Page:United States Statutes at Large Volume 84 Part 2.djvu/746

 PUBLIC LAW 91-692-JAN. 12, 1971

2076 804.20

77A Stat. 405.

46 Stat. 693.

J e t aircraft engines.

Other, except articles excluded by headnote 1(c) of this subpart.

A duty (in lieu of any other duty or tax) equal to the sum of any duty and internalrevenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal-revenue tax imposed, at the time such article is entered. upon the importation Of like articles not previously exported.

[84 STAT. A duty (in lieu of any other duty or tax) equal to the sum of any duty and internalrevenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any Internal-revenue tax imposed. at the time such article is entered. upon the importation of like articles not previously exported.

(b) Headnotes 1 and 2, schedule 8, part lA of such Schedules are each amended by striking out "item 804.00" and inserting in lieu thereof "items 804.10 and 804.20". SEC. 2. The amendments made by the first section of this Act shall apply to articles entered, or withdrawn from warehouse, for consumption on or after the date of the enactment of this Act. SEC. 3. (a) Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended by redesignating subsections (h), (i), and (j) as (i), (j), and (k), respectivdy, and by inserting after subsection (g) the following new subsection: "(h) Upon the exportation of jet aircraft engines manufactured or produced abroad that have been overhauled, repaired, rebuilt, or reconditioned in the United States with the use of imported merchandise, including parts, there shall be refunded, upon satisfactory proof that such imported merchandise has been so used, the duties which have been paid thereon, in amounts not less than $100." (b) The amendments made by subsection (a) shall apply with respect to articles exported on or after the date of the enactment of this Act. Approved January 12, 1971.

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