I 
113TH CONGRESS 
2D SESSION 
H. R. 5291 
To amend the Harmonized Tariff Schedule of the United States with respect 
to goods exported for processing abroad and reimported, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2014 
Mr. OWENS introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Harmonized Tariff Schedule of the United 
States with respect to goods exported for processing 
abroad and reimported, 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. TREATMENT OF GOODS EXPORTED FOR MODI-
FICATION AND REIMPORTED. 
(a) TEXTILE AND APPAREL GOODS.— 
(1) IN GENERAL.—Subchapter II of chapter 98 
of the Harmonized Tariff Schedule of the United 
States is amended by inserting in numerical se-
quence the following subheading, with the article de-
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scription having the same degree of indentation as 
the article description for subheading 9802.00.60: 
‘‘ 
9802.00.70 
Textile and apparel goods classifi-
able under chapter 61, except goods 
of heading 9802.00.90 and goods 
imported under provisions of sub-
chapter XIX or XX of this chapter, 
if exported for further processing ...
A duty upon 
the full value 
of the imported 
article, less the 
cost or value of 
materials, in-
cluding thread, 
yarn, fabric, or 
components the 
product of the 
United States 
and provided 
for under any 
of headings 
5106 through 
5110, 5204 
through 5207, 
5306 through 
5308, 5401 
through 5406, 
or 5508 
through 5511, 
or chapter 60 
or 61 (see U.S. 
note 4 of this 
subchapter) 
Free (CL, CO, 
IL, JO, KR, P, 
PA, PE, SG) 
A duty upon 
the full value 
of the imported 
article, less the 
cost or value of 
materials, in-
cluding thread, 
yarn, fabric, or 
components the 
product of the 
United States 
and provided 
for under any 
of headings 
5106 through 
5110, 5204 
through 5207, 
5306 through 
5308, 5401 
through 5406, 
or 5508 
through 5511, 
or chapter 60 
or 61 (see U.S. 
note 4 of this 
subchapter) 
(AU, B, BH, 
C, CA, E, MA, 
MX, OM) 
Free, for prod-
ucts described 
in U.S. note 7 
to this sub-
chapter 
Free, for quali-
fying articles 
from sub-Saha-
ran African 
countries enu-
merated in 
U.S. note 7 to 
this subchapter 
A duty upon 
the full value 
of the imported 
article, less the 
cost or value of 
materials, in-
cluding thread, 
yarn, fabric, or 
components the 
product of the 
United States 
and provided 
for under any 
of headings 
5106 through 
5110, 5204 
through 5207, 
5306 through 
5308, 5401 
through 5406, 
or 5508 
through 5511, 
or chapter 60 
or 61 (see U.S. 
note 4 of this 
subchapter) 
’’. 
(2) CONFORMING AMENDMENT.—U.S. note 4 to 
subchapter II of chapter 98 of the Harmonized Tar-
iff Schedule of the United States is amended, in the 
matter preceding paragraph (a), by inserting ‘‘and 
subheading 9802.00.70’’ after ‘‘9802.00.90’’. 
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(b) COMMINGLING OF FUNGIBLE GOODS EXPORTED 
FOR REPAIRS OR ALTERATIONS.—U.S. note 3 to sub-
chapter II of chapter 98 of the Harmonized Tariff Sched-
ule of the United States is amended by adding at the end 
the following: 
‘‘(e) For purposes of subheadings 9802.00.40 and 
9802.00.50, if an article is exported from the United 
States for the purpose of repairing or altering the article 
and the article is subsequently imported into the United 
States— 
‘‘(1) the article shall be considered to be the 
same article that was exported without regard to 
whether the article contains 1 or more components 
recovered from an identical or similar article that 
was also exported from the United States; and 
‘‘(2) the cost or value of any such components 
shall not be included in the value of the article when 
the article enters the United States.’’. 
