; or (B) any textile-based product contained in chapter 39, 42, 64, 65, 66, 70, 94, or 96 of the Harmonized Tariff Schedule of the United States. (3) Qualifying Western Hemisphere country The term qualifying Western Hemisphere country means any country— (A) which is located in the Western Hemisphere, and (B) with which the United States has a free trade agreement in effect. 139K. Textile fiber products exported to qualifying Western Hemisphere countries (a) In general In the case of a corporation, gross income shall not include any income from the qualifying foreign sale of any qualified textile fiber product. (b) Qualifying foreign sale For purposes of this section— (1) In general The term qualifying foreign sale means any sale or exchange which the taxpayer establishes to the satisfaction of the Secretary is for any use, disposition, or consumption within a qualifying Western Hemisphere country (as defined in section 139J). (2) Special rules For purposes of this subsection, rules similar to the rules of subparagraphs (B)(i) and (C)(i) of section 250(b)(5) shall apply. (c) Qualified textile fiber product For purposes of this section— (1) In general The term qualifying textile fiber product means any inventory property (as defined in section 865(i)(1)) which— (A) is a textile fiber product; and (B) is— (i) an originating good under section 202(c) of the United States-Mexico-Canada Agreement Implementation Act ( 19 U.S.C. 4531 ), section 203(b) of the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act ( 19 U.S.C. 4033(b) ), or a comparable provision of an Act to implement a free trade agreement between the United States and a qualifying Western Hemisphere country; or (ii) an eligible article under section 213 of the Caribbean Basin Economic Recovery Act ( 19 U.S.C. 2703 ). (2) Textile fiber product The term textile fiber product means a product put up for sale that is— (A) classifiable under any of chapters 50 through 63 of the Harmonized Tariff Schedule of the United States