[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2890 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 2890

         Relating to the Tariff Treatment of Certain Footwear.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 1996

  Mr. Paxon introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
         Relating to 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 percent ad valorem if the entry was made after 
        December 31, 1988, and before January 1, 1990;
            (2) 4.2 percent ad valorem if the entry was made after 
        December 31, 1989, and before January 1, 1991; and
            (3) 3.7 percent 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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