An Act to suspend until July 1, 1978, the rate of duty on mattress blanks of rubber latex, and for other purposes.
PL 95-170 (H.R.2849), enacted 11/12/1977

PUBLIC LAW 95-170—NOV. 12, 1977 
91 STAT. 1351 
Public Law 95-170 
95th Congress 
An Act 
To suspend until July 1, 1978, the rate of duty on mattress blanks of latex rubber, 
and for other purposes. 
Be it enacted hy the Senate and House of Representatives of the 
United States of America m Congress assembled, That (a) subpart B 
of part 1 of the Appendix to the Tariff Schedules of the United 
States (19 U.S.C. 1202) is amended by inserting immediately after 
item 912.07 the following new item: 
912.08 I Mattress blanks of rabber latex (provided for in I 
I 
item 727.86, part 4A, schedule 7) 
| Free 
No change | On or before 6/30/78 
(b) The amendment made by subsection (a) shall apply with 
respect to articles entered, or withdrawn from warehouse, for con-
sumption on or after the date of the enactment of this Act. 
(c) Upon request therefor filed with the customs officer concerned 
on or before the ninetieth day after the date of the enactment of this 
Act, the entry or withdrawal of any article— 
(1) which was made after May 9, 1977, and before 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 subsection (a) applied to such entry or 
withdrawal, 
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 entry or withdrawal had been made on the date of the 
enactment of this Act. 
SEC. 2. (a) Subpart D of part 5 of schedule 7 of the Tariff Schedules 
of the United States (19 U.S.C. 1202) is amended by striking out item 
734.97 and inserting in lieu thereof the following: 
734.98 
734.99 I other. 
Bobsleds and luges of a kind used in international I 
competition 
Free 
9% ad val. 
Free 
45% ad val. 
(b) The amendments made by subsection (a) shall apply with 
respect to articles entered, or withdrawn from warehouse, for con-
eumption on or after the date of enactment of this Act. 
Nov. 12, 1977 
[H.R. 2849] 
Mattress blanks 
of latex rubber, 
duty suspension. 
19 u s e 1202 
app. 
Effective date. 
19 u s e 1202 
app. note. 
19 u s e 1514. 
Effective date. 
19 u s e 1202 
note. 
91 STAT. 1352 
PUBLIC LAW 95-170—NOV. 12, 1977 
26 use 507 note. 
SEC. 3. In determining whether a person is a substantial contributor 
within the meaning of section 507(d)(2) of the Internal Revenue 
26 use 507, 
Code of 1954 for purposes of applying section 4941 of such Code 
'^^'^l- 
(relating to taxes on self-dealing), contributions made before Octo-
ber 9, 1969, which— 
(1) were made on account of or in lieu of payments required 
under a lease in effect before such date, and 
(2) were coincident with or by reason of the reduction in the 
required payments under such lease, 
Effective date. 
shall not be taken into account. For purposes of applying section 
507(d) (2) (B) (iv) of such Code, the preceding sentence shall be 
treated as having taken effect on January 1,1970. 
Approved November 12, 1977. 
LEGISLATIVE HISTORY: 
HOUSE REPORT No. 95-422 (eomm. on Ways and Means). 
SENATE REPORT No. 95-433 (Comm. on Finance). 
eONGRESSIONAL REeORD, Vol. 123 (1977): 
July 18, considered and passed House. 
Sept. 21, considered and passed Senate, amended. 
Oct. 25, House concurred in certain Senate amendments, in No. 7 with an 
amendment. 
Oct. 27, Senate concurred in House amendment.