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[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1765 Introduced in Senate (IS)]

104th CONGRESS
  2d Session
                                S. 1765

  To authorize substitution for drawback purposes of certain types of 
    fibers and yarns for use in the manufacture of carpets and rugs.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                              May 16, 1996

 Mr. Coverdell introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL

 
  To authorize substitution for drawback purposes of certain types of 
    fibers and yarns for use in the manufacture of carpets and rugs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DRAWBACK FOR CERTAIN YARNS AND FIBERS.

    Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is amended 
by adding at the end the following:
    ``(x) Carpet and Rug Products.--Notwithstanding any other provision 
of law, when used or appearing in the manufacture of products 
classified in heading 5703 of the Schedule B Classification of Exports 
issued by the Bureau of the Census, imported duty-paid merchandise 
shall be deemed for purposes of this section to be of the same kind and 
quality as the duty-paid, duty-free, or domestic merchandise which is 
substituted in the exported product if--
            ``(1) the imported duty-paid merchandise is classified 
        under heading 5402, 5404, or 5406 of the Harmonized Tariff 
        Schedule of the United States (or the equivalent heading under 
        the Tariff Schedule of the United States as set forth in 
        Publication Number 2051 of the United States International 
        Trade Commission) and the material for which substitution 
        occurs is substituted on a nylon for nylon, polyester for 
        polyester, and polypropylene for polypropylene basis, 
        regardless of the base chemical composition of the merchandise, 
        or
            ``(2) the imported duty-paid merchandise is classified 
        under heading 5501, 5503, 5505, or 5506 of the Harmonized 
        Tariff Schedule of the United States (or the equivalent heading 
        under the Tariff Schedule of the United States as set forth in 
        Publication Number 2051 of the United States International 
        Trade Commission) and the material for which substitution 
        occurs is substituted on a nylon for nylon, polyester for 
        polyester, and polypropylene for polypropylene basis, 
        regardless of the base chemical composition of the 
        merchandise.''.

SEC. 2. EFFECTIVE DATE.

    (a) In General.--Subject to subsection (b), the amendment made by 
section 1 shall apply to drawback entries filed on or after the date of 
the enactment of this Act, regardless of any amendment to the 
underlying drawback contract.
    (b) Retroactive Application for Certain Drawback Entries.--
            (1) Retroactive application.--Notwithstanding section 514 
        of the Tariff Act of 1930 or any other provision of law, the 
        amendment made by section 1 shall apply to any drawback claim 
        described in paragraph (2), regardless of any amendment to the 
        underlying drawback contract, if the appropriate amendment to 
        the claim is filed with the Customs Service within 180 days 
        after the date of the enactment of this Act.
            (2) Claims to which applicable.--A claim is described in 
        this paragraph if it--
                    (A) was filed or liquidated on or after January 1, 
                1991, and before the date of the enactment of this Act; 
                or
                    (B) was filed before January 1, 1991, but on such 
                date of enactment the claim is unliquidated, under 
                protest, or in litigation, or the liquidation of the 
                claim is otherwise not final.
                                 <all>
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