Page:United States Statutes at Large Volume 110 Part 5.djvu/459

 PUBLIC LAW 104-295—OCT. 11, 1996 110 STAT. 3533 (B) before the date that is 15 days after the date of the enactment of this Act, and to which lower rate of duty would have applied if the entry had been made on or after the date that is 15 days after the date of the enactment of this Act, shall be liquidated or reliquidated as if such subheading 2921.59.17 as so amended applied to such entry and the Secretary of the Treasury shall remnd any excess duty paid with respect to such entry. (3) REQUESTS.— Liquidation or reliquidation may be made under subsection (b)(2) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Customs Service— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located. SEC. 27. CERTAIN UNUQUIDATED VESSEL REPAIR ENTRIES. Section 484E of the Customs and Trade Act of 1990 (19 U.S.C. 1466 note) is amended— (1) in subsection (b)— (A) by striking "and" at the end of paragraph (2)(B); (B) by redesignating paragraph (3) as paragraph (4); and (C) by inserting after paragraph (2) the following new paragraph; "(3) any entry listed in subsection (c) that was made during the period beginning on January 1, 1993, and ending on December 31, 1994, to the extent such entry involves the purchase of equipment, the use of materials, or the expense of repairs in a foreign country for 66 LASH (Lighter Aboard Ship) barges documented under the laws of the United States if— "(A) such entry was not Uquidated on January 1, 1995; and "(B) such entry, had it been made on or after January 1, 1995, would otherwise be eligible for the exemption provided in section 466(h)(1) of the Tariff Act of 1930 (19 U.S.C. 1466(h)(1)), and"; and (2) by adding at the end the following: "(c) ENTRIES. — The entries referred to in subsection (b)(3) are the following: " (1) NUMBERED ENTRIES.— Entry Number Date of Entry C14-0025455-8 August 18, 1993 C14-0025456-6 August 18, 1993 C14-0025457-4 August 18, 1993 C14-0025473-1 August 27, 1993 C14-0025478-0 September 13, 1993 C14-0025479-8 September 13, 1993 C14-0025480-6 September 13, 1993 C14-0025481-4 September 13, 1993 C14-0025511-8 April 16, 1993 C14-0025533-2 April 30, 1993

