The term cotton means all Upland cotton harvested in the United States and all imports of Upland cotton, including the Upland cotton content of products derived thereof. The term cotton does not include imported cotton for which the assessment is less than the value of $2.00 per line item entry as established by regulations. [62 FR 1660, Jan. 13, 1997, as amended at 67 FR 21169, Apr. 30, 2002]