Page:United States Statutes at Large Volume 94 Part 3.djvu/916

 94 STAT. 3560

PUBLIC LAW 96-609—DEC. 28, 1980

SEC. 118. SPECIAL EFFECTIVE DATE PROVISION.

19 USC 1514.

Upon request therefor filed with the customs officer concerned on or before the 180th day after the date of the enactment of this Act, the entry of any article— (1) which was made after June 30, 1980, and before such date of enactment, and (2) with respect to which there would have been no duty if the amendment or amendments, as the case may be, made by sections 103, 104, 108, 109, and 110 applied to such entry, shall, notwithstanding the provisions of section 514 of the Tariff Act of 1930 or any other provision of law, be liquidated or reliquidated as though such entry had been made on June 30, 1980. SEC. 119. HOVERCRAFT SKIRTS.

19 USC 1202.

(a) Subpart B of part 1 of the Appendix is amended by inserting in numerical sequence the following new item: 905.40

Textile fabrics of manmade fibers, coated or filled or laminated with natural rubber, for use in the manufacture of skirts for hovercraft (provided for in item 359.50, part 4C, schedule 3) Free

No change

On or before 6/30/ 83.

(b) The amendment made by subsection (a) shall apply with respect to articles entered on or after the date of the enactment of this Act. TITLE II—AMENDMENTS TO OTHER TRADE LAWS SEC. 201. SAME CONDITION DRAWBACK.

19 USC 1313 note.

(a) Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended— (1) by redesignating subsections (j) and (k) as subsections (k) and (1), respectively; and (2) by inserting immediately after subsection (i) the following: "(j) SAME CONDITION DRAWBACK.—(1) If imported merchandise, on which was paid any duty, tax, or fee imposed under Federal law because of its importation— "(A) is, before the close of the three-year period beginning on the date of importation— "(i) exported in the same condition as when imported, or "(ii) destroyed under Customs supervision; and "(B) is not used within the United States before such exportation or destruction; then upon such exportation or destruction 99 per centum of the amount of each such duty, tax, and fee so paid shall be refunded as drawback. "(2) The performing of incidental operations (including, but not limited to, testing, cleaning, repacking, and inspecting) on the imported merchandise itself, not amounting to manufacture or production for drawback purposes under the preceding provisions of this section, shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B).". (b) The amendments made by subsection (a) shall apply with respect to articles entered, or withdrawn from warehouse, for consumption on or after the date of the enactment of this Act.

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