178
Labeling and Advertising Act (15 
U.S.C. 1333)’’; and 
(IV) in paragraph (2)(B), by in-
serting ‘‘or section 3(d) of the Com-
prehensive Smokeless Tobacco Health 
Education Act of 1986 (15 U.S.C. 
4402(d)), as the case may be’’ after 
‘‘section 4(c) of the Federal Cigarette 
Labeling and Advertising Act (15 
U.S.C. 1333(c))’’. 
(C) Section 803(b) of that Act, as amend-
ed by subsection (d)(1) of this section, is fur-
ther amended by inserting ‘‘, or any smokeless 
tobacco product,’’ after ‘‘or tube’’ the first place 
it appears. 
(D)(i) The heading of title VIII of such 
Act is amended by inserting ‘‘AND SMOKE-
LESS 
TOBACCO’’ 
after 
‘‘CIGA-
RETTES’’. 
(ii) The heading of section 802 of such Act 
is amended by inserting ‘‘AND
SMOKELESS 
TOBACCO’’ after ‘‘CIGARETTES’’. 
(6) APPLICATION OF CIVIL PENALTIES TO RE-
LANDINGS OF TOBACCO PRODUCTS SOLD IN A DE-
LIVERY SALE.—
179
(A) IN GENERAL.—Section 5761 of the In-
ternal Revenue Code of 1986 (relating to civil 
penalties) is amended by redesignating sub-
sections (d) and (e) as subsections (e) and (f), 
respectively, and inserting after subsection (c) 
the following new subsection: 
‘‘(d) PERSONAL USE QUANTITIES.—
‘‘(1) IN
GENERAL.—No quantity of tobacco 
products other than the quantity referred to in para-
graph (2) may be relanded or received as a personal 
use quantity. 
‘‘(2) EXCEPTION
FOR
PERSONAL
USE
QUAN-
TITY.—Subsection (c) and section 5754 shall not 
apply to any person who relands or receives tobacco 
products in the quantity allowed entry free of tax 
and duty under chapter 98 of the Harmonized Tariff 
Schedule of the United States, and such person may 
voluntarily relinquish to the Secretary at the time of 
entry any excess of such quantity without incurring 
the penalty under subsection (c). 
‘‘(3) SPECIAL RULE FOR DELIVERY SALES.—
‘‘(A) IN
GENERAL.—Paragraph (2) shall 
not apply to any tobacco product sold in con-
nection with a delivery sale.
180
‘‘(B) DELIVERY
SALE.—For purposes of 
subparagraph (A), the term ‘delivery sale’ 
means any sale of a tobacco product to a con-
sumer if—
‘‘(i) the consumer submits the order 
for such sale by means of a telephone or 
other method of voice transmission, the 
mail, or the Internet or other online serv-
ice, or the seller is otherwise not in the 
physical presence of the buyer when the re-
quest for purchase or order is made, or 
‘‘(ii) the tobacco product is delivered 
by use of a common carrier, private deliv-
ery service, or the mail, or the seller is not 
in the physical presence of the buyer when 
the buyer obtains personal possession of 
the tobacco product.’’. 
(B) CONFORMING AMENDMENTS.—
(i) Subsection (c) of section 5761 of 
such Code is amended by striking the last 
two sentences. 
(ii) Paragraph (1) of section 5754(c) 
of such Code is amended by striking ‘‘sec-
tion 5761(c)’’ and inserting ‘‘section 
5761(d)’’.
181
Subtitle C—Effective Date 
SEC. 1801. EFFECTIVE DATE. 
Except as otherwise provided in this title, the amend-
ments made by this title shall 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. 
TITLE II—OTHER TRADE 
PROVISIONS 
SEC. 2001. 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’’. 
SEC. 2002. EFFECTIVE DATE FOR AGOA. 
Section 112(f) of the African Growth and Oppor-
tunity Act (19 U.S.C. 3721(f) is amended by striking 
‘‘2008’’ and inserting ‘‘2015’’. 
SEC. 2003. TECHNICAL AMENDMENTS. 
(a) TARIFF ACT OF 1930.—(1) Section 431A(b)(1) 
of the Tariff Act of 1930 (19 U.S.C. 1431a(b)(1)) is 
amended by striking ‘‘1702(17)(B)’’ and inserting 
‘‘1702(17)(B))’’. 
(2) Section 484(a) of the Tariff Act of 1930 (19 
U.S.C. 1484(a)) is amended—
182
(A) in paragraph (1), by amending subpara-
graph (A) to read as follows: 
‘‘(A) make entry therefor by filing with the 
Bureau of Customs and Border Protection such 
documentation or, pursuant to an authorized 
electronic data interchange system, such infor-
mation as is necessary to enable the Bureau of 
Customs and Border Protection to determine 
whether the merchandise may be released from 
custody of the Bureau of Customs and Border 
Protection;’’; and 
(B) in paragraph (2)(A), in the second sentence 
by inserting after ‘‘covering’’ the following: ‘‘mer-
chandise released under a special delivery permit 
pursuant to section 448(b) and’’. 
