Title 19, Customs DutiesRelease 119-110
§3556 Certain Nonrubber Footwear
Title 19 › CHAPTER 22 — URUGUAY ROUND TRADE AGREEMENTS › SUBCHAPTER I — APPROVAL OF, AND GENERAL PROVISIONS RELATING TO, URUGUAY ROUND AGREEMENTS › Part D — Related Provisions › § 3556
Summary
Countervailing duties apply to nonrubber footwear from Brazil covered by Treasury Decision 74-233 (Sept 9, 1974) that entered or was withdrawn by Oct 28, 1981 and had entries still unsettled on Dec 8, 1994. The duty equals the cash deposit required at entry or withdrawal; interest on underpayments is under section 1677g.
Full Legal Text
Title 19, §3556
Customs Duties, Source: USLM XML via OLRC
In the case of nonrubber footwear imported from Brazil—
(1)which is subject to Treasury Decision 74-233, dated September 9, 1974,
(2)which was entered, or withdrawn from warehouse for consumption, on or before October 28, 1981, and
(3)with respect to which entries are unliquidated on December 8, 1994,
countervailing duties shall be assessed at rates equal to the amount of the cash deposit of the estimated countervailing duties required on such footwear at the time of entry or withdrawal from warehouse for consumption. Interest on underpayments of amounts required to be deposited as countervailing duties shall be paid in accordance with section 1677g of this title.
Reference
Citations & Metadata
Citation
19 U.S.C. § 3556
Title 19, Customs Duties
Last Updated
Sep 22, 2026
Release point: 119-110