Amends the Harmonized Tariff Schedule of the United States to prescribe requirements for the duty treatment of certain textile and apparel goods exported for processing abroad and subsequently reimported into the United States.
Revises requirements granting duty-free treatment of previously imported articles, for which a duty was paid or where no duty was paid, if:
Declares that, with respect to the duty imposed on the value of repairs or alterations made abroad to articles and subsequently imported into the United States:
Permits, with respect to such articles, the commingling of fungible goods exported from the United States, as well as use of an inventory management method to account for the origin, value, and classification of such goods.
Permits use of the manufacturer's identification (MID) code of the facility that repairs, alters, assembles, processes, stores, or otherwise handles the textile and apparel goods on any customs entry documentations or electronic data transmissions.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5291 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 5291
To amend the Harmonized Tariff Schedule of the United States with
respect to goods exported for processing abroad and reimported, and for
other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 30, 2014
Mr. Owens introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Harmonized Tariff Schedule of the United States with
respect to goods exported for processing abroad and reimported, and for
other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. TREATMENT OF GOODS EXPORTED FOR MODIFICATION AND REIMPORTED.
(a) Textile and Apparel Goods.--
(1) In general.--Subchapter II of chapter 98 of the
Harmonized Tariff Schedule of the United States is amended by
inserting in numerical sequence the following subheading, with
the article description having the same degree of indentation
as the article description for subheading 9802.00.60:
`` 9802.00.70 Textile and apparel A duty upon the Free (CL, CO, IL, A duty upon the ''
goods classifiable full value of the JO, KR, P, PA, PE, full value of the .
under chapter 61, imported article, SG) imported article,
except goods of less the cost or A duty upon the less the cost or
heading 9802.00.90 value of full value of the value of
and goods imported materials, imported article, materials,
under provisions including thread, less the cost or including thread,
of subchapter XIX yarn, fabric, or value of yarn, fabric, or
or XX of this components the materials, components the
chapter, if product of the including thread, product of the
exported for United States and yarn, fabric, or United States and
further processing provided for under components the provided for under
any of headings product of the any of headings
5106 through 5110, United States and 5106 through 5110,
5204 through 5207, provided for under 5204 through 5207,
5306 through 5308, any of headings 5306 through 5308,
5401 through 5406, 5106 through 5110, 5401 through 5406,
or 5508 through 5204 through 5207, or 5508 through
5511, or chapter 5306 through 5308, 5511, or chapter
60 or 61 (see U.S. 5401 through 5406, 60 or 61 (see U.S.
note 4 of this or 5508 through note 4 of this
subchapter) 5511, or chapter subchapter)
60 or 61 (see U.S.
note 4 of this
subchapter) (AU,
B, BH, C, CA, E,
MA, MX, OM)
Free, for products
described in U.S.
note 7 to this
subchapter
Free, for
qualifying
articles from sub-
Saharan African
countries
enumerated in U.S.
note 7 to this
subchapter
(2) Conforming amendment.--U.S. note 4 to subchapter II of
chapter 98 of the Harmonized Tariff Schedule of the United
States is amended, in the matter preceding paragraph (a), by
inserting ``and subheading 9802.00.70'' after ``9802.00.90''.
(b) Commingling of Fungible Goods Exported for Repairs or
Alterations.--U.S. note 3 to subchapter II of chapter 98 of the
Harmonized Tariff Schedule of the United States is amended by adding at
the end the following:
``(e) For purposes of subheadings 9802.00.40 and 9802.00.50, if an
article is exported from the United States for the purpose of repairing
or altering the article and the article is subsequently imported into
the United States--
``(1) the article shall be considered to be the same
article that was exported without regard to whether the article
contains 1 or more components recovered from an identical or
similar article that was also exported from the United States;
and
``(2) the cost or value of any such components shall not be
included in the value of the article when the article enters
the United States.''.
(c) Articles Previously Imported.--
(1) Duty treatment.--The article description for heading
9801.00.20 of the Harmonized Tariff Schedule of the United
States is amended to read as follows: ``Articles, previously
imported, with respect to which the duty was paid upon such
previous importation or which were imported previously free of
duty, if (1) reimported, without having been advanced in value
or improved in condition by any process of manufacture or other
means while abroad, after having been exported under lease or
similar use agreements, bailment agreements, or for
warehousing, repackaging, or both, and (2) reimported by or for
the account of the person who imported it into, and exported it
from, the United States.''.
(2) Commingling of fungible goods.--The U.S. notes to
subchapter I of chapter 98 of the Harmonized Tariff Schedule of
the United States are amended by adding at the end the
following new note:
``3.(a) For purposes of heading 9801.00.20--
``(i) fungible goods exported from the United States may be
commingled, and
``(ii) the origin, value, and classification of such goods
may be accounted for using an inventory management method.
``(b) If a person chooses to use an inventory management method
under paragraph (a) with respect to fungible goods, the person shall
use the same inventory management method for any goods with respect to
which the person claims fungibility.
``(c) For purposes of this note--
``(i) the term `fungible good' means any good that is
commercially interchangeable with another good and that has
properties that are essentially identical to the properties of
another good; and
``(ii) the term `inventory management method' means any
method for managing inventory that is based on generally
accepted accounting principles.''.
(d) Use of Manufacturer's Identification Code for Textile and
Apparel Products.--The U.S. notes to chapter 98 of the Harmonized
Tariff Schedule of the United States are amended by adding at the end
the following new note:
``4. For textile and apparel products classified in subchapter I or
II of this chapter, the manufacturer's identification code (MID) of the
facility that repairs, alters, assembles, processes, stores, or
otherwise handles the products may be used on any customs entry
documentation or electronic data transmission that requires
identification of the manufacturer.''.
SEC. 2. EFFECTIVE DATE.
(a) In General.--Subject to subsection (b), the amendments made by
this Act shall apply to goods entered, or withdrawn from warehouse for
consumption, on or after the 15th day after the date of the enactment
of this Act.
(b) Retroactive Application.--
(1) In general.--Notwithstanding section 514 of the Tariff
Act of 1930 (19 U.S.C. 1514) or any other provision of law, and
subject to paragraph (2), the entry of any good--
(A) that was liquidated or made on or after January
9, 2008, and before the 15th day after the date of the
enactment of this Act, and
(B) with respect to which there would have been no
duty if the amendment made by section 1(c)(1) applied
to such entry,
shall be liquidated or reliquidated as if such amendment
applied to such entry.
(2) Requests.--A liquidation or reliquidation may be made
under paragraph (1) with respect to an entry only if a request
therefor is filed with U.S. Customs and Border Protection
before the later of the 180th day after the date of the
enactment of this Act or the 180th day after the date of
liquidation of the entry, that contains sufficient information
to enable U.S. Customs and Border Protection--
(A) to locate the entry; or
(B) to reconstruct the entry if it cannot be
located.
(3) Payment of amounts owed.--Any amount owed by the United
States pursuant to the liquidation or reliquidation of an entry
of an article under paragraph (1) shall be paid, without
interest, not later than 90 days after the date of the
liquidation or reliquidation (as the case may be).
(4) Definition.--In this subsection, the term ``entry''
includes a withdrawal from warehouse for consumption.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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