plastic resin means any resin— (i) which is derived from petroleum or gas (including ethylene, propylene, polyethylene, polypropylene, polystyrene, and polyvinyl chloride), and (ii) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing. (B) Exclusion of post-consumer recycled resin The term taxable virgin plastic resin shall not include any resin which is established to the satisfaction of the Secretary to be reprocessed from recovered material so that it can be used in place of resin described in clause (i) of subparagraph (A). (4) United States The term United States has the meaning given such term by section 4612(a)(4). (5) Importer The term importer means the person entering the taxable virgin plastic resin or covered item into the United States for consumption, use, or warehousing. (b) Fraction of a pound In the case of a fraction of a pound, the tax imposed by section 4691 shall be the same fraction of the amount of such tax imposed on a whole pound. (c) Use treated as sale If any applicable entity manufactures, produces, or imports any taxable virgin plastic resin and uses such resin, then such person shall be liable for tax under section 4691 in the same manner as if such resin were sold by such entity. (d) Exception for certain uses (1) In general Under regulations prescribed by the Secretary, in the case of any taxable virgin plastic resin for which the manufacturer, producer, or importer of such resin— (A) certifies that such resin will only be used in the manufacture or production within the United States of any product which is not a covered item, and (B) satisfies the registration requirements under paragraph (2), no tax shall be imposed under section 4691(a)(1). (2) Registration (A) In general With respect to any taxable year, the Secretary shall require any person seeking an exemption under paragraph (1) to register with the Secretary at such time, in such form and manner, and subject to such terms and conditions, as the