To suspend temporarily the duty on the personal effects of participants in, and certain other individuals associated with, the 1994 World Cup Soccer Games, the 1994 World Rowing Championships, the 1995 Special Olympics World Games, the 1996 Summer Olympics, and the 1996 Paralympics.
PL 103-237 (H.R.4066), enacted 04/30/1994

108 STAT. 630 
PUBLIC LAW 103-237—APR. 30, 1994 
Public Law 103-237 
103d Congress 
An Act 
To suspend temporarily the duty on the personal effects of participants in, and 
Apr. 30, 1994 
certain other individuals associated with, the 1994 World Cup Soccer Games, 
[H.R. 4066] 
the 1994 World Rowing Championships, the 1995 Special Olympics World Games, 
the 1996 Summer Olympics, and the 1996 Paralympics. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. TEMPORARY DUTY SUSPENSION FOR PERSONAL EFFECTS 
OF PARTICIPANTS IN CERTAIN WORLD ATHLETIC 
EVENTS. 
(a) IN GENERAL.—Subchapter II of chapter 99 of the Har-
monized Tariff Schedtile of the United States is amended by insert-
ing in numerical sequence the following new heading: 
9902.98.04 
Any of the following articles not in-
tended for sale or distribution to the 
public: personal effects of aliens who 
are participants in, officials of, or ac-
credited members of delegations to, 
the 1994 FIFA World Cup Games, the 
1994 World Rowing Championships, 
the 1995 Special Olympics World 
Games, the XXVI Summer Olympiad, 
and the 1996 Atlanta 
Paralympic 
Games, and of persons who are imme-
diate family members of or servants to 
any of the foregoing persons; equip-
ment and materials imported in con-
nection with the foregoing events by or 
on behalf of the foregoing persons or 
the organizing committees of such 
events; articles to be used in exhibi-
tions depicting the culture of a country 
participating in any such event; and, if 
consistent with the foreg<Hng, such 
other articles as Uie Secretary of the 
Treasury may allow 
Free 
No change 
Free 
On or before 
11/30/96 
(b) TAXES AND FEES NOT T O APPLY.—The articles described 
in heading 9902.98.04 of the Harmonized Tariff Schedule of the 
United States (as added by subsection (a)) shall be free of taxes 
and fees which may be otherwise applicable. 
SEC. 2. EFFECTIVE DATE. 
(a) GENERAL RULE.—^The amendment made by this Act applies 
to articles entered, or withdrawn from warehouse for consumption, 
on or after the 15th day after the date of the enactment of this 
Act. 
PUBLIC LAW 103-237—APR. 30, 1994 
108 STAT. 531 
(b) RELIQUIDATION.—Notwithstanding section 514 of the Tariff 
Act of 1930 or any other provision of law, upon proper request 
(which includes siifflcient information to identify and locate the 
entry) filed with the Customs Service on or before the date that 
is 180 days after the date of the enactment of this Act, any entry, 
or withdrawal from warehouse for consimiption, of an article 
described in heading 9902.98.04 of the Harmonized Tariff Schedule 
of the United States (as added by section 1) that occurred— 
(1) after December 31, 1993, and before the date which 
is 15 days after the date of the enactment of this Act, and 
(2) with respect to which there would have been no duty 
if the amendment made by section 1 applied to such entry 
or withdrawal, 
shall be liquidated or reliquidated as though such amendment 
applied to such entry or withdrawal. 
Approved April 30, 1994. 
LEGISLATIVE HISTORY—H.R. 4066: 
HOUSE REPORTS: No. 103-454 (Comm. on Ways and Means). 
CONGRESSIONAL RECORD, Vol. 140 (1994): 
Apr. 12, considered and passed House. 
Apr. 14, considered and passed Senate.