(3) Section 514(c)(3) of the Tariff Act of 1930 (19 
U.S.C. 1514(c)(3)) is amended by moving the last 2 sen-
tences 2 ems to the left as flush left text. 
(4) Section 520(a) of the Tariff Act of 1930 (19 
U.S.C. 1520(a)) is amended—
(A) in paragraph (1), by striking the semicolon 
at the end and inserting a period; 
(B) in paragraph (2) by striking ‘‘; and’’ at the 
end and inserting a period; and 
(C) in paragraph (4)—
183
(i) by inserting ‘‘an importer of record de-
clares or’’ before ‘‘it is ascertained’’; and 
(ii) by striking ‘‘by reason of clerical 
error’’. 
(5) Section 557(a) of the Tariff Act of 1930 (19 
U.S.C. 1557(a)) is amended—
(A) in paragraph (1)—
(i) in the second sentence, by inserting 
after ‘‘the date of importation’’ the following: ‘‘, 
or such longer period of time as the Bureau of 
Customs and Border Protection may at its dis-
cretion permit upon proper request being filed 
and good cause shown’’; and 
(ii) in subparagraph (A), by inserting after 
‘‘the date of importation’’ the following: ‘‘or 
such longer period of time as the Bureau of 
Customs and Border Protection may at its dis-
cretion permit upon proper request being filed 
and good cause shown’’; and 
(B) in paragraph (2), by inserting after ‘‘the 
date of importation’’ the following: ‘‘, or such longer 
period of time as the Bureau of Customs and Border 
Protection may at its discretion permit upon proper 
request being filed and good cause shown,’’.
184
(6) Section 559 of the Tariff Act of 1930 (19 U.S.C. 
1559) is amended by inserting after ‘‘the date of importa-
tion’’ each place it appears the following: ‘‘, or such longer 
period of time as the Bureau of Customs and Border Pro-
tection may at its discretion permit upon proper request 
being filed and good cause shown’’. 
(7) Section 562 of the Tariff Act of 1930 (19 U.S.C. 
1562) is amended—
(A) in the first sentence, to read as follows: 
‘‘Merchandise shall only be withdrawn from bonded 
warehouse in such quantities and in such conditions 
as the Secretary of the Treasury shall by regulation 
prescribe.’’; and 
(B) in the second sentence, by striking ‘‘All 
merchandise so withdrawn’’ and all that follows 
through ‘‘except that upon permission therefor’’ and 
inserting ‘‘Upon permission’’. 
(8) Section 629(e) of the Tariff Act of 1930 (19 
U.S.C. 1629(e)) is amended by striking ‘‘insuring’’ and 
inserting ‘‘ensuring’’. 
(b) TRADE ACT OF 1974.—(1) Section 135(f)(2)(B) 
of the Trade Act of 1974, as amended by section 
2004(i)(1) of the Miscellaneous Trade and Technical Cor-
rections Act of 2004, is amended by striking ‘‘their estab-
lishment’’ and insert ‘‘its establishment’’.
185
(2) Section 238(b)(1) of the Trade Act of 1974 (19 
U.S.C. 2298(b)(1)) is amended by striking ‘‘and (2)’’ and 
inserting ‘‘and (2))’’. 
(3) Section 245(a) of the Trade Act of 1974 (19 
U.S.C. 2317(a)) is amended by striking ‘‘, other than sub-
chapter D’’. 
(4) Section 291(2) of the Trade Act of 1974 (19 
U.S.C. 2401(2)) is amended—
(A) by striking ‘‘1001(5)’’ and inserting 
‘1001(e)’’; and 
(B) by striking ‘‘1308(5)’’ and inserting 
‘‘1308(e)’’. 
(c) CONSOLIDATED OMNIBUS BUDGET RECONCILI-
ATION ACT OF 1985.—Section 13031 of the Consolidated 
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 
58c) is amended—
(1) in subsection (b)—
(A) paragraph (1)(A), by aligning clause 
(iii) with clause (ii); and 
(B) in paragraph (7), by striking ‘‘para-
graphs (2)’’ and inserting ‘‘paragraph (2)’’; and 
(2) in subsection (e)—
(A) in paragraph (2), by aligning subpara-
graph (B) with subparagrpah (A); and
186
(B) in paragraph (6)(C)(i), by striking 
‘‘commonly know’’ and inserting ‘‘commonly 
known’’. 
(d) BIPARTISAN TRADE PROMOTION AUTHORITY 
ACT
OF 2002.—Section 2107(a)(4) of the Bipartisan 
Trade Promotion Authority Act of 2002 (19 U.S.C. 
3807(a)(4)) is amended—
(1) by striking ‘‘paragraph (2)(A)’’ and insert-
ing ‘‘paragraphs (2)(A)’’; and 
(2) by striking ‘‘paragraph (2)(B)’’ and insert-
ing ‘‘paragraphs (2)(B)’’.
Passed the House of Representatives March 15, 
2006. 
Attest:
Clerk.
109TH CONGRESS 
2D SESSION 
H. R. 4944
AN ACT 
To amend the Harmonized Tariff Schedule of the 
United States to modify temporarily certain rates 
of duty, to make other technical amendments to 
the trade laws, and for other purposes.