§3522 Liquidation or Reliquidation and Refund of Duty Paid on Certain Entries

Summary

The Treasury Secretary must redo or finish the duty calculations for certain past import entries and give refunds for any duties or extra duties that were paid. To get this done, someone must file a request with the Customs Service within 180 days after the WTO Agreement enters into force with respect to the United States. The request must have enough information for Customs to find the original entry or to rebuild it if it is missing. The rule covers two kinds of entries. First, certain agglomerated stone tiles that were claimed under HTS subheading 6810.19.12 on or after October 1, 1990 and before the effective date of a presidential proclamation under section 3513(a), and tiles entered on or after January 1, 1989 and before October 1, 1990 that would have been claimed under that subheading on or after October 1, 1990; those entries must be treated as if the HTS description limited them to stone agglomerated with non-cement binders, and excess duties must be refunded. Second, entries of clomiphene citrate described in HTS heading 9902.29.95 made after December 31, 1988 and before January 1, 1993 that would have been duty-free under an alternative subheading reference must be treated as duty-free and any duties paid must be refunded.