which is assigned a 6-digit NAICS code which is included in any of the following clauses: (i) 211120 (petroleum extraction). (ii) 211130 (natural gas extraction). (iii) 212114 (surface coal mining). (iv) 212115 (underground coal mining). (v) 322110 (pulp mills). (vi) 322120 (paper mills). (vii) 322130 (paperboard mills). (viii) 324110 (petroleum refineries). (ix) 324121 (asphalt paving mixture and block manufacturing). (x) 324122 (asphalt shingle and coating materials manufacturing). (xi) 324199 (all other petroleum and coal products manufacturing). (xii) 325110 (petrochemical manufacturing). (xiii) 325120 (industrial gas manufacturing). (xiv) 325193 (ethyl alcohol manufacturing). (xv) 325199 (other basic organic chemical manufacturing). (xvi) 325311 (nitrogenous fertilizer manufacturing). (xvii) 327211, 327212, 327213, or 327215 (glass). (xviii) 327310 (cement). (xix) 327410 or 327420 (lime and gypsum product manufacturing). (xx) 331110 (iron and steel). (xxi) 331313 or 331314 (aluminum). (B) Exceptions (i) Industrial gas manufacturing Subparagraph (A)(xiii) shall apply only with respect to the production of hydrogen. (ii) Other basic organic chemical manufacturing Subparagraph (A)(xv) shall apply only with respect to the production of adipic acid. (5) Covered primary good The term covered primary good means any good which is produced as part of a trade or business operating within a covered national industry, and includes (except as otherwise provided under section 4691(b)(1)(C)) any good classifiable under the same 6-digit subheading of the Harmonized Tariff Schedule of the United States. (6) Eligible facility The term eligible facility means any facility (as such term is defined for purposes of the Greenhouse Gas Reporting Program) which is— (A) operated by a covered entity for the production of any covered primary good, and (B) located within the United States. (7) Finished good (A) In general The term finished good means any good which— (i) for calendar years 2027 and 2028— (I) contains greater than 500