An Act to amend the Tariff Schedules of the United States with respect to the tariff classification of certain sugars, syrups, and molasses, and for other purposes
PL 91-674 (H.R.7626), enacted 01/12/1971

2058 
PUBLIC LAW 91-674-JAN. 12, 1971 
[84 STAT. 
Effective date. 
construed as autliority to waive the filing of any bond or the payment 
of any tax provided for in this chapter." 
(b) The table of sections for j)art I I of subchapter G of chapter 51 
of such Code is amended by striking out the last item and inserting 
in lieu thereof the following: 
"Sec. 5416. Definitions of package and i)ackaging. 
"Sec. 5417. Pilot brewing plants." 
SEG. 5. The amendments made by the first four sections of this Act 
shall take effect on the first day of the first calendar month which 
begins more than 90 days after the date of the enactment of this Act. 
Approved January 12, 1971. 
Public Law 91-674 
January 12, 1971 
[H. R. 7626] 
Certain sugars, 
sirups, molasses. 
Tariff classifi-
cation. 
77A Stat. 56. 
Effective date. 
Ante, p. 284. 
46 Stat. 745. 
19 u s e 1562. 
AN ACT 
To amend the Tariff Schedules of the United States with respect to the tariff 
classification of certain sugars, sirups, and molasses, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress asserribled., That the article 
description for item 155.40 of the Tariff Schedules of the United States 
(19 U.S.C. 1202) is amended to read as follows: "Sugars, sirups, 
molasses, and mixtures thereof; all the foregoing derived from sug^ar 
cane or sugar beets and containing soluble nonsugar solids (excluding 
any foreign substance that may have been added or developed in the 
product) equal to over 6% by weight of the total soluble solids, if 
imported for use other than (a) the commercial extraction of sugar, or 
(b) human consumption". 
SEC. 2. The amendment made by the first section of this Act shall 
apply with respect to articles entered, or withdrawn from warehouse, 
for consumption on or after the date of enactment of this Act. Upon 
request therefor filed with the customs officer concerned on or before 
the one hundred and twentieth day after the date of enactment of this 
Act, entries and withdrawals of articles described in item 155.40 of the 
Tariff Schedules of the United States (as amended by the first section 
of this Act) which were made after A u ^ s t 30, 1963, and before the 
date of enactment of this Act shall, notwithstanding the provisions of 
section 514 of the Tariff Act of 1930 or any other provision of law, be 
liquidated or reliquidated as though such entries or withdrawals had 
been made on the date of the enactment of this Act. 
SEC. 3. Upon request therefor, filed with the Customs Officer con-
cerned on or before the 30th day after the date of enactment of this 
Act, warehouse entries made in the period February 1967 to May 1967, 
inclusive, shall, notwithstanding the provisions of section 514 of the 
Tariff Act of 1930 or any other provision of law, be liquidated or 
reliquidated with the assessment of duty at the rate of 0.012 cent per 
pound of total sugars with respect to sugar products withdrawn from 
warehouse for consumption after manipulation in accordance with sec-
tion 562 of the Tariff Act, upon the furnishing of appropriate evidence 
that such sugar products were actually used for purposes other than 
(a) human consumption or (b) the commercial extraction of sugar. 
Approved January 12, 1971.