[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1787 Introduced in Senate (IS)]







104th CONGRESS
  2d Session
                                S. 1787

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 21, 1996

  Mr. Pressler (for himself, Mr. D'Amato, Mr. Breaux, and Mr. Graham) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 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 35 of the Harmonized Tariff Schedule of the United States 
is amended by striking subheading 3604.10.00 and inserting the 
following new subheadings:


``        3604.10               Fireworks:..........                                                            
          3604.10.10              Display fireworks   2.4%             Free (A*, CA, E, IL,  12.5%              
                                 (Class 1.3C).                          J, MX)                                  
          3604.10.90              Other (including    5.3%             Free (A*, CA, E, IL,  12.5%            ''
                                 Class 1.4G).                           J, MX)                                 .

SEC. 2. EFFECTIVE DATE.

    (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respect to goods entered, or withdrawn from warehouse for consumption, 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, 1996, 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>