This regulation establishes an exemption from the requirement of a tolerance for residues of the Bacillus thuringiensis VIP3A insect control protein as expressed in event COT102 and the genetic material necessary for its production on cotton when applied/used as a plant- incorporated protectant. Syngenta Seeds submitted a petition to EPA under the Federal Food, Drug, and Cosmetic Act (FFDCA), as amended by the Food Quality Protection Act of 1996 (FQPA), requesting an exemption from the requirement of a tolerance. This regulation eliminates the need to establish a maximum permissible level for residues of Bacillus thuringiensis VIP3A insect control protein as expressed in event COT102 and the genetic material necessary for its production.