I
105TH CONGRESS
2D SESSION
H. R. 3422
To amend the Tariff Act of 1930 with respect to drawback for finished
petroleum derivatives.
IN THE HOUSE OF REPRESENTATIVES
MARCH 10, 1998
Mr. SAM JOHNSON of Texas introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To amend the Tariff Act of 1930 with respect to drawback
for finished petroleum derivatives.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SUBSTITUTION OF FINISHED PETROLEUM DE-
RIVATIVES.
(a) IN GENERAL.—Section 313(p)(1) of the Tariff
Act of 1930 (19 U.S.C. 1313(p)(1)) is amended in the
matter following subparagraph (C) by striking ‘‘of the du-
ties paid on, or attributable to,’’ and inserting ‘‘described
in subparagraph (A) or (B) of paragraph (4) that is at-
tributable to’’.
(b) REQUIREMENTS.—Section 313(p)(2)(A)(iv) of
such Act (19 U.S.C. 1313(p)(2)(A)(iv)) is amended by
striking ‘‘an imported’’ and inserting ‘‘the’’.
(c) QUALIFIED ARTICLE DEFINED, ETC.—Section
313(p)(3) of such Act (19 U.S.C. 1313(p)(3)) is amend-
ed—
(1) in subparagraph (A)—
(A) in clause (i)(II), by striking ‘‘liquids,
pastes, powders, granules, and flakes’’ and in-
serting ‘‘the primary forms provided under
Note 6 to chapter 39 of the Harmonized Tariff
Schedule of the United States; and
(B) in clause (ii)—
(i) in subclause (I) by striking ‘‘or’’ at
the end;
(ii) in subclause (II) by striking the
period and inserting ‘‘, or’’; and
(iii) by adding after subclause (II) the
following:
‘‘(III) a manufactured qualified
article described in subclause (I) or
(II), an article of the same kind and
quality as the qualified article as de-
scribed in subparagraph (B), or any
combination thereof, that is trans-
ferred, as so certified in a certificate
of delivery or certificate of manufac-
ture and delivery in a quantity not
greater than the quantity of articles
purchased or exchanged.
The transferred merchandise described in
subclause (III), regardless of its origin, so
designated on the certificate of delivery or
certificate of manufacture and delivery
shall be the qualified article for purposes
of this section. A party who issues such a
certificate of delivery, or certificate of
manufacture and delivery, shall also certify
to the Commissioner of Customs that it
has not, and will not, issue such certifi-
cates for a quantity greater than the
amount eligible for drawback and that ap-
propriate records will be maintained to
demonstrate that fact.’’;
(3) in subparagraph (B), by striking ‘‘exported
article’’ and inserting ‘‘article, including an im-
ported, a manufactured, or an exported article,’’;
and
(4) in the first sentence of subparagraph (C),
by striking ‘‘such article.’’ and inserting ‘‘either the
qualified article or the exported article.’’.
(d) 
LIMITATION
ON
DRAWBACK.—Section
1313(p)(4)(B) of such Act (19 U.S.C. 1313(p)(4)(B)) is
amended by inserting before the period at the end the fol-
lowing: ‘‘had the claim qualified for drawback under sub-
section (j)’’.
(e) EFFECTIVE DATE.—The amendments made by
this section shall take effect as if included in the amend-
ment made by section 632(a)(6) of the North American
Free Trade Agreement Implementation Act. For purposes
of section 632(b) of that Act, the 3-year requirement set
forth in section 313(r) of the Tariff Act of 1930 shall not
apply to any drawback claim filed within 6 months after
the date of the enactment of this Act for which that 3-
year period would have expired.
Æ