Page:United States Statutes at Large Volume 110 Part 3.djvu/197

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PUBLIC LAW 104-188—AUG. 20, 1996 110 STAT. 1927 (1) GENERAL RULE.— Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law and subject to subsection (c)— (A) any article that was entered— (i) after July 31, 1995, and (ii) before January 1, 1996, and to which duty-free treatment under title V of the Trade Act of 1974 would have applied if the entry had been made on July 31, 1995, shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry, and (B) any article that was entered— (i) after December 31, 1995, and (ii) before October 1, 1996, and to which duty-free treatment under title V of the Trade Act of 1974 (as amended by this subtitle) would have applied if the entry had been made on or after October 1, 1996, shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry. (2) LIMITATION ON REFUNDS. —NO refund shall be made pursuant to this subsection before October 1, 1996. (3) ENTRY. —As used in this subsection, the term "entry" includes a withdrawal from warehouse for consumption. (c) REQUESTS. —L iquidation or reliquidation may be made under subsection (b) 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— (1) to locate the entry; or (2) to reconstruct the entry if it cannot be located. SEC. 1954. CONFORMING AMENDMENTS. (a) TRADE LAWS. — (1) Section 1211(b) of the Omnibus Trade and Competitiveness Act of 1988 (19 U.S.C. 3011(b)) is amended— (A) in paragraph (1), by striking "(19 U.S.C. 2463(a), 2464(c)(3))" and inserting "(as in effect on July 31, 1995)"; and (B) in paragraph (2), by striking "(19 U.S.C. 2464(c)(1))" and inserting the following: "(as in effect on July 31, 1995)". (2) Section 203(c)(7) of the Andean Trade Preference Act (19 U.S.C. 3202(c)(7)) is amended by striking "502(a)(4)" and inserting "507(4)". (3) Section 212(b)(7) of the Caribbean Basin Economic Recovery Act (19 U.S.C. 2702(b)(7)) is amended by striking " 5 02(a)(4)" and inserting "507(4)". (4) Creneral note 3(a)(iv)(C) of the Harmonized Tariff Schedule of the United States is amended by striking "sections 503(b) and 504(c)" and inserting "subsections (a), (c), and (d) of section 503". (5) Section 201(a)(2) of the North American Free Trade Agreement Implementation Act (19 U.S.C. 3331(a)(2)) is amended by striking "502(a)(2) of the Trade Act of 1974 (19 U.S.C. 2462(a)(2))" and inserting "502(f)(2) of the Trade Act of 1974".