and special rules (a) Definitions For purposes of this subchapter— (1) Covered item (A) In general The term covered item means a single-use product which contains taxable virgin plastic resin, including any packaging, food service product, beverage container, or bag. (B) Exclusion The term covered item shall not include— (i) a medical product which— (I) is regulated under— (aa) the Federal Food, Drug, and Cosmetic Act, or (bb) the Public Health Service Act, and (II) the Secretary of Health and Human Services declares needs to be made of virgin plastic for public health or the health of the user, (ii) a container for— (I) a drug, (II) infant formula, (III) a meal replacement liquid, (IV) a biologic, or (V) a medical device, (iii) a personal or feminine hygiene product that could be unsafe or unsanitary to recycle, (iv) a sexual health product, or (v) packaging— (I) for a product described in clauses (i) through (iv), or (II) used for the shipment of hazardous materials that is prohibited from being composed of used materials under section 178.509 or 178.522 of title 49, Code of Federal Regulations (as in effect on the date of enactment of this subchapter). (C) Other terms (i) Bag The term bag means a container which is— (I) a single-use product which contains taxable virgin plastic resin, and (II) made of flexible material with an opening and used for carrying items. (ii) Beverage container The term beverage container means a vessel for beverages— (I) which is a single-use product which contains taxable virgin plastic resin, and (II) the volume of which is not greater than 3 liters. (iii) Food service product The term food service product means an item— (I) which is a single-use product which contains taxable virgin plastic resin, and (II) designed to deliver a food product, including a utensil, straw, drink cup, drink lid, food package, food container, plate, bowl, meat tray, or food wrap. (iv) Packaging (I) In general The term packaging means a package, container, packing materials, or other material— (aa)