[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2895 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 2895

   To amend the Harmonized Tariff Schedule of the United States with 
                         respect to fireworks.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 1996

   Mr. Shaw 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 fireworks.

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

SECTION 1. DUTY ON DISPLAY FIREWORKS.

    Chapter 36 of the Harmonized Tariff Schedule of the United States 
is amended by striking heading 3604 and inserting the following new 
heading:
      

``       3604             Fireworks,                                                                            
                           signaling flares,                                                                    
                           rain rockets, fog                                                                    
                           signals and other                                                                    
                           protechnic                                                                           
                           articles:                                                                            
         3604.10             Fireworks.......                              Free (A*, CA, E,     12.5%           
                                                                            IL, J, MX)                          
         3604.10.10            Class 1.3G                                                                       
                                (Class B)....  kg.           2.4%                                               
         3604.10.20            Class 1.4G                                                                       
                                (Class C)....  kg.           5.3%                                               
         3604.90.00          Other...........  kg            7.3%          Free (A*, CA, E,                     
                                                                            IL, J, MX)          40%             
                                                                                                              ''

SEC. 2. EFFECTIVE DATE; RETROACTIVE TREATMENT.

    (a) In General.--The amendment made by section 1 applies with 
respect 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 Treatment.--Notwithstanding section 514 of the 
Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, upon 
a request filed with the Customs Service before the 90th day after the 
date of the enactment of this Act, any entry, or withdrawal from 
warehouse for consumption--
            (1) which was made on or after January 1, 1995, and before 
        the 15th day after the date of the enactment of this Act, and
            (2) with respect to which there would have been a lesser 
        duty if the amendment made by section 1 applied to such entry 
        or withdrawal,
shall be liquidated or reliquidated as though such amendment applied to 
such entry or withdrawal.
                                 <all>