[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 2327 Introduced in Senate (IS)]







107th CONGRESS
  2d Session
                                S. 2327

 To amend the Tariff Act of 1930 to permit duty drawback for articles 
        shipped to the insular possessions of the United States.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 25, 2002

  Mr. Graham 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 duty drawback for articles 
        shipped to the insular possessions of the United States.

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

SECTION 1. DUTY DRAWBACK FOR CERTAIN ARTICLES.

    (a) In General.--Section 313 of the Tariff Act of 1930 (19 U.S.C. 
1313) is amended by adding at the end the following new subsection:
    ``(y) Articles Shipped to the United States Insular Possessions.--
Articles shall be eligible for drawback under this section if duty was 
paid on the merchandise upon importation into the United States and the 
person claiming the drawback demonstrates that the merchandise was 
exported from the United States and entered the customs territory of 
the United States Virgin Islands, American Samoa, Wake Island, Midway 
Islands, Kingman Reef, Guam, Canton Island, Enderbury Island, Johnston 
Island, or Palmyra Island.''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to goods entered, or withdrawn from warehouse for 
consumption, on or after the 15th day after the date of enactment of 
this Act.
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