506
(1) IN GENERAL.—The amendment made by this 
section shall take effect as if included in the enact-
ment of section 1434 of the Miscellaneous Trade and 
Technical Corrections Act of 2004 (Public Law 108–
429). 
(2) 
RETROACTIVE
APPLICATION.—Notwith-
standing section 514 of the Tariff Act of 1930 (19 
U.S.C. 1514) or any other provision of law, upon 
proper request filed with the Bureau of Customs and 
Border Protection before the 90th day after the date 
of the enactment of this Act, any entry, or withdrawal 
from warehouse for consumption, of any good—
(A) that was made on or after January 1, 
2005 and before the date of the enactment of this 
Act; and 
(B) with respect to which there would have 
been a lower rate of duty if the amendment made 
by this subsection applied to such entry or with-
drawal, shall be liquidated or reliquidated as if 
such amendment applied to such entry or with-
drawal. 
SEC. 3005. CERTAIN MONOCHROME GLASS ENVELOPES. 
(a) AMENDMENT TO SUBHEADING 7011.20.40.—The 
article description of subheading 7011.20.40 is amended to 
read as follows: ‘‘Monochrome glass envelopes, the foregoing
507
certified by the importer as being for actual use in auto-
matic data processing machine data or graphic display 
cathode ray tubes’’. 
(b) CONFORMING
AMENDMENTS.—(1) Subheading 
7011.20.40, as amended by subsection (a), is redesignated 
as subheading 7011.20.45. 
(2) Subheading 7011.20.80 is redesignated as sub-
heading 7011.20.85. 
(3) Heading 9902.02.97 is amended in the article de-
scription column by striking ‘‘7011.20.80’’ and inserting 
‘‘7011.20.85’’. 
(c) STAGED RATE REDUCTIONS.—Any staged rate re-
duction of a rate of duty proclaimed by the President before 
the date of the enactment of this Act, that—
(1) would take effect on or after such date of en-
actment; and 
(2) would, but for the amendment made by sub-
section (b)(2), apply to subheading 7011.20.80, 
applies to the corresponding rate of duty set forth in sub-
heading 7011.20.85 (as added by subsection (b)(2)).
SEC. 3006. FLEXIBLE MAGNETS AND COMPOSITE GOODS 
CONTAINING FLEXIBLE MAGNETS. 
(a) IN GENERAL.—Chapter 85 is amended by striking 
subheadings 8505.19.10, 8505.19.20, and 8505.19.30 and 
inserting the following new subheadings, with the article de-
508
scription for subheading 8505.19 having the same degree 
of indentation as the article description for subheading 
8505.11.00:
‘‘
8505.19
Other: 
8505.19.10
Flexible magnets ................
4.9%
Free (A, AU, 
BH, CA, CL, 
E, IL, J, JO, 
MA, MX, P, 
SG) 
45%
8505.19.20
Composite 
goods 
con-
taining flexible magnets ...
4.9%
Free (A, AU, 
BH, CA, CL, 
E, IL, J, JO, 
MA, MX, P, 
SG) 
45%
8505.19.30
Other ..................................
4.9%
Free (A, AU, 
BH, CA, CL, 
E, IL, J, JO, 
MA, MX, P, 
SG) 
45%
’’. 
(b) STAGED RATE REDUCTIONS.—Any staged reduc-
tion of a rate of duty proclaimed by the President before 
the date of the enactment of the Miscellaneous Trade and 
Technical Corrections Act of 2004 (Public Law 108–429), 
that— 
(1) takes effect on or after such date of enact-
ment; and 
(2) would, but for the amendment made by this 
section, apply to subheading 8505.19, applies to the 
corresponding rate of duty set forth in subheadings 
8505.19.10, 8505.19.20, and 8505.19.30 of such 
Schedule (as added by subsection (a)). 
(c) APPLICABILITY.—The amendments made by this 
section shall take effect as if included in the enactment of 
the Miscellaneous Trade and Technical Corrections Act of 
2004 (Public Law 108–429).
509
SEC. 3007. CELLAR TREATMENT OF WINE. 
Section 5382(a)(1)(A) of the Internal Revenue Code of 
1986 (relating to cellar treatment of natural wine) is 
amended by striking ‘‘stabilize’’ and inserting ‘‘correct or 
stabilize’’. 
Subtitle B—Other Provisions 
SEC. 3011. CONSIDERATION OF CERTAIN CIVIL ACTIONS DE-
LAYED BECAUSE OF THE TERRORIST AT-
TACKS OF SEPTEMBER 11, 2001. 
(a) IN GENERAL.—Notwithstanding any period of lim-
itations, lapse of time, or any other provision of law, the 
United States Court of International Trade shall treat any 
civil action contesting the denial of a protest described in 
subsection (b) as having been filed in accordance with sec-
tion 514 of the Tariff Act of 1930 (19 U.S.C. 1514) and 
within the time limit provided in section 2636 of title 28, 
United States Code. 
