United States exporter
(1) the term “United States exporter” means— (A) a United States citizen, (B) a corporation, partnership, or other association created under the laws of the United States or of any State, or (C) a foreign corporation, partnership, or other association, more than 95 percent of which is owned by persons described in subparagraphs (A) and (B), that exports, or seeks to export, goods or services produced in the United States;