importer
(4) Definitions In this subsection: (A) Importer The term “importer” means one of the parties qualifying as an importer of record under section 1484(a)(2)(B) of this title . (B) Nonresident importer The term “nonresident importer” means an importer who is— (i) an individual who is not a citizen of the United States or an alien lawfully admitted for permanent residence in the United States; or (ii) a partnership, corporation, or other commercial entity that is not organized under the laws of a jurisdiction within the customs territory of the United States (as such term is defined in General Note 2 of the Harmonized Tariff Schedule of the United States) or in the Virgin Islands of the United States.