Eligible articles. The term eligible when used with reference to an article means merchandise which is imported directly from a beneficiary country as provided in 10.204, which meets the country of origin criteria set forth in 10.205 and the value-content requirement set forth in 10.206, and which, if the requirements of 10.207 are met, is therefore entitled to duty-free treatment under the ATPA. However, the following merchandise shall not be considered eligible articles entitled to duty-free treatment under the ATPA:
(1) Textiles and apparel articles which were not eligible articles for purposes of the ATPA on January 1, 1994, as the ATPA was in effect on that date, except as otherwise provided in §§ 10.241 through 10.248;
(2) Rum and tafia classified in subheading 2208.40, Harmonized Tariff Schedule of the United States;
(3) Sugars, syrups, and sugar-containing products subject to over-quota duty rates under applicable tariff-rate quotas; or
(4) Tuna prepared or preserved in any manner in airtight containers, except as otherwise provided in §§ 10.251 through 10.257.