Pub. L. 101-382, tit. III, subtit. B, pt. 2, sec. 485
EFFECTIVE DATES.
SEC. 485. EFFECTIVE DATES. (a) In General.— Except as otherwise provided in this title, the amendments made by this title shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after October 1, 1990. (b) Retroactive Application for Certain Liquidations and Reliquidations.— (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 after September 30, 1990, and before April 1, 1991, any entry— (A) which was made after the applicable date and before October 1, 1990, and (B) with respect to which there would have been no duty, or a lesser duty, if any amendment made by section 311, 312, 377, 419, 423, 426, 428, 432, 434, 436, 438, 440, 441, 442, 445, 446, 450A, 461(a)(36), 462(d), 472, 474, 475, 477, 479C, 484B, or 484C applied to such entry, shall be liquidated or reliquidated as though such amendment applied to such entry. (2) For purposes of this title— (A) The term “applicable date” means— (i) if such amendment is made by section 442, December 31, 1987, (ii) if such amendment is made by section 438, October 1, 1988, 104 STAT. 713 (iii) if such amendment is made by section 311, 312, 377, 419, 426, 428, 432, 434, 440, 441, 445, 446, 450A, 462(d), 472, 474, 475, 477, 479C, 484B, or 484C, December 31, 1988, (iv) if such amendment is made by section 436, July 1, 1989, (v) if such amendment is made by section 461(a)(36), December 31, 1989, and (vi) if such amendment is made by section 423, January 31, 1990. (B) The term “entry” includes any withdrawal from warehouse. (C) The term “entered” means entered, or withdrawn from warehouse for consumption, in the customs territory of the United States. (c) Corned Beef.— Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, upon proper request filed with the appropriate customs officer after September 30, 1990, and before April 1, 1991, any entry of corned beef in airtight containers— (1) described in subheading 9902.16.02, (2) to which the column 1 general rate of duty in effect on December 31, 1989 would have applied if entry had been made on such date, and (3) that was entered after December 31, 1989, and before October 1, 1990, shall be liquidated or reliquidated at the column 1 general rate of duty in subheading 9902.16.02 in effect on December 31, 1989, and the Secretary of the Treasury shall refund any duties paid with respect to such entry in excess of such column 1 general rate. (d) Staged Rate Reductions for Certain Goods.— (1) Any staged reductions of a special rate of duty set forth in subheading 5111.19.10 of the Harmonized Tariff Schedule of the United States that were proclaimed by the President before October 1, 1990, and are scheduled to take effect on or after October 1, 1990, also apply to the corresponding special rates of duty set forth in subheadings 5111.11.20, 5111.20.10, 5111.30.10, 5111.90.40, 5111.90.50, 5112.11.10, 5112.20.10, 5112.20.20, 5112.30.10, 5112.30.20, 5112.90.40, 5112.90.50, and 5803.90.11 (relating to certain woven fabrics and gauze) of such Schedule (as added by section 472). (2) Any staged rate reduction proclaimed by the President before October 1, 1990, that— (A) would take effect on or after October 1, 1990; and (B) would, but for any amendment made by section 472 (relating to certain woven fabrics) or 475 (relating to chip-per knife steel), apply to a special rate of duty set forth in any subheading of the Harmonized Tariff Schedule of the United States that is listed in column A; applies to the corresponding special rate of duty set forth in the subheading of such Schedule that is listed in column B opposite such column A subheading: Column A Column B 5111.11.10 5111.11.30 5111.11.60 5111.11.70 5111.90.60 5111.90.70 5112.11.00 5112.11.20 5112.20.00 5112.20.30 104 STAT. 714 5112.30.00 5112.30.30 5803.90.10 5803.90.12 7226.91.10 7226.91.15 7226.91.30 7226.91.25 (3) The amendments made by section 472 shall not affect any staged reductions of a rate of duty set forth in subheadings 5112.19.10, 5112.19.60, 5112.90.30, 5112.90.60 of the Harmonized Tariff Schedule of the United States that were proclaimed by the President before October 1, 1990, and are scheduled to take effect on or after October 1, 1990. (4) (A) Any staged reductions of a special rate of duty set forth in subheading 6810.19.10 of the Harmonized Tariff Schedule of the United States that were proclaimed by the President before October 1, 1990, and are scheduled to take effect on or after October 1, 1990, shall apply to the corresponding special rate of duty in subheading 6810.19.14. (B) Any staged reductions of a special rate of duty set forth in subheading 3