(c) ARTICLES PREVIOUSLY IMPORTED.— 
(1) DUTY TREATMENT.—The article description 
for heading 9801.00.20 of the Harmonized Tariff 
Schedule of the United States is amended to read as 
follows: ‘‘Articles, previously imported, with respect 
to which the duty was paid upon such previous im-
portation or which were imported previously free of 
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duty, if (1) reimported, without having been ad-
vanced in value or improved in condition by any 
process of manufacture or other means while abroad, 
after having been exported under lease or similar 
use agreements, bailment agreements, or for 
warehousing, repackaging, or both, and (2) re-
imported by or for the account of the person who 
imported it into, and exported it from, the United 
States.’’. 
(2) COMMINGLING OF FUNGIBLE GOODS.—The 
U.S. notes to subchapter I of chapter 98 of the Har-
monized Tariff Schedule of the United States are 
amended by adding at the end the following new 
note: 
‘‘3.(a) For purposes of heading 9801.00.20— 
‘‘(i) fungible goods exported from the United 
States may be commingled, and 
‘‘(ii) the origin, value, and classification of such 
goods may be accounted for using an inventory man-
agement method. 
‘‘(b) If a person chooses to use an inventory manage-
ment method under paragraph (a) with respect to fungible 
goods, the person shall use the same inventory manage-
ment method for any goods with respect to which the per-
son claims fungibility. 
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‘‘(c) For purposes of this note— 
‘‘(i) the term ‘fungible good’ means any good 
that is commercially interchangeable with another 
good and that has properties that are essentially 
identical to the properties of another good; and 
‘‘(ii) the term ‘inventory management method’ 
means any method for managing inventory that is 
based on generally accepted accounting principles.’’. 
(d) USE
OF
MANUFACTURER’S
IDENTIFICATION 
CODE
FOR TEXTILE
AND APPAREL PRODUCTS.—The 
U.S. notes to chapter 98 of the Harmonized Tariff Sched-
ule of the United States are amended by adding at the 
end the following new note: 
‘‘4. For textile and apparel products classified in sub-
chapter I or II of this chapter, the manufacturer’s identi-
fication code (MID) of the facility that repairs, alters, as-
sembles, processes, stores, or otherwise handles the prod-
ucts may be used on any customs entry documentation 
or electronic data transmission that requires identification 
of the manufacturer.’’. 
SEC. 2. EFFECTIVE DATE. 
(a) IN GENERAL.—Subject to subsection (b), the 
amendments made by this Act shall apply to goods en-
tered, or withdrawn from warehouse for consumption, on 
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or after the 15th day after the date of the enactment of 
this Act. 
(b) RETROACTIVE APPLICATION.— 
(1) IN GENERAL.—Notwithstanding section 514 
of the Tariff Act of 1930 (19 U.S.C. 1514) or any 
other provision of law, and subject to paragraph (2), 
the entry of any good— 
(A) that was liquidated or made on or 
after January 9, 2008, and before the 15th day 
after the date of the enactment of this Act, and 
(B) with respect to which there would have 
been no duty if the amendment made by section 
1(c)(1) applied to such entry, 
shall be liquidated or reliquidated as if such amend-
ment applied to such entry. 
(2) REQUESTS.—A liquidation or reliquidation 
may be made under paragraph (1) with respect to 
an entry only if a request therefor is filed with U.S. 
Customs and Border Protection before the later of 
the 180th day after the date of the enactment of 
this Act or the 180th day after the date of liquida-
tion of the entry, that contains sufficient informa-
tion to enable U.S. Customs and Border Protec-
tion— 
(A) to locate the entry; or 
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(B) to reconstruct the entry if it cannot be 
located. 
(3) 
PAYMENT
OF
AMOUNTS
OWED.—Any 
amount owed by the United States pursuant to the 
liquidation or reliquidation of an entry of an article 
under paragraph (1) shall be paid, without interest, 
not later than 90 days after the date of the liquida-
tion or reliquidation (as the case may be). 
(4) DEFINITION.—In this subsection, the term 
‘‘entry’’ includes a withdrawal from warehouse for 
consumption. 
Æ 
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