PUBLIC LAW 103-182—DEC. 8, 1993 107 STAT. 2081 in the production of that good is not wholly obtained in the territory of Mexico, or (3) subheading 1806.10.42 or 2106.90.12 that is exported from the territory of Mexico, if any material provided for in subheading 1701.99 USC d in the production of that good is not a qualifying good, such good shall be treated as a nonoriginating good and, for purposes of this subsection, the terms "qualifying good" and "wholly obtained in the territory or have the meaning given such terms in paragraph 26 of section A of Annex 703.2 of the Agreement. (p) DEFINITIONS.— For purposes of this section— (1) CLASS OF MOTOR VEHiCLES.The term "class of motor vehicles" mesins any one of the following categories of motor vehicles: (A) Motor vehicles provided for in subheading 8701.20, subheading 8704.10, 8704.22, 8704.23, 8704.32, or 8704.90, or heading 8705 or 8706, or motor vehicles designed for the transport of 16 or more persons provided for in subheading 8702.10.00 or 8702.90.00. (B) Motor vehicles provided for in subheading 8701.10, or subheadings 8701.30 through 8701.90. (C) Motor vehicles for the transport of 15 or fewer persons provided for in subheading 8702.10.00 or 8702.90.00, or motor vehicles provided for in subheading 8704.21 or 8704.31. (D) Motor vehicles provided for in subheadings 8703.21 through 8703.90. (2) CUSTOMS VALUATION CODE. —The term "Customs Valuation Code" means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, including its interpretative notes. (3) F.O.B.—The term "F.O.B." means free on board, regardless of the mode of transportation, at the point of direct shipment by the seller to the buyer. (4) FUNGIBLE (XX)DS AND FUNGIBLE MATERIALS.— The terms "fungible goods" and "fungible materials" mean goods or materials that are interchangeable for commercial purposes and whose properties are essentially identical. (5) GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. — The term "Grenerally Accepted Accoxmting Principles" means the recognized consensus or substantial authoritative support in the territory of a NAFTA country with respect to the recording of revenues, expenses, costs, assets and liabilities, disclosure of information, and preparation of financial statements. These standards may be broad guidelines of general application as well as detailed standards, practices, or procedures. (6) GOODS WKLOLLY OBTAINED OR PRODUCED ENTIRELY IN THE TERRITORY OF ONE OR MORE OF THE NAFTA COUNTRIES. — The term "goods wholly obtained or mt)duced entirely in the territory of one or more of the NAFTA countries" means— (A) mineral goods extracted in the territory of one or more of the NAFTA countries; (B) vegetable goods harvested in the territory of one or more of the NAFTA countries; (C) live animals born and raised in the territory of one or more of the NAFTA countries;
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