Details of the Recently Enacted Miscellaneous Trade Bill (Part XVI)

This is Part XVI, the final partof a multi-part series of summaries on the conference version of H.R. 1047 and provides highlights of new and extended duty suspensions and reductions, liquidations/reliquidations of specific entries, etc. See future issue of ITT for details of CBP's memorandum summarizing the effective dates for the various provisions of P.L. 108-429.

Numerous Expired Chapter 99 Provisions Deleted

P.L. 108-429 amends HTS Chapter 99, Subchapter II by deleting numerous temporary duty suspensions or duty reduction provisions that have expired.

New Temporary Chapter 99 Duty Suspension/Reduction Provisions

A number of new, temporary Harmonized Tariff Schedule (HTS) Chapter 99 duty suspension or duty reduction provisions are contained in P.L. 108-429. Most of these new provisions would provide for a free rate of duty through December 31, 2006. Products that are other thanchemical products include (partial list):

Extension of Existing Chapter 99 Temporary Duty Suspension/Reduction Provisions Proposed

In addition, the bill's provisions would extend and/or amend certain, specified existing duty suspensions or duty reductions in HTS Chapter 99, which mostly affect chemical products; however, certain cathode-ray tubes are also listed in this section. The extensions in this section would be effective through December 31, 2006.

Provisions for the Liquidation or Reliquidation of Certain Entries

P.L. 108-429 would liquidate or reliquidate certain specified entries, in many instances requiring a request to be filed, and refund any amounts owed/and or excess duties with interest as applicable, of the following articles (see text of P.L. 108-429 for affected entry numbers and specific requirements, etc.):

Cotton gloves - 32 entries of cotton gloves entered during the 1994-2000 period that were classified at the time of original liquidation in HTS 6116.92.64 or 6116.92.74, so that they may be reliquidated under HTS 6116.92.88 at the rate of duty then applicable.

13 inch televisions - 109 entries entered during the 1997-1999 period, if they contain 13 inch televisions that were classified at the time of original liquidation under various subheadings of HTS 8528 or HTS 8540, for which no duty or a lesser duty would have been due if the amendments made by Section 1003 of the Miscellaneous Trade and Technical Corrections Act of 1999 had applied to such entry or withdrawal.

(See ITT's Online Archives or 08/25/99 news, 99082473 for BP summary of Customs' instructions on the 1999 Act's lower duty rates for 13" TVs.)

Posters. 67 entries entered during the 1999-2001 period, if they contain any posters that were classified at the time of original liquidation under HTS 4911.91.20, so they can be liquidated or reliquidated at the HTS 4911.91.40 rate of duty that would have been applicable on the date of entry.

P.L. 108-429 would also relieve the importers of record for 41 of those entries of any excess duties, penalties, or fines associated with the excess duties.

Vanadium carbides and vanadium carbonitride. 56 entries entered during the 1998-1999 period, if they contain vanadium carbides and vanadium carbonitride that was classified at the time of entry or release from warehouse for consumption under HTS 2849.90.50 so that they can be liquidated or reliquidated at the HTS 2849.90.50 special rate of duty that would have been applicable for the date of entry, without regard to the country of origin of such merchandise.

Roller chain. 151 entries of roller chain entered during the 1981-1997 period so that they could be liquidated or reliquidated without assessment of AD duties or interest, and AD duties or interest previously paid could be refunded.

Certain tomato sauce preparation. Hundreds of entries entered during the 1989-1996 period, if they contain certain tomato sauce preparation, that was classified at the time of original liquidation under HTS 2002.10.00, so that the entry may be liquidated or reliquidated at the rate of duty that would have been applicable if the merchandise had been liquidated or reliquidated under HTS 2103.90.60 or 2103.90.90 (whichever is applicable) on the date of entry.

(See ITT's Online Archives or 10/19/04, 10/20/04, 10/22/04, 11/01/04, 11/02/04, 11/30/04, 12/01/04, 12/02/04, 12/03/04, 12/06/04, 12/07/04, 12/08/04, 12/14/04, 12/15/04, and 12/20/04 news, 04101905, 04102005, 04102225, 04110115, 04110225, 04113020, 04120105, 04120210, 04120310, 04120630, 04120720, 04120830, 04121415, 04121520, and 04122030, for Parts I-XV.)

P.L. 108-429 available at http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_cong_bills&docid=f:h1047enr.txt.pdf.