[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1796 Introduced in Senate (IS)]







104th CONGRESS
  2d Session
                                S. 1796

 To amend the Tariff Act of 1930 to permit merchandise purchased in a 
    duty-free sales enterprise to be exempt from duty under certain 
                             circumstances.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 23, 1996

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

_______________________________________________________________________

                                 A BILL


 
 To amend the Tariff Act of 1930 to permit merchandise purchased in a 
    duty-free sales enterprise to be exempt from duty under certain 
                             circumstances.

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

SECTION 1. PERSONAL ALLOWANCE EXEMPTION FROM DUTIES.

    Section 555(b)(6) of the Tariff Act of 1930 (19 U.S.C. 1555(b)(6)) 
is amended by inserting after ``customs territory'' the following: ``, 
except that merchandise purchased by United States residents is 
eligible for exemption from duty under subheadings 9804.00.65, 
9804.00.70, and 9804.00.72 of the Harmonized Tariff Schedule of the 
United States upon the United States resident's return to the customs 
territory of the United States, if the person meets the eligibility 
requirements for the exemption claimed. Notwithstanding any other 
provision of law, such merchandise shall be considered to be articles 
acquired abroad as an incident of the journey from which the person is 
returning, for purposes of determining eligibility for any such 
exemption.''.
                                 <all>