; eligible period For purposes of this section— (1) Applicable percentage The term applicable percentage means, with respect to any specified product, the percentage (not less than 5 percent nor more than 20 percent) under subsection (e)(4) with respect to such product. (2) Eligible period The term eligible period means, with respect to any specified product, the period (not less than 5 years nor more than 10 years) under subsection (e)(5) with respect to such product. (3) Separate application to each specified product Subsection (a) shall be applied separately with respect to each of the specified products designated under subsection (e). (c) Specified product For purposes of this section— (1) In general The term specified product means any designated domestic product— (A) the original use of which commences with the taxpayer, and (B) which is acquired by the taxpayer for use or lease, but not for resale. (2) Designated domestic product The term designated domestic product means any designated product which has been certified by the Secretary as— (A) having been assembled in the United States, and (B) consisting at least 60 percent of components assembled or otherwise arising in the United States. (3) Designated product The term designated product means the 10 products designated by the Secretary, in consultation with the Commission, under subsection (e). (d) Application with other credits (1) Business credit treated as part of general business credit So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to property used by the taxpayer in the conduct of a trade or business shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)). (2) Personal credit For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable