Page:United States Statutes at Large Volume 104 Part 1.djvu/744

 104 STAT. 710 PUBLIC LAW 101-382—AUG. 20, 1990 19 USC 1466 note. (b) EFFECTIVE DATE. —The amendment made by this section shall apply to— (1) any entry made before the date of enactment of this Act that is not liquidated on the date of enactment of this Act, and (2) any entry made— (A) on or after the date of enactment of this Act, and (B) on or before December 31, 1992. SEC. 484F. CERTAIN DISTILLED SPIRITS IN FOREIGN TRADE ZONES. Subsection (c) of section 3 of the Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act, 48 Stat. 999, chapter 590; 19 U.S.C. 81c(c)) is amended— (1) by striking out "domestic" before "denatured distilled spirits, (2) by inserting "which have been withdrawn free of tax from a distilled spirits plant (within the meaning of section 5002(a)(l) of the Internal Revenue Code of 1986)" after "distilled spirits", (3) by striking out "Notwithstanding" and inserting in lieu thereof "(1) Notwithstanding", and (4) by adding at the end thereof the following new paragraph: "(2) Notwithstanding the provisions of the fifth proviso of subsection (a), distilled spirits which have been removed from a distilled spirits plant (as defined in section 5002(a)(l) of the Internal Revenue Code of 1986) upon payment or determination of tax may be used in the manufacture or production of medicines, medicinal preparation, food products, flavors, or flavoring extracts, which are unfit for beverage purposes, in a zone. Such products will be eligible for drawback under the internal revenue laws under the same conditions applicable to similar manufacturing or production operations occurring in customs territory.". SEC. 484G. ETHYL TERTIARY-BUTYL ETHER (a) IN GENERAL. — Subchapter I of chapter 99 is amended by inserting in numerical sequence the following new heading: 9901.00.52 Ethyl tertiary- butyl ether (provided for in subheading 2909.19.10) and any mixture containing ethyl tertiary- butyl ether... 6.66</liter No change 6.66^/liter The earlier (A, E, IL) of 12/31/92, 5.29^/liter or the date (CA) on which Treasury regulation § 1.40-1 is withdrawn or declared invalid (b) STAGED RATE REDUCTION.— Any staged reduction of a rate of duty set forth in heading 9901.00.50 of the Harmonized Tariff Schedule of the United States that was proclaimed by the President before the date of enactment of this Act and would otherwise take effect after the date of enactment of this Act shall also apply to the

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