To suspend temporarily the duty on the personal effects of participants in, and certain other individuals associated with, the 1995 Special Olympics World Games.

Summary: Amends the Harmonized Tariff Schedule of the United States to grant duty-free treatment, through August 1, 1995, to the personal effects of, and other equipment and materials intended for use by, participants, their immediate families, and officials involved in the 1995 Special Olympics World Games.

SECTION 1. TEMPORARY DUTY SUSPENSION FOR PERSONAL EFFECTS OF 1995 
              SPECIAL OLYMPICS WORLD GAMES PARTICIPANTS.

    (a) In General.--Subchapter II of chapter 99 of the Harmonized 
Tariff Schedule of the United States is amended by inserting in 
numerical sequence the following new headings:

      

``  9902.98.04  All of the following                       No change        Free             On or before       
                 goods not intended for                                                      8/1/95           ''
                 commercial sale:                                                                              .
                 personal effects of                                                                            
                 participants in,                                                                               
                 officials of, or                                                                               
                 accredited members of                                                                          
                 delegations to, the                                                                            
                 1995 Special Olympics                                                                          
                 World Games, and of                                                                            
                 persons who are                                                                                
                 immediate family                                                                               
                 members of any of the                                                                          
                 foregoing persons;                                                                             
                 equipment and materials                                                                        
                 imported in connection                                                                         
                 with the 1995 Special                                                                          
                 Olympics World Games by                                                                        
                 or on behalf of the                                                                            
                 foregoing persons or                                                                           
                 the organizing                                                                                 
                 committee of such                                                                              
                 games; other equipment                                                                         
                 and materials intended                                                                         
                 for use or consumption                                                                         
                 at or in connection                                                                            
                 with the 1995 Special                                                                          
                 Olympics World Games or                                                                        
                 related cultural or                                                                            
                 educational                                                                                    
                 exhibitions; and such                                                                          
                 other related goods as                                                                         
                 may be prescribed by                                                                           
                 the Secretary of the                                                                           
                 Treasury...............  Free                                                                  

    (b) Authority of the Commissioner of Customs.--The Commissioner of 
Customs is authorized to waive the requirements for entry of bond, or 
such other requirements as the Commissioner deems appropriate, that are 
otherwise applicable under the customs regulations to goods described 
in heading 9902.98.04 of the Harmonized Tariff Schedule of the United 
States (as added by subsection (a)). Such goods shall be free of taxes 
which may be otherwise applicable.

SEC. 2. EFFECTIVE DATE.

    (a) In General.--The amendment made by section 1 applies with 
respect to goods entered, or withdrawn from warehouse for consumption, 
on or after the 15th day after the date of the enactment of this Act.
    (b) Reliquidation.--Notwithstanding section 514 of the Tariff Act 
of 1930 or any other provision of law, upon proper request filed with 
the appropriate customs officer within 60 days after the date of the 
enactment of this Act, any entry, or withdrawal from warehouse for 
consumption, that was made--
            (1) after December 31, 1993, and before the date which is 
        15 days after the date of the enactment of this Act, and
            (2) with respect to which there would have been no duty if 
        the amendment made by section 1 applied to such entry or 
        withdrawal,
shall be liquidated or reliquidated as though such amendment applied to 
such entry or withdrawal.