The Offshore Assembly Provisions of the U

The offshore assembly provisions of the U.S. tariff code:

A) allow firms to drill for oil tax free within 300 miles of the U.S. coast.
B) enable countries to hire lower skilled workers on a nonpermanent basis for assembly of products.
C) allow special tariff treatment for firms to export U.S. made parts to foreign countries for assembly and re-exportation back to the U.S.
D) is a provision designed to protect U.S. firms by taxing foreign firms for using U.S. made parts that require offshore assembly.
E) were repealed in 1996.