entering such product into the United States for consumption, use, or warehousing (as described in subsection (d)(2) of such section), (2) in the case of coal— (A) any producer subject to the tax under section 4121, and (B) any importer of coal into the United States, (3) in the case of natural gas— (A) any entity which produces natural gas (as defined in section 613A(e)(2)) from a well located in the United States, and (B) any importer of natural gas into the United States, (4) in the case of fluorinated gases, any entity required to report the emission of a fluorinated gas under part 98 of title 40, Code of Federal Regulations, (5) in the case of solid biomass, any entity which operates a facility that combusts such solid biomass in a manner which emits a greenhouse gas into the atmosphere, and (6) any entity or class of entities which, as determined by the Secretary, is transporting, selling, or otherwise using a covered fuel in a manner which emits a greenhouse gas into the atmosphere and which has not been covered by the carbon fee, the fluorinated greenhouse gas fee, or the carbon border fee adjustment. (e) Covered fuel The term covered fuel means crude oil, natural gas, coal, solid biomass, or any other product derived from crude oil, natural gas, or coal which shall be used so as to emit greenhouse gases to the atmosphere. (f) Full fuel cycle greenhouse gas emissions The term full fuel cycle greenhouse gas emissions means the greenhouse gas content of a covered fuel (excluding solid biomass) plus that covered fuel’s upstream greenhouse gas emissions. (g) Greenhouse gas The term greenhouse gas has the same meaning given such term under paragraph (3) of section 901 of the Energy Independence and Security Act of 2007 ( 42 U.S.C. 17321 ), and shall include any other gases as identified by rule of the Administrator. (h) Greenhouse gas content The term greenhouse gas content means the amount of greenhouse gases, expressed in metric tons of CO 2 -e, which would be emitted to the atmosphere by the use of a