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 insert-
ing the following:
‘‘(1) IN GENERAL.—Packaging material’’; and
(2) by adding at the end the following:
‘‘(2) ADDITIONAL ELIGIBILITY.—Packaging ma-
terial produced in the United States, which is used by
the manufacturer or any other person on or for arti-
cles 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 mate-
rial.’’.
(b) EFFECTIVE DATE.—The amendment made by this
section applies with respect to goods entered, or withdrawn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.
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 provi-
sion 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.
‘‘(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 importation
of any large yacht, if such large yacht is imported for sale
at a boat show in the United States and is otherwise duti-
able, duties shall not be assessed and collected if the im-
porter 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—
‘‘(A) entry shall be completed and duty (cal-
culated 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 depos-
ited 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 (cal-
culated 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 depos-
ited 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
yacht exported in compliance with the bond period
may not be reentered for purposes of sale at a boat
show in the United States (in order to receive duty
deferral benefits) for a period of 3 months after such
exportation.
‘‘(f) REGULATIONS.—The Secretary of the Treasury is
authorized to make such rules and regulations as may be
necessary to carry out the provisions of this section.’’.
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply with respect to any large yacht im-
ported into the United States after the date that is 15 days
after the date of the enactment of this Act.
SEC. 2508. REVIEW OF PROTESTS AGAINST DECISIONS OF
CUSTOMS SERVICE.
Section 515(a) of the Tariff Act of 1930 (19 U.S.C.
1515(a)) is amended by inserting after the third sentence
the following: ‘‘Within 30 days from the date an application
for further review is filed, the appropriate customs officer
shall allow or deny the application and, if allowed, the pro-
test shall be forwarded to the customs officer who will be
conducting the further review.’’.
SEC. 2509. ENTRIES OF NAFTA-ORIGIN GOODS.
(a) REFUND OF MERCHANDISE PROCESSING FEES.—
Section 520(d) of the Tariff Act of 1930 (19 U.S.C. 1520(d))
is amended in the matter preceding paragraph (1) by in-
serting ‘‘(including any merchandise processing fees)’’ after
‘‘excess duties’’.
(b) PROTEST AGAINST DECISION OF CUSTOMS SERV-
ICE RELATING TO NAFTA CLAIMS.—Section 514(a)(7) of
such Act (19 U.S.C. 1514(a)(7)) is amended by striking
‘‘section 520(c)’’ and inserting ‘‘subsection (c) or (d) of sec-
tion 520’’.
(c) EFFECTIVE DATE.—The amendments made by this
section apply 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.
SEC. 2510. TREATMENT OF INTERNATIONAL TRAVEL MER-
CHANDISE 
HELD 
AT 
CUSTOMS-APPROVED
STORAGE ROOMS.
(a) IN GENERAL.—Section 557(a)(1) of the Tariff Act
of 1930 (19 U.S.C. 1557(a)(1)) is amended in the first sen-
tence by inserting ‘‘(including international travel mer-
chandise)’’ after ‘‘Any merchandise subject to duty’’.
(b) EFFECTIVE DATE.—The amendment made by this
section 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.
SEC. 2511. EXCEPTION TO 5-YEAR REVIEWS OF COUNTER-
VAILING DUTY OR ANTIDUMPING DUTY OR-
DERS.
Section 751(c) of the Tariff Act of 1930 (19 U.S.C.
1675(c)) is amended by adding at the end the following:
‘‘(7) EXCLUSIONS
FROM
COMPUTATIONS.—(A)
Subject to subparagraph (B), there shall be excluded
from the computation of the 5-year period described
in paragraph (1) and the periods described in para-
graph (6) any period during which the importation
of the subject merchandise is prohibited on account of
the imposition, under the International Emergency
Economic Powers Act or other provision of law, of
sanctions by the United States against the country in
which the subject merchandise originates.
‘‘(B) Subparagraph (A) shall apply only with
respect to subject merchandise which originates in a
country that is not a WTO member.’’.