[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3422 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3422

 To amend the Tariff Act of 1930 with respect to drawback for finished 
                         petroleum derivatives.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 10, 1998

   Mr. Sam Johnson of Texas introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Tariff Act of 1930 with respect to drawback for finished 
                         petroleum derivatives.

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

SECTION 1. SUBSTITUTION OF FINISHED PETROLEUM DERIVATIVES.

    (a) In General.--Section 313(p)(1) of the Tariff Act of 1930 (19 
U.S.C. 1313(p)(1)) is amended in the matter following subparagraph (C) 
by striking ``of the duties paid on, or attributable to,'' and 
inserting ``described in subparagraph (A) or (B) of paragraph (4) that 
is attributable to''.
    (b) Requirements.--Section 313(p)(2)(A)(iv) of such Act (19 U.S.C. 
1313(p)(2)(A)(iv)) is amended by striking ``an imported'' and inserting 
``the''.
    (c) Qualified Article Defined, Etc.--Section 313(p)(3) of such Act 
(19 U.S.C. 1313(p)(3)) is amended--
            (1) in subparagraph (A)--
                    (A) in clause (i)(II), by striking ``liquids, 
                pastes, powders, granules, and flakes'' and inserting 
                ``the primary forms provided under Note 6 to chapter 39 
                of the Harmonized Tariff Schedule of the United States; 
                and
                    (B) in clause (ii)--
                            (i) in subclause (I) by striking ``or'' at 
                        the end;
                            (ii) in subclause (II) by striking the 
                        period and inserting ``, or''; and
                            (iii) by adding after subclause (II) the 
                        following:
                                    ``(III) a manufactured qualified 
                                article described in subclause (I) or 
                                (II), an article of the same kind and 
                                quality as the qualified article as 
                                described in subparagraph (B), or any 
                                combination thereof, that is 
                                transferred, as so certified in a 
                                certificate of delivery or certificate 
                                of manufacture and delivery in a 
                                quantity not greater than the quantity 
                                of articles purchased or exchanged.
                        The transferred merchandise described in 
                        subclause (III), regardless of its origin, so 
                        designated on the certificate of delivery or 
                        certificate of manufacture and delivery shall 
                        be the qualified article for purposes of this 
                        section. A party who issues such a certificate 
                        of delivery, or certificate of manufacture and 
                        delivery, shall also certify to the 
                        Commissioner of Customs that it has not, and 
                        will not, issue such certificates for a 
                        quantity greater than the amount eligible for 
                        drawback and that appropriate records will be 
                        maintained to demonstrate that fact.'';
            (3) in subparagraph (B), by striking ``exported article'' 
        and inserting ``article, including an imported, a manufactured, 
        or an exported article,''; and
            (4) in the first sentence of subparagraph (C), by striking 
        ``such article.'' and inserting ``either the qualified article 
        or the exported article.''.
    (d) Limitation on Drawback.--Section 1313(p)(4)(B) of such Act (19 
U.S.C. 1313(p)(4)(B)) is amended by inserting before the period at the 
end the following: ``had the claim qualified for drawback under 
subsection (j)''.
    (e) Effective Date.--The amendments made by this section shall take 
effect as if included in the amendment made by section 632(a)(6) of the 
North American Free Trade Agreement Implementation Act. For purposes of 
section 632(b) of that Act, the 3-year requirement set forth in section 
313(r) of the Tariff Act of 1930 shall not apply to any drawback claim 
filed within 6 months after the date of the enactment of this Act for 
which that 3-year period would have expired.
                                 <all>