In this section, an aircraft is deemed not to have been imported into the United States if the aircraft
(1) was owned on November 5, 1990, by
(A) a corporation, trust, or partnership organized under the laws of the United States or a State (including the District of Columbia);
(B) an individual who is a citizen of the United States; or
(C) an entity that is owned or controlled by a corporation, trust, partnership, or individual described in subclause (A) or (B) of this clause; and