110 STAT. 3520 PUBLIC LAW 104-295—OCT. 11, 1996 SEC. 11. URUGUAY ROUND AGREEMENTS ACT. Section 405(b) of the Uruguay Round Agreements Act (19 U.S.C. 3602(b)) is amended— (1) in paragraph (1) by striking "1(a)" and inserting "1(b)"; and (2) in paragraph (2) by striking "1(b)" and inserting "1(a)", SEC. 12. IMPORTS OF CIVIL AmCRAFT. General Note 6 of the Harmonized Tariff Schedule of the United States is amended to read as follows: "6. Articles Eligible for Duty-Free Treatment Pursuant to the Agreement on Trade in Civil Aircraft. "(a) Whenever a product is entered under a provision for which the rate of duty 'Free (C)' appears in the 'Special' subcolumn and a claim for such rate of duty is made, the importer— "(i) shall maintain such supporting documentation as the Secretary of the Treasury may require; and "(ii) shall be deemed to certify that the imported article is a civil aircraft, or has been imported for use in a civil aircraft and will be so used. The importer may amend the entry or file a written statement to clEum a free rate of duty under this note at any time before the liquidation of the entry becomes final, except that, notwithstanding section 505(c) of the Tariff Act of 1930 (19 U.S.C. 1505(c)), any refund resulting from any such claim shall be without interest. "(b)(i) For purposes of the tariff schedule, the term 'civil aircraft' means any aircraft, aircraft engine, or ground flight simulator (including parts, components, and subassemblies thereof)— "(A) that is used as original or replacement equipment in the design, development, testing, evaluation, manufacture, repair, maintenance, rebuilding, modification, or conversion of aircraft; and "(B)(1) that is manufactured or operated pursuant to a certificate issued by the Administrator of the Federal Aviation Administration (hereafter referred to as the 'FAA') under section 44704 of title 49, United States Code, or pursuant to the approval of the airworthiness authority in the country of exportation, if such approval is recognized by the FAA as an acceptable substitute for such an FAA certificate; "(2) for which an application for such certificate has been submitted to, and accepted by, the Administrator of the FAA by an existing type and production certificate holder pursuant to section 44702 of title 49, United States Code, and regulations promulgated thereunder; or "(3) for which an application for such approval or certificate will be submitted in the fiiture by an existing type and production certificate holder, pending the completion of design or other technical requirements stipulated by the Administrator of the FAA. "(ii) The term 'civil aircraft' does not include any aircraft, aircraft engine, or ground flight simulator (or parts, components, and subassemblies thereof) purchased for use by the Department of Defense or the United States Coast Gusird,
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