH.— The term ‘‘good wholly obtained or produced entirely in the territory of Australia, the United States, or both’’ means— (A) a mineral good extracted in the territory of Aus tralia, the United States, or both; (B) a vegetable good, as such goods are provided for in the HTS, harvested in the territory of Australia, the United States, or both; (C) a live animal born and raised in the territory of Australia, the United States, or both; (D) a good obtained from hunting, trapping, fishing, or aquaculture conducted in the territory of Australia, the United States, or both;
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