I 

116TH CONGRESS 

1ST SESSION H. R. 2239 

To amend the Tariff Act of 1930 to provide for a deferral of the payment 

of a duty upon the sale of certain used vessels, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 10, 2019 

Ms. FRANKEL (for herself and Mr. YOHO) introduced the following bill; which 

was referred to the Committee on Ways and Means 

A BILL 

To amend the Tariff Act of 1930 to provide for a deferral 

of the payment of a duty upon the sale of certain used 

vessels, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. DUTY UPON SALE OF CERTAIN USED VESSELS. 

4 (a) IN GENERAL.—Title IV of the Tariff Act of 1930 

5 (19 U.S.C. 1401 et seq.) is amended by striking section 

6 484b and inserting the following: 

7 ‘‘SEC. 484b. DUTY UPON SALE OF CERTAIN USED VESSELS. 

8 ‘‘(a) IN GENERAL.—Notwithstanding any other pro9 vision of law, any used vessel that has a valid cruising 

10 license under the laws of the United States may enter, 


pamtmann on DSKBFK8HB2PROD with BILLS
2 

•HR 2239 IH

1 may be offered for sale in, and may remain in, the customs 

2 territory of the United States without the payment of 

3 duty, except that— 

4 ‘‘(1) if the used vessel, while in the customs ter5 ritory of the United States, is sold to a resident of 

6 the United States— 

7 ‘‘(A) entry of the used vessel shall be com8 pleted and duty shall be deposited with U.S. 

9 Customs and Border Protection within 15 days 

10 after the date on which the sale is completed; 

11 and 

12 ‘‘(B) any bonded broker or dealer involved 

13 in the sale shall collect the duty and remit the 

14 duty to U.S. Customs and Border Protection 

15 within 15 days after the date on which the sale 

16 is completed; and 

17 ‘‘(2) duty on the sale of a vessel described in 

18 paragraph (1) shall be calculated at the applicable 

19 rate provided under the Harmonized Tariff Schedule 

20 of the United States and shall be based upon the 

21 value of the vessel at the time of sale. 

22 ‘‘(b) NO POSTING OF BOND.—No bond may be re23 quired to be posted, upon entry of a used vessel into the 

24 customs territory of the United States, for the duty otherVerDate Sep 11 2014 22:47 Apr 19, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2239.IH H2239

pamtmann on DSKBFK8HB2PROD with BILLS
3 

•HR 2239 IH

1 wise payable on the entry of a used vessel to which sub2 section (a) applies. 

3 ‘‘(c) DEFINITION.—As used in this section, the term 

4 ‘used vessel’ means a vessel that has been sold, before the 

5 vessel is brought into the customs territory of the United 

6 States, by a manufacturer or dealer to a retail consumer 

7 and that is used primarily for recreation or pleasure. 

8 ‘‘(d) REGULATIONS.—The Commissioner responsible 

9 for U.S. Customs and Border Protection may issue such 

10 regulations as may be necessary to carry out this sec11 tion.’’. 

12 (b) RELATIONSHIP TO HARMONIZED TARIFF SCHED13 ULE.—Additional U.S. Note 1 to chapter 89 of the Har14 monized Tariff Schedule of the United States is amended 

15 by inserting ‘‘, subject to section 484b of the Tariff Act 

16 of 1930 (19 U.S.C. 1484b)’’ after ‘‘payment of duty’’. 

17 SEC. 2. EFFECTIVE DATE. 

18 The amendments made by section 1 shall apply to 

19 vessels entering the customs territory of the United States 

20 on or after the 15th day after the date of the enactment 

21 of this Act. 

Æ 


pamtmann on DSKBFK8HB2PROD with BILLS