a determination under this subparagraph, the Secretary shall consider— (I) data submitted by the petitioner, (II) data solicited by the Secretary from other entities in the sector, and (III) data specified in paragraph (1)(C). (iii) Basis of subsector determination (I) In general Except as provided in subclause (II), the Secretary shall determine an entity or group of entities to be a subsector of a 6-digit section of the NAICS code based only on the products manufactured and not the industrial process by which the products are manufactured. (II) Type of material The Secretary may determine an entity or group of entities that manufacture a product from primarily virgin material to be a separate subsector from another entity or group of entities that manufacture the same product primarily from recycled material. (iv) Use of most recent data In determining whether to designate a sector or subsector as an eligible industrial sector under this subparagraph, the Secretary shall use the most recent data available from the sources described in paragraph (1)(C), rather than the data from the years specified in paragraph (1)(C), to determine the trade intensity of the sector or subsector, but only for determining the trade intensity. (v) Final action The Secretary shall take final action on a petition described in this subparagraph not later than 180 days after the date the completed petition is received by the Secretary. (3) Cessation of qualifying activities If, as determined by the Secretary, an industrial sector or a covered good within the sector is no longer liable to be designated under this section, the Commissioner shall cease to apply the border tax adjustment on the relevant covered goods with effect from January 1 of the following year. 9914. Border tax adjustment rate (a) Establishment The Secretary, with the concurrence of the Commissioner, shall promulgate regulations— (1) establishing the products which are liable for, and requiring payment of, the border tax adjustment rate, (2) establishing a general