text: SECTION 1. TEMPORARY DUTY REDUCTIONS FOR CERTAIN COTTON SHIRTING 
                FABRIC.
  
      (a) Certain Cotton Shirting Fabrics.--
              (1) In general.--Subchapter II of chapter 99 of the 
          Harmonized Tariff Schedule of the United States is amended by 
          inserting in numerical sequence the following new headings:
  
        
  
  ``      9902.52.08       Woven fabrics of     Free       No change        No change        On or before 12/
                            cotton, of a type                                                 31/2008
                            described in
                            subheading
                            5208.21, 5208.22,
                            5208.29, 5208.31,
                            5208.32, 5208.39,
                            5208.41, 5208.42,
                            5208.49, 5208.51,
                            5208.52, or
                            5208.59 of average
                            yarn number
                            exceeding 135
                            metric, other than
                            fabrics provided
                            for in heading
                            9902.52.09,
                            certified by the
                            importer to be
                            suitable for use
                            in men's and boys'
                            shirts, the
                            foregoing imported
                            by or for the
                            benefit of a
                            manufacturer of
                            men's and boys'
                            shirts under the
                            terms of U.S.
                            Notes 18 and 19 of
                            this subchapter...
          9902.52.09       Woven fabrics of     Free       No change        No change        On or before 12/
                            cotton of a type                                                  31/2008           ''
                            described in                                                                         .
                            subheading
                            5208.21, 5208.22,
                            5208.29, 5208.31,
                            5208.32, 5208.39,
                            5208.41, 5208.42,
                            5208.49, 5208.51,
                            5208.52, or
                            5208.59 of average
                            yarn number
                            exceeding 135
                            metric, certified
                            by the importer to
                            be wholly of pima
                            cotton grown in
                            the United States
                            and to be suitable
                            for use in men's
                            and boys' shirts,
                            the foregoing
                            imported by or for
                            the benefit of a
                            manufacturer of
                            men's and boys'
                            shirts under the
                            terms of U.S. Note
                            18 of this
                            subchapter........
  
              (2) Definitions and limitation on quantity of imports.--The 
          U.S. Notes to subchapter II of chapter 99 of the Harmonized 
          Tariff Schedule of the United States are amended by adding at 
          the end the following:
  ``18. For purposes of headings 9902.52.08 and 9902.52.09, the term 
          ``manufacturer'' means a person or entity that cuts and sews 
          men's and boys' shirts in the United States.
  ``19. The aggregate quantity of fabrics entered under heading 
          9902.52.08 from January 1 to December 31 of each year, 
          inclusive, by or on behalf of each manufacturer of men's and 
          boys' shirts shall be limited to 85 percent of the total square 
          meter equivalents of all imported woven fabrics of cotton 
          containing 85 percent or more by weight of cotton used by such 
          manufacturer in cutting and sewing men's and boys' cotton 
          shirts in the United States and purchased by such manufacturer 
          during calendar year 2000.''.
      (b) Determination of Tariff-Rate Quotas.--
              (1) Authority to issue licenses and license use.--In order 
          to implement the limitation on the quantity of cotton woven 
          fabrics that may be entered under heading 9902.52.08 of the 
          Harmonized Tariff Schedule of the United States, as required by 
          U.S. Note 19 to subchapter II of chapter 99 of such Schedule, 
          the Secretary of Commerce shall issue licenses to eligible 
          manufacturers under such heading 9902.52.08, specifying the 
          restrictions under each such license on the quantity of cotton 
          woven fabrics that may be entered each year by or on behalf of 
          the manufacturer. A licensee may assign the authority (in whole 
          or in part) under the license to import fabric under subheading 
          9902.52.08 of such Schedule.
              (2) Licenses under u.s. note 19.--For purposes of U.S. Note 
          19 to subchapter II of chapter 99 of the Harmonized Tariff 
          Schedule of the United States, the Secretary of Commerce shall 
          issue a license to a manufacturer within 60 days after the 
          manufacturer files with the Secretary of Commerce an 
          application containing a notarized affidavit from an officer of 
          the manufacturer that the manufacturer is eligible to receive a 
          license and stating the quantity of imported woven fabrics of 
          cotton containing 85 percent or more by weight of cotton 
          purchased during calendar year 2000 for use in the cutting and 
          sewing of men's and boys' shirts in the United States.
              (3) Affidavits.--For purposes of an affidavit described in 
          this subsection, the date of purchase shall be--
                      (A) the invoice date if the manufacturer is not the 
                  importer of record; and
                      (B) the date of entry if the manufacturer is the 
                  importer of record.
  
  SEC. 2. COTTON TRUST FUND.
  
