To provide for the duty-free liquidation or reliquidation of, and the refund of customs duties for, certain entries of tissue paper products.

Provides, upon a request filed with the appropriate customs officer, for the liquidation or reliquidation (refund) of duties paid on Mexican tissue paper that entered the United States after December 31, 1988, and before July 1, 1990. Sets forth certain conditions for such refund.

 
HR 1853 IH
102d CONGRESS
1st Session
 H. R. 1853
To provide for the duty-free liquidation or reliquidation of, and the refund
of customs duties for, certain entries of tissue paper products.
IN THE HOUSE OF REPRESENTATIVES
April 17, 1991
Mr. BUSTAMANTE introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To provide for the duty-free liquidation or reliquidation of, and the refund
of customs duties for, certain entries of tissue paper products.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. LIQUIDATION AND RELIQUIDATION OF ENTRIES OF CERTAIN PAPER PRODUCTS.
  Notwithstanding sections 514 and 520 of the Tariff Act of 1930 (19
  U.S.C. 1514 and 1520) or any other provision of law, but subject to
  section 2, upon request filed with the appropriate customs officer on
  or before the 90th day after the date of the enactment of this Act, any
  entry made after December 31, 1988, and before July 1, 1990, of a tissue
  paper product of Mexican origin classified under subheading 4818.10.00,
  4818.20.00, or 4818.30.00 of the Harmonized Tariff Schedule of the United
  States shall be liquidated or reliquidated as though such entry had been
  made on July 1, 1990.
SEC. 2. CONDITIONS.
  (a) ELIGIBLE LIQUIDATED ENTRIES- A liquidated entry is eligible for
  reliquidation under section 1 only if the liquidation has been protested
  in accordance with section 514 of the Tariff Act of 1930.
  (b) TIME LIMITATION FOR LIQUIDATION OR RELIQUIDATION- Any liquidation or
  reliquidation for which a timely request is filed under section 1 shall
  occur within 90 days after the date of filing.
  (c) REFUND OF DUTIES- Customs duties that were--
  (1) deposited with respect to any entry before liquidation under section
  1; or
  (2) paid on any entry that is reliquidated under section 1;
shall be refunded to the importer of record of the tissue paper product
concerned within 90 days after the date of such liquidation or reliquidation.
SEC. 3. DEFINITION OF ENTRY.
  As used in this Act, the term `entry' includes a withdrawal from warehouse
  for consumption.