RELIQUIDATION OF CERTAIN ENTRIES.

SEC. 483. RELIQUIDATION OF CERTAIN ENTRIES. (a) Certain Antidumping Duties.— (1) Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law and subject to paragraph (2), the entries listed in paragraph (3) shall be reliquidated, without liability of the importer of record for antidumping duties, and if any such duty has been paid, either through liquidation or compromise under section 617 of the Tariff Act of 1930 (19 U.S.C. 1617), refund thereof shall be made within 90 days after reliquidation. (2) Reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with the appropriate customs officer within 180 days after the date of the enactment of this Act that contains sufficient information to enable the Customs Service— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located. (3) The entries referred to in paragraph (1) are as follows: Entry number Date of entry 74–222089 May 7, 1974. 74–225275 June 17, 1974. 76–237223 July 9, 1976. 76–247178 October 1, 1976. 79–251251 September 11, 1979. 80–223851 October 9, 1979. 80–224447 November 27, 1979. 80–224448 November 27, 1979. 80–225842 April 29, 1980. 80–225843 April 29, 1980. 80–225844 April 29, 1980. 104 STAT. 707 Entry number Date of entry 80–225845 April 29, 1980. 80–226742 August 13, 1980. 80–226743 August 13, 1980. (b) Digital Processing Units.— (1) Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, upon proper request filed with the appropriate customs officer within 180 days after the date of the enactment of this Act, any entry of a processing unit that— (A) was entered under item 676.15 or 676.54 of the Tariff Schedules of the United States; (B) would not, if classified under item 675.15, have been subject to temporary duties under item 945.83 or 945.84 of the Appendix to such Schedules; and (C) was made after January 16, 1986, and before July 2, 1987; shall be liquidated or reliquidated as free of duty and the Secretary of the Treasury shall refund any duties paid with respect to such entry. (2) For purposes of this subsection, the term “processing unit” means a digital processing unit for an automated data processing machine, unhoused, consisting of a printed circuit (single or multiple) with one or more electronic integrated circuits or other semi-conductor devices mounted directly thereon. (c) Certain Other Entries.— Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, upon proper request filed with the appropriate customs officer within 180 days after the date of the enactment of this Act— (1) any entry of l-(3-sulfopropylpyridinium hydroxide (provided for in item 406.39 of the Tariff Schedules of the United States (19 U.S.C. 1202)) that occurred after September 30, 1988, and before January 1, 1989, shall be reliquidated as free of duty; and (2) any entry of brussels sprouts (provided for in item 903.29 of such Schedules (19 U.S.C. 1202)) that occurred after December 31, 1987, and before November 11, 1988, shall be liquidated at the rate of 12.5 percent ad valorem.