Page:United States Statutes at Large Volume 98 Part 3.djvu/605

 PUBLIC LAW 98-573—OCT. 30, 1984

98 STAT. 2977

operated by, or under the control of, United States persons and owned— "(A) wholly by United States persons, or "(B) in substantial part by United States persons, or "(C) by the United States; "(2) such articles were maintained or utilized while in space solely on board such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section; and "(3) such articles were returned to the customs territory directly from space aboard such spacecraft or aboard another spacecraft which meets the requirements of paragraph (1)(A) through (C) of this section; without regard to whether such articles have been advanced in value or improved in condition by any process of manufacture or other means while in space.". (b) Headnote 5 of the general headnotes of the Tariff Schedules of the United States (19 U.S.C. 1202) is amended— (A) by striking out "media; and" in subdivision (e) and inserting in lieu thereof "media,"; (B) by adding after subdivision (e) the following new subdivision: "(f) articles returned from space within the purview of section 484a of the Tariff Act of 1930; and"; and (C) by redesignating subdivision (f) as subdivision (g). SEC. 210. DATE OF LIQUIDATION OR RELIQUIDATION.

(a) Section 505 of the Tariff Act of 1930 (19 U.S.C. 1505) is amended by adding at the end thereof the following new subsection: "(c) Duties determined to be due upon liquidation or reliquidation shall be due 15 days after the date of that liquidation or reliquidation, and unless payment of the duties is received by the appropriate customs officer within 30 days after that date, shall be considered delinquent and bear interest from the 15th day after the date of liquidation or reliquidation at a rate determined by the Secretary of the Treasury.". (b) Section 520 of the Tariff Act of 1930 (19 U.S.C. 1520) is amended by adding at the end thereof the following new subsection: "(d) If a determination is made to reliquidate an entry as a result of a protest filed under section 514 of this Act or an application for relief made under subsection (c)(1) of this section, or if reliquidation is ordered by an appropriate court, interest shall be allowed on any amount paid as increased or additional duties under section 505(c) of this Act at the annual rate established pursuant to that section and determined as of the 15th day after the date of liquidation or reliquidation. The interest shall be calculated from the date of payment to the date of (1) the refund, or (2) the filing of a summons under section 2632 of title 28, United States Code, whichever occurs first.". SEC. 211. OPERATION OF CERTAIN DUTY-FREE SALES ENTERPRISES.

Section 555 of the Tariff Act of 1930 (19 U.S.C. 1555) is amended— (1) by striking out "Buildings" in the first sentence thereof and inserting in lieu thereof "(a) Subject to subsection (b), buildings"; and (2) by inserting at the end thereof the following:

19 USC 1202.

Ante, p. 2976.

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