[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 1305 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                S. 1305

          To clarify the tariff treatment of certain footwear.


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                   IN THE SENATE OF THE UNITED STATES

                July 29 (legislative day, June 30), 1993

  Mr. D'Amato introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
          To clarify the tariff treatment of certain footwear.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TARIFF TREATMENT OF CERTAIN FOOTWEAR.

    (a) In General.--Notwithstanding section 514 of the Tariff Act of 
1930 or any other provision of law, upon proper request filed with the 
appropriate customs officer within 1 year after the date of the 
enactment of this Act, any entry--
            (1) that was made after December 31, 1988, and before July 
        1, 1991;
            (2) that consisted of articles of footwear that, if entered 
        on July 1, 1991, would have been classified under subheading 
        9905.64.10 of the Harmonized Tariff Schedule of the United 
        States; and
            (3) with respect to which there would have been a lesser 
        duty if the applicable rate applied to such entry;
shall be liquidated or reliquidated as though the applicable rate 
applied to such entry.
    (b) Applicable Rate.--For purposes of subsection (a), the term 
``applicable rate'' means--
            (1) 4.7% ad valorem if the entry was made after December 
        31, 1988, and before January 1, 1990;
            (2) 4.2% ad valorem if the entry was made after December 
        31, 1989, and before January 1, 1991; and
            (3) 3.7% ad valorem if the entry was made after December 
        31, 1990, and before July 1, 1991.
    (c) Entry Defined.--For purposes of this section, the term 
``entry'' includes a withdrawal from warehouse for consumption.

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