(b) AFFECTED PROTESTS.—The protests referred to in 
subsection (a) are as follows:
Entry Number 
Protest Num-
ber 
Protest Date 
Denial Date 
2704-442-1562415-4
2704.01.100001
12/22/00
03/23/01
2704-442-1559965-3
2704.00.103269
12/12/00
03/23/01
2704-442-1561096-3
2704.00.103270
12/12/00
03/23/01
2704-442-1562411-3
2704.01.100002
12/22/00
03/23/01
2704-442-1562408-9
2704.01.100003
12/22/00
03/23/01
2704-442-1562416-2
2704.01.100009
12/22/00
03/23/01
2704-442-1564132-3
2704.01.100033
01/03/01
03/23/01
2704-442-1564387-3
2704.01.100034
01/03/01
03/23/01
2704-442-1564389-9
2704.01.100035
01/03/01
03/23/01
2704-442-1564390-7
2704.01.100036
01/03/01
03/23/01
2704-442-1564870-8
2704.01.100038
01/03/01
03/23/01
2704-442-1565099-3
2704.01.100039
01/03/01
03/23/01
2704-442-1563549-9
2704.01.100042
01/03/01
03/23/01
2704-442-1554152-3
2704.01.100043
12/22/00
03/23/01
510
Entry Number 
Protest Num-
ber 
Protest Date 
Denial Date 
2704-442-1562418-8
2704.01.100072
12/22/00
03/27/01
2704-442-1562419-6
2704.01.100073
12/22/00
03/27/01
2704-442-1562872-6
2704.01.100074
12/22/00
03/27/01
2704-442-1570239-8
2704.01.100392
02/09/01
03/23/01
2704-442-1570423-8
2704.01.100400
02/06/01
03/27/01
2704-442-1570431-1
2704.01.100401
02/06/01
03/27/01
2704-442-1571191-0
2704.01.100403
02/06/01
04/05/01
2704-442-1565424-3
2704.01.100411
02/05/01
03/27/01
2704-442-1565513-3
2704.01.100422
02/05/01
03/26/01
2704-442-1565516-6
2704.01.100423
02/05/01
03/23/01
2704-442-1565518-2
2704.01.100424
02/05/01
03/23/01
2704-442-1566265-9
2704.01.100425
02/05/01
03/23/01
2704-442-1567197-3
2704.01.100427
02/05/01
03/23/01
2704-442-1573049-8
2704.01.100723
03/13/01
04/05/01
2704-442-1572011-9
2704.01.100725
03/13/01
04/05/01
2704-442-1572003-6
2704.01.100726
03/13/01
04/05/01
2704-442-1572000-2
2704.01.100727
03/13/01
04/05/01
2704-442-1571470-8
2704.01.100728
03/13/01
04/05/01
SEC. 3012. EFFECTIVE DATE OF MODIFICATIONS TO THE 
HARMONIZED TARIFF SCHEDULE. 
Section 1206(c) of the Omnibus Trade and Competi-
tiveness Act of 1988 (19 U.S.C. 3006(c)) is amended by 
striking ‘‘15th’’ and inserting ‘‘30th’’.
TITLE IV—EXTENSION OF NON-
DISCRIMINATORY 
TREAT-
MENT (NORMAL TRADE RELA-
TIONS TREATMENT) TO THE 
PRODUCTS OF VIETNAM 
SEC. 4001. FINDINGS. 
Congress finds the following: 
(1) In July 1995, President Bill Clinton an-
nounced the formal normalization of diplomatic rela-
tions between the United States and Vietnam. 
(2) Vietnam has taken cooperative steps with the 
United States under the United States Joint POW/
511
MIA Accounting Command (formerly the Joint Task 
Force-Full Accounting) established in 1992 by Presi-
dent George H.W. Bush to provide the fullest possible 
accounting of MIA and POW cases. 
(3) In 2000, the United States and Vietnam con-
cluded a bilateral trade agreement that included com-
mitments on goods, services, intellectual property 
rights, and investment. The agreement was approved 
by joint resolution enacted pursuant to section 405(c) 
of the Trade Act of 1974 (19 U.S.C. 2435(c)), and en-
tered into force in December 2001. 
(4) Since 2001, normal trade relations treatment 
has consistently been extended to Vietnam pursuant to 
title IV of the Trade Act of 1974. 
(5) Vietnam has undertaken significant market-
based economic reforms, including the reduction of 
government subsidies, tariffs and nontariff barriers, 
and extensive legal reform. These measures have dra-
matically improved Vietnam’s business and invest-
ment climate. 
(6) Vietnam has completed its negotiations to 
join the World Trade Organization (WTO). On May 
31, 2006, the United States and Vietnam signed a 
comprehensive bilateral agreement providing greater 
market access for goods and services and other trade