the creation of a product through— (A) a manufacturing process, or (B) in the case of a geologic resource, extraction. (24) Product The term product means any article, regardless of whether such article is— (A) exported from the country of origin, or (B) produced and sold only within the country of origin. (25) Relevant Federal agency The term relevant Federal agency means— (A) the Department of the Treasury, (B) the Department of Energy, (C) the Office of the United States Trade Representative, (D) the Department of Commerce, (E) the Department of State, (F) the Environmental Protection Agency, (G) the Council on Environmental Quality, (H) the Office of Science and Technology Policy, and (I) the Department of Homeland Security. (26) Transforming part The term transforming part means a product which is substantially transformed or refined into another product. (27) Upstream pollution The term upstream pollution means, with respect to any covered product— (A) the pollution associated with all covered component parts, covered contributing parts, and covered transforming parts, and (B) any fugitive pollution which occurs during extraction, refining, and transport of any part described in subparagraph (A). (b) World Bank classifications For purposes of this subchapter— (1) In general Subject to paragraph (2), the terms high-income country , upper-middle-income country , lower-middle-income country , and low-income country shall be defined based on the classification of the economy of a country by the World Bank. (2) High-income and upper-middle-income countries In the case of any country which, as of January 1, 2023, is classified by the World Bank as a high-income country or an upper-middle-income country, such country shall not be eligible to be reclassified as a lower-middle-income country or a low-income country. 4698. Establishment process and reassessments (a) In general The processes established under this section shall be utilized to— (1) provide the initial rules for application of the fee imposed under