19 U.S.C. § 3522 — Liquidation or reliquidation and refund

Page 868 TITLE 19—CUSTOMS DUTIES § 3522 1466 of this title] and the amendments made by this subtitle take effect on the date on which the WTO Agreement enters into force with respect to the United States [Jan. 1, 1995]. ‘‘(b) SECTION 115.—Section 115 [enacting section 3524 of this title] takes effect on the date of the enactment of this Act [Dec. 8, 1994].’’ Executive Documents URUGUAY ROUND AGREEMENTS: ENTRY INTO FORCE The Uruguay Round Agreements, including the World Trade Organization Agreement and agreements an- nexed to that Agreement, as referred to in section 3511(d) of this title, entered into force with respect to the United States on Jan. 1, 1995. See note set out under section 3511 of this title. § 3522. Liquidation or reliquidation and refund of duty paid on certain entries (a) Liquidation or reliquidation Notwithstanding section 1514 of this title or any other provision of law, and subject to sub- section (b), the Secretary of the Treasury shall liquidate or reliquidate the entries listed or oth- erwise described in subsection (c) and refund any duty or excess duty that was paid, as provided in subsection (c). (b) Requests Liquidation or reliquidation may be made under subsection (a) with respect to an entry only if a request therefor is filed with the Cus- toms Service, within 180 days after the date on which the WTO Agreement enters into force with respect to the United States, that contains sufficient information to enable the Customs Service— (1) to locate the entry; or (2) to reconstruct the entry if it cannot be located. (c) Entries The entries referred to in subsection (a) are as follows: (1) Agglomerated stone tiles Any goods— (A) for which the importer claimed or would have claimed entry under subheading 6810.19.12 of the HTS on or after October 1, 1990, and before the effective date of a proc- lamation issued by the President under sec- tion 3513(a) of this title with respect to items under such subheading in order to carry out Schedule XX, or (B) entered on or after January 1, 1989, and before October 1, 1990, for which entry would have been claimed under subheading 6810.19.12 of the HTS on or after October 1, 1990, shall be liquidated or reliquidated as if the wording of that subheading were ‘‘Of stone ag- glomerated with binders other than cement’’, and the Secretary of the Treasury shall refund any excess duties paid with respect to such en- tries. (2) Clomiphene citrate (A) Any entry, or withdrawal from ware- house for consumption, of goods described in heading 9902.29.95 of the HTS (relating to clomiphene citrate) which was made after De- cember 31, 1988, and before January 1, 1993, and with respect to which there would have been no duty if the reference to subheading ‘‘2922.19.15’’ in such heading were a reference to subheading ‘‘2922.19.15 or any subheading of chapter 30’’ at the time of such entry or with- drawal, shall be liquidated or reliquidated as free of duty. (B) The Secretary of the Treasury shall re- fund any duties paid with respect to entries described in subparagraph (A). (Pub. L. 103–465, title I, § 113, Dec. 8, 1994, 108 Stat. 4826.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), see section 116(a) of Pub. L. 103–465, set out as a note under section 3521 of this title. TRANSFER OF FUNCTIONS For transfer of functions, personnel, assets, and li- abilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Sec- retary of Homeland Security, and for treatment of re- lated references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of Novem- ber 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Se- curity, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended gen- erally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. Executive Documents URUGUAY ROUND AGREEMENTS: ENTRY INTO FORCE The Uruguay Round Agreements, including the World Trade Organization Agreement and agreements an- nexed to that Agreement, as referred to in section 3511(d) of this title, entered into force with respect to the United States on Jan. 1, 1995. See note set out under section 3511 of this title. § 3523. Duty free treatment for octadecyl isocyanate and 5-Chloro-2-(2,4-dichloro- phenoxy)phenol The President— (1) shall proclaim duty-free entry for octa- decyl isocyanate and 5-Chloro-2-(2,4-dichloro- phenoxy)phenol, to be effective on the effec- tive date of the proclamation issued by the President under section 3513(a) of this title to carry out Schedule XX, and (2) shall take such actions as are necessary to reflect such tariff treatment in Schedule XX. (Pub. L. 103–465, title I, § 114(b), Dec. 8, 1994, 108 Stat. 4827.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section effective on the date on which the WTO Agreement enters into force with respect to the United States (Jan. 1, 1995), see section 116(a) of Pub. L. 103–465, set out as a note under section 3521 of this title.