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sion of law, the United States Customs Service shall, not
later than 90 days after the date of the enactment of this
Act, liquidate or reliquidate those entries made at Los An-
geles, California, and New Orleans, Louisiana, which are
listed in subsection (c), in accordance with the final deci-
sion of the International Trade Administration of the De-
partment of Commerce for shipments entered between Oc-
tober 1, 1984, and December 14, 1987 (case number A–
274–001).
(b) PAYMENT OF AMOUNTS OWED.—Any amounts
owed by the United States pursuant to the liquidation or
reliquidation of an entry under subsection (a) shall be paid
by the Customs Service within 90 days after such liquida-
tion or reliquidation.
(c) ENTRY LIST.—The entries referred to in sub-
section (a) are the following:
Entry Number
Date of Entry
Port
322 00298563
12/11/86
Los Angeles,
California
322 00300567
12/11/86
Los Angeles,
California
86–2909242
9/2/86
New Orleans,
Louisiana
87–05457388
1/9/87
New Orleans,
Louisiana
SEC. 2504. FINISHED PETROLEUM DERIVATIVES DRAW-
BACK.
The Secretary of the Treasury shall convene a work-
ing group of interested parties and, not later than March
31, 1999, publish regulations and, if necessary, submit
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legislation to the Congress, to modify and simplify the
processing of finished petroleum derivatives drawback
claims.
SEC. 2505. DRAWBACK AND REFUND OF PACKAGING MATE-
RIAL.
(a) IN GENERAL.—Section 313(q) of the Tariff Act
of 1930 (19 U.S.C. 1313(q)) is further amended—
(1) by striking ‘‘Packaging material’’ and in-
serting the following:
‘‘(1) IN GENERAL.—Packaging material’’; and
(2) by adding at the end the following:
‘‘(2) 
ADDITIONAL
ELIGIBILITY.—Packaging
material produced in the United States, which is
used by the manufacturer or any other person on or
for articles which are exported or destroyed under
subsection (a) or (b), shall be eligible under such
subsection for refund, as drawback, of 99 percent of
any duty, tax, or fee imposed on the importation of
such material used to manufacture or produce the
packaging material.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section applies with respect to goods entered, or with-
drawn from warehouse for consumption, on or after the
15th day after the date of the enactment of this Act.
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SEC. 2506. INCLUSION OF COMMERCIAL IMPORTATION
DATA FROM FOREIGN-TRADE ZONES UNDER
THE NATIONAL CUSTOMS AUTOMATION PRO-
GRAM.
Section 411 of the Tariff Act of 1930 (19 U.S.C.
1411) is amended by adding at the end the following:
‘‘(c) FOREIGN-TRADE ZONES.—Not later than Janu-
ary 1, 1999, the Secretary shall provide for the inclusion
of commercial importation data from foreign-trade zones
under the Program.’’.
SEC. 2507. LARGE YACHTS IMPORTED FOR SALE AT UNITED
STATES BOAT SHOWS.
(a) IN GENERAL.—The Tariff Act of 1930 (19
U.S.C. 1304 et seq.) is amended by inserting after section
484a the following:
‘‘SEC. 484b. DEFERRAL OF DUTY ON LARGE YACHTS IM-
PORTED FOR SALE AT UNITED STATES BOAT
SHOWS.
‘‘(a) IN GENERAL.—Notwithstanding any other pro-
vision of law, any vessel meeting the definition of a large
yacht as provided in subsection (b) and which is otherwise
dutiable may be imported without the payment of duty if
imported with the intention to offer for sale at a boat show
in the United States. Payment of duty shall be deferred,
in accordance with this section, until such large yacht is
sold.
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‘‘(b) DEFINITION.—As used in this section, the term
‘large yacht’ means a vessel that exceeds 79 feet in length,
is used primarily for recreation or pleasure, and has been
previously sold by a manufacturer or dealer to a retail con-
sumer.
‘‘(c) DEFERRAL OF DUTY.—At the time of importa-
tion of any large yacht, if such large yacht is imported
for sale at a boat show in the United States and is other-
wise dutiable, duties shall not be assessed and collected
if the importer of record—
‘‘(1) certifies to the Customs Service that the
large yacht is imported pursuant to this section for
sale at a boat show in the United States; and
‘‘(2) posts a bond, which shall have a duration
of 6 months after the date of importation, in an
amount equal to twice the amount of duty on the
large yacht that would otherwise be imposed under
subheading 8903.91.00 or 8903.92.00 of the Har-
monized Tariff Schedule of the United States.
‘‘(d) PROCEDURES UPON SALE.—
‘‘(1) DEPOSIT OF DUTY.—If any large yacht
(which has been imported for sale at a boat show in
the United States with the deferral of duties as pro-
vided in this section) is sold within the 6-month pe-
riod after importation—
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‘‘(A) entry shall be completed and duty
(calculated at the applicable rates provided for
under subheading 8903.91.00 or 8903.92.00 of
the Harmonized Tariff Schedule of the United
States and based upon the value of the large
yacht at the time of importation) shall be de-
posited with the Customs Service; and
‘‘(B) the bond posted as required by sub-
section (c)(2) shall be returned to the importer.
‘‘(e) PROCEDURES UPON EXPIRATION OF BOND PE-
RIOD.—
‘‘(1) IN GENERAL.—If the large yacht entered
with deferral of duties is neither sold nor exported
within the 6-month period after importation—
‘‘(A) entry shall be completed and duty
(calculated at the applicable rates provided for
under subheading 8903.91.00 or 8903.92.00 of
the Harmonized Tariff Schedule of the United
States and based upon the value of the large
yacht at the time of importation) shall be de-
posited with the Customs Service; and
‘‘(B) the bond posted as required by sub-
section (c)(2) shall be returned to the importer.
‘‘(2) ADDITIONAL REQUIREMENTS.—No exten-
sions of the bond period shall be allowed. Any large