; bears to (ii) the production of the yarns described in clause (i) during the previous calendar year for all spinners who qualify under this subparagraph. (C) Fifty percent of such amounts for a calendar year shall be paid to manufacturers who cut and sew cotton shirts in the United States who certify that they used imported cotton fabric during the previous calendar year, to 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 the previous calendar year (as evidenced by an affidavit provided by the manufacturer that meets the requirements of subsection (c)(2)) 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 the previous calendar year by all manufacturers who qualify under this subparagraph. (2) Wool manufacturers From amounts specified in subsection (e)(2)(B), the Secretary shall make payments as follows: (A) To each eligible manufacturer under paragraph (3) of section 4002(c) of the Wool Suit and Textile Trade Extension Act of 2004 ( Public Law 108–429 ; 118 Stat. 2600), as amended by section 1633(c) of the Miscellaneous Trade and Technical Corrections Act of 2006 (Public Law 109– 280; 120 Stat. 1166) and section 325(b) of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (division C of Public Law 110–343