      (a) Establishment of Trust Fund.--
              (1) In general.--There is established in the Treasury of 
          the United States a trust fund to be known as the ``Pima Cotton 
          Trust Fund'' (in this section referred to as the ``Trust 
          Fund''), consisting of such amounts as may be transferred to 
          the Trust Fund under paragraph (2).
              (2) Transfer of amounts.--
                      (A) In general.--Beginning October 1, 2006, the 
                  Secretary of the Treasury shall transfer to the Trust 
                  Fund, from the general fund of the Treasury, amounts 
                  determined by the Secretary of the Treasury to be 
                  equivalent to the amounts received in the general fund 
                  that are attributable to duties received since January 
                  1, 1994, on articles under subheadings 5208.21.60, 
                  5208.22.80, 5208.29.80, 5208.31.80, 5208.32.50, 
                  5208.39.80, 5208.41.80, 5208.42.50, 5208.49.80, 
                  5208.51.80, 5208.52.50, 5208.59.80, 5210.21.80, and 
                  5210.31.80 of the Harmonized Tariff Schedule of the 
                  United States, subject to the limitation in 
                  subparagraph (B).
                      (B) Limitation.--The Secretary may not transfer 
                  more than $16,000,000 to the Trust fund in any fiscal 
                  year, and may not transfer any amount beginning on or 
                  after October 1, 2008.
              (3) Distribution of funds.--From amounts in the Trust Fund, 
          the Commissioner of the Bureau of Customs and Border Protection 
          shall make the following payments annually beginning in fiscal 
          year 2007:
                      (A) 25 percent of the amounts in the Trust Fund 
                  shall be paid annually to a nationally recognized 
                  association established for the promotion of pima 
                  cotton grown in the United States for the use in 
                  textile and apparel goods.
                      (B) 25 percent of the amounts in the Trust Fund 
                  shall be paid annually to yarn spinners of pima cotton 
                  grown in the United States, and shall be allocated to 
                  each spinner in an amount that bears the same ratio 
                  as--
                              (i) the spinner's production of ring spun 
                          cotton yarns, measuring less than 83.33 decitex 
                          (exceeding 120 metric number) from pima cotton 
                          grown in the United States in single and plied 
                          form during calendar year 2002 (as evidenced by 
                          an affidavit provided by the spinner) bears 
                          to--
                              (ii) the production of the yarns described 
                          in clause (i) during calendar year 2002 for all 
                          spinners who qualify under this subparagraph.
                      (C) 50 percent of the amounts in the Trust Fund 
                  shall be paid annually to those manufacturers who cut 
                  and sew cotton shirts in the United States who certify 
                  that they used imported cotton fabric during the period 
                  January 1, 1998, through July 1, 2003, and shall be 
                  allocated to each such manufacturer in an amount that 
                  bears the same ratio as--
                              (i) the dollar value (excluding duty, 
                          shipping, and related costs) of imported woven 
                          cotton shirting fabric of 80s or higher count 
                          and 2-ply in warp purchased by the manufacturer 
                          during calendar year 2002 (as evidenced by an 
                          affidavit from the manufacturer that meets the 
                          requirements of paragraph (4)) used in the 
                          manufacturing of men's and boys' cotton shirts, 
                          bears to--
                              (ii) the dollar value (excluding duty, 
                          shipping, and related costs) of the fabric 
                          described in clause (i) purchased during 
                          calendar year 2002 by all manufacturers who 
                          qualify under this subparagraph.
              (4) Affidavit of shirting manufacturers.--The affidavit 
          required by paragraph (3)(C) is a notarized affidavit provided 
          by an officer of the manufacturer of men's and boys' shirts 
          concerned that affirms--
                      (A) that the manufacturer used imported cotton 
                  fabric during the period January 1, 1998, through July 
                  1, 2003, to cut and sew men's and boys' woven cotton 
                  shirts in the United States;
                      (B) the dollar value of imported woven cotton 
                  shirting fabric of 80s or higher count and 2-ply in 
                  warp purchased during calendar year 2002;
                      (C) that the manufacturer maintains invoices along 
                  with other supporting documentation (such as price 
                  lists and other technical descriptions of the fabric 
                  qualities) showing the dollar value of such fabric 
                  purchased, the date of purchase, and evidencing the 
                  fabric as woven cotton fabric of 80s or higher count 
                  and 2-ply in warp; and
                      (D) that the fabric was suitable for use in the 
                  manufacturing of men's and boys' cotton shirts.
              (5) Date of purchase.--For purposes of the affidavit under 
          paragraph (4), the date of purchase shall be the invoice date, 
          and the dollar value shall be determined excluding duty, 
          shipping, and related costs.
              (6) Affidavit of yarn spinners.--The affidavit required by 
          paragraph (3)(B) is a notarized affidavit provided by an 
          officer of the producer of ring spun yarns that affirms--
                      (A) that the producer used pima cotton grown in the 
                  United States during the period January 1, 2002, 
                  through December 31, 2002, to produce ring spun cotton 
                  yarns, measuring less than 83.33 decitex (exceeding 120 
                  metric number), in single and plied form during 2002;
                      (B) the quantity, measured in pounds, of ring spun 
                  cotton yarns, measuring less than 83.33 decitex 
                  (exceeding 120 metric number), in single and plied form 
                  during calendar year 2002; and
                      (C) that the producer maintains supporting 
                  documentation showing the quantity of such yarns 
                  produced, and evidencing the yarns as ring spun cotton 
                  yarns, measuring less than 83.33 decitex (exceeding 120 
                  metric number), in single and plied form during 
                  calendar year 2002.
              (7) No appeal.--Any amount paid by the Commissioner of the 
          Bureau of Customs and Border Protection under this section 
          shall be final and not subject to appeal or protest.
target: Amends the Harmonized Tariff Schedule of the United States (HTSUS) to reduce, through December 31, 2008 , the duty on certain cotton shirting fabrics.
  
  Limits the quantity of imported cotton woven fabric entered by or on behalf of each manufacturer of men's and boy's shirts. Provides for the issuance of import licenses subject to such limitation.
  
  Establishes the Pima Cotton Trust Fund within the Treasury, consisting of transfers from the general fund in amounts attributable to the duty received since January 1, 1994, on woven fabrics of cotten under specified HTSUS headings.
  
  Provides for annual distribution of amounts from such Fund to a nationally recognized association of shirting manufacturers for the promotion of U.S.-grown pima cotton, and to yarn spinners of such cotton.
feat_title: To provide temporary duty reductions for certain cotton fabrics, and for other purposes.