the Secretary) in greenhouse gas emissions by entities located in other countries caused by a cost of production increase in the United States resulting from implementation of this title. (2) Border tax adjustment The term border tax adjustment means the levying of a tax on imported covered goods equivalent to the amount of tax paid pursuant to part 1 of this subtitle in the manufacture of comparable domestic manufactured goods, and the rebating of the tax paid pursuant to part 1 of this subtitle that has been paid on covered goods exported from the United States. (3) Border tax adjustment rate The term border tax adjustment rate means the amount of tax that would be paid on a covered good produced in the United States in the current year. (4) Commissioner The term Commissioner means the Commissioner of United States Customs and Border Protection. (5) Covered good The term covered good means a good that is— (A) entered under a heading or subheading of the Harmonized Tariff Schedule of the United States that corresponds to the NAICS code for an eligible industrial sector, as established in the concordance between NAICS codes and the Harmonized Tariff Schedule of the United States prepared by the United States Census Bureau, or (B) a manufactured item for consumption. (6) Eligible industrial sector The term eligible industrial sector means an industrial sector determined by the Secretary under section 9913. (7) Industrial sector The term industrial sector means any sector that— (A) is in the manufacturing sector (as defined in NAICS codes 31, 32, and 33), or (B) is part of, or an entire, sector that beneficiates or otherwise processes (including agglomeration) metal ores, including iron and copper ores, soda ash, and phosphate. The term industrial sector does not include any part of a sector that extracts fossil fuels, metal ores, soda ash, or phosphate. (8) Manufactured item for consumption The term manufactured item for consumption means any good— (A) that includes in substantial quantities one or more goods