### Question
How is the "covered merchandise" defined?


### Answer
The term **covered merchandise** is defined in *19 U.S.C. § 4361* as follows -

> merchandise that is subject to—


(A) a countervailing duty order issued under section 706 of the Tariff Act of 1930 (19 U.S.C. 1671e)

#### Citation:
  - *19 U.S.C. § 4361*
  - Heading: **CHAPTER 28-TRADE FACILITATION AND TRADE ENFORCEMENT > SUBCHAPTER IV-PREVENTION OF EVASION OF ANTIDUMPING AND COUNTERVAILING DUTY ORDERS**

