[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7864 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7864

To amend the Tariff Act of 1930 to treat certain merchandise as unused 
                   merchandise for drawback purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 2, 2024

  Ms. Van Duyne (for herself and Ms. Sewell) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Tariff Act of 1930 to treat certain merchandise as unused 
                   merchandise for drawback purposes.

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

SECTION 1. TREATMENT OF CERTAIN MERCHANDISE AS UNUSED FOR DRAWBACK 
              PURPOSES.

    Section 313(j)(5) of the Tariff Act of 1930 (19 U.S.C. 1313(j)(5)) 
is amended to read as follows:
    ``(5)(A) For purposes of paragraphs (1)(B) and (2)(C), merchandise 
shall be considered as not having been used within the United States if 
the merchandise is--
            ``(i) returned to inventory;
            ``(ii) commingled with merchandise that has not been used 
        within the United States; and
            ``(iii) treated in the normal course of business without 
        distinction from unused merchandise.
    ``(B) Merchandise described in subparagraph (A) is not eligible for 
drawback under subsection (c)(1)(C)(ii).''.
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