I 
115TH CONGRESS 
1ST SESSION H. R. 2385 
To address tariff inversions that create an incentive for United States compa-
nies to move production out of the United States, to eliminate the 
tariff inversion on certain television components, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 4, 2017 
Mr. PAULSEN introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To address tariff inversions that create an incentive for 
United States companies to move production out of the 
United States, to eliminate the tariff inversion on certain 
television components, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tariff Inversion Jobs 
Act of 2017’’. 
SEC. 2. SENSE OF CONGRESS ON TARIFF INVERSIONS. 
It is the sense of Congress that— 
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(1) it is a national imperative of the United 
States to encourage economic production and jobs in 
the United States; 
(2) the United States should not be creating in-
centives to encourage United States companies to 
move production from the United States to other 
countries; 
(3) situations in which tariffs on inputs for a 
product are higher than on the final product, com-
monly referred to as tariff inversions, can have the 
effect of encouraging United States companies to 
move production out of the United States; 
(4) a tariff inversion exists with respect to the 
production of televisions in the United States, since 
the tariff on panels carries a tariff of 4.5 percent 
and the tariff on the main board carries a tariff of 
2.1 percent, but the final product, televisions assem-
bled in Mexico and exported to the United States, 
enter the United States duty free; 
(5) rectifying tariff inversions is entirely within 
the prerogative of the United States; 
(6) it should be the policy of the United States 
to eliminate tariff inversions that create an incentive 
to offshore production, including the tariff inversion 
regarding televisions; and 
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(7) such a policy would help keep jobs in the 
United States, ensure more United States citizens 
are employed, strengthen United States competitive-
ness, and build a stronger country. 
SEC. 3. REPORT ON TARIFF INVERSIONS. 
Not later than 180 days after the date of the enact-
ment of this Act, the United States International Trade 
Commission shall submit to Congress a report on tariff 
inversions in the Harmonized Tariff Schedule of the 
United States that includes— 
(1) an identification of tariff inversions that 
create an incentive for United States companies to 
move production out of the United States; and 
(2) recommendations for measures that could 
be taken to eliminate such tariff inversions. 
SEC. 4. ELIMINATION OF DUTY ON PANELS AND MAIN 
BOARDS FOR TELEVISIONS. 
(a) MAIN BOARDS.—Chapter 85 of the Harmonized 
Tariff Schedule of the United States is amended— 
(1) by inserting in numerical sequence the fol-
lowing new subheading, with the article description 
for subheading 8529.90.11 having the same degree 
of indentation as the article description for sub-
heading 8529.90.09: 
‘‘ 
8529.90.11 
For television receiv-
ers ..............................
Free 
35% 
’’; 
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and 
(2) by redesignating subheading 8529.90.13 as 
subheading 8529.90.14. 
(b) PANELS.—Chapter 90 of the Harmonized Tariff 
Schedule of the United States is amended by striking sub-
heading 9013.80.70 and inserting the following new sub-
heading, with the article description for subheading 
9013.80.71 having the same degree of indentation as the 
article description for subheading 9013.80.40: 
‘‘ 
9013.80.71 
Flat panel displays other than for 
articles of heading 8528, except 
subheadings 8528.52 or 8528.62, 
and except for flat panel displays 
for use solely or principally with tel-
evision 
receivers 
of 
subheading 
8528.72 ...........................................
Free 
45% 
’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply with respect to articles en-
tered on or after January 1, 2014. 
(2) RETROACTIVE APPLICATION FOR CERTAIN 
LIQUIDATIONS AND RELIQUIDATIONS.— 
(A) IN
GENERAL.—Notwithstanding sec-
tion 514 of the Tariff Act of 1930 (19 U.S.C. 
1514) or any other provision of law and subject 
to subparagraph (B), any entry of an article 
classifiable under subheading 8529.90.11 or 
9013.80.71 of the Harmonized Tariff Schedule 
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of the United States, as added by this section, 
that was made— 
(i) on or after January 1, 2014; and 
(ii) before the date of the enactment 
of this Act, 
shall be liquidated or reliquidated as though 
such entry occurred on such date of enactment. 
(B) REQUESTS.—A liquidation or reliqui-
dation may be made under subparagraph (A) 
with respect to an entry only if a request there-
for is filed with U.S. Customs and Border Pro-
tection not later than 180 days after the date 
of the enactment of this Act that contains suffi-
cient information to enable U.S. Customs and 
Border Protection— 
(i) to locate the entry; or 
(ii) to reconstruct the entry if it can-
not be located. 
(C) PAYMENT OF AMOUNTS OWED.—Any 
amounts owed by the United States pursuant to 
the liquidation or reliquidation of an entry of 
an article under subparagraph (A) shall be 
paid, without interest, not later than 90 days 
after the date of the liquidation or reliquidation 
(as the case may be). 
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(D) ENTRY DEFINED.—In this paragraph, 
the term ‘‘entry’’ includes a withdrawal from 
warehouse for consumption. 
Æ 
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