Bowaters corporation
(1) Bowaters corporation .— The term “Bowaters corporation” means a corporation that has filed a certificate under oath with the Secretary, in the form and at the times prescribed by the Secretary, establishing that— (A) the corporation is incorporated under the laws of the United States or a State; (B) a majority of the officers and directors of the corporation are individuals who are citizens of the United States; (C) at least 90 percent of the employees of the corporation are residents of the United States; (D) the corporation is engaged primarily in a manufacturing or mineral industry in the United States; (E) the total book value of the vessels owned by the corporation is not more than 10 percent of the total book value of the assets of the corporation; and (F) the corporation buys or produces in the United States at least 75 percent of the raw materials used or sold in its operations.