; or (ii) is used by the controlled foreign corporation or a related person as a component in other property which is so sold, leased, or rented. (D) Exception for certain agricultural commodities The term imported property does not include any agricultural commodity which is not grown in the United States in commercially marketable quantities. (3) Definitions and special rules (A) Import For purposes of this subsection, the term import means entering, or withdrawal from warehouse, for consumption or use. Such term includes any grant of the right to use intangible property (as defined in section 936(h)(3)(B)) in the United States. (B) United states For purposes of this subsection, the term United States includes the Commonwealth of Puerto Rico, the Virgin Islands of the United States, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. (C) Unrelated person For purposes of this subsection, the term unrelated person means any person who is not a related person with respect to the controlled foreign corporation. (D) Coordination with foreign base company sales income For purposes of this section, the term foreign base company sales income shall not include any imported property income. . (c) Separate Application of Limitations on Foreign Tax Credit for Imported Property Income (1) In general Paragraph (1) of section 904(d) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by inserting after subparagraph (A) the following new subparagraph: (B) imported property income, and . (2) Imported property income defined Paragraph (2) of section 904(d) of such Code is amended by redesignating subparagraphs (I) and (K) as subparagraphs (J) and (K) respectively, and by inserting after subparagraph (H) the following new subparagraph: (I) Imported property income The term imported property income means any income received or accrued by any person which is of a kind which would be imported property income