An Act to amend the Tariff Schedules of the United States to provide for a partial exemption from duty for certain transportation vehicles manufactured or produced in the United States with the use of foreign components imported under a temporary importation bond
PL 91-692 (H.R.17068), enacted 01/12/1971

84 STAT. ] 
PUBLIC LAW 91-692-JAN. 12, 1971 
2075 
Public Law 91-692 
AN ACT 
To amend the Tariff Schedules of the United States to provide for a partial 
exemption from duty for aircraft manufactured or produced in the United 
States with the use of foreign components imported under temporary impor-
tation bond, and for other purix»ses. 
January 12, 1971 
[H. R.17068; 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled. That (a) schedule 
8, part lA, of the Tariff Schedules of the United States (19 U.S.C. 
1202) is amended by striking out item 804.00 and inserting in lieu 
thereof the followinjr: 
Certain aircraft. 
Partial duty 
exemption. 
77A Stat. 405, 
804.10 
Articles previously exported from the United 
States which—except for headnote 1 of this 
subpart—would qualify for free entry under 
one of the foregoing items and are not other-
wise free of duty: 
Aircraft exported from the United States 
with benefit of drawback or item 864.05 
A duty equal 
to the duty 
upon the 
importation 
of like arti-
cles not 
previously 
exported, 
but in no 
case in ex-
cess of the 
sum of (a) 
any cus-
toms draw-
back 
proved to 
have been 
allowed 
upon such 
exportation, 
and (b) the 
duty which 
would have 
been pay-
able on any 
articles 
used in the 
manufac-
ture or 
production 
of such air-
craft had 
they not 
been entered 
and export-
ed under 
item 864.05. 
A duty equal 
to the duty 
upon the 
importation 
of like arti-
cles not 
previously 
exported, 
but in no 
case in ex-
cess of the 
sum of (a) 
any cus-
toms draw-
back 
proved to 
have been 
allowed 
upon such 
exportation, 
and (b) the 
duty which 
would have 
been pay-
able on any 
articles 
used in the 
manufac-
ture or 
production 
of such air-
craft had 
they not 
been entered 
and export-
ed under 
item 864.05. 
2076 
PUBLIC L
A
W 91-692-JAN. 12, 1971 
[84 STAT. 
77A Stat. 405. 
46 Stat. 693. 
Jet aircraft 
engines. 
804.20 
Other, except articles excluded by headnote 1(c) 
of this subpart. 
A duty (in 
lieu of any 
other duty 
or tax) equal 
to the sum of 
any duty and 
internal-
revenue tax 
imposed upon 
the importa-
tion of like 
articles not 
previously 
exported, but 
in no case in 
excess of the 
sum of (a) 
any customs 
drawback 
proved to 
have been 
allowed upon 
such exporta-
tion of the 
article, and 
(b) any inter-
nal-revenue 
tax imposed, 
at the time 
such article 
is entered. 
upon the im-
portation O
f 
like articles 
not previ-
ously ex-
ported. 
A duty (in 
lieu of any 
other duty 
or tax) equal 
to the sum of 
any duty and 
internal-
revenue tax 
imposed upon 
the importa-
tion of like 
articles not 
previously 
exported, but 
in no case in 
excess of the 
sum of (a) 
any customs 
drawback 
proved to 
have been 
allowed upon 
such exporta-
tion of the 
article, and 
(b) any Inter-
nal-revenue 
tax imposed. 
at the time 
such article 
is entered. 
upon the im-
portation of 
like articles 
not previ-
ously ex-
ported. 
(b) Headnotes 1 and 2, schedule 8, part lA of such Schedules are 
each amended by striking out "item 804.00" and inserting in lieu there-
of "items 804.10 and 804.20". 
SEC. 2. The amendments made by the first section of this Act shall 
apply to articles entered, or withdrawn from warehouse, for consump-
tion on or after the date of the enactment of this Act. 
SEC. 3. (a) Section 313 of the Tariff Act of 1930 (19 U.S.C. 1313) is 
amended by redesignating subsections (h), (i), and (j) as (i), (j), 
and (k), respectivdy, and by inserting after subsection (g) the fol-
lowing new subsection: 
"(h) Upon the exportation of jet aircraft engines manufactured or 
produced abroad that have been overhauled, repaired, rebuilt, or recon-
ditioned in the United States with the use of imported merchan-
dise, including parts, there shall be refunded, upon satisfactory proof 
that such imported merchandise has been so used, the duties which have 
been paid thereon, in amounts not less than $100." 
(b) The amendments made by subsection (a) shall apply with 
respect to articles exported on or after the date of the enactment of 
this Act. 
Approved January 12, 1971.