in particular, fast-growing developing countries, do not enjoy competitive advantages because of the carbon tax liability of domestic manufacturers, and therefore increase their emissions, (3) to encourage foreign countries to take substantial action with respect to their greenhouse gas emissions, and (4) to ensure that the measures described in this subpart are designed and implemented in a manner consistent with applicable international agreements to which the United States is a party. 9912. Definitions In this part: (1) Carbon leakage The term carbon leakage means any substantial increase (as determined by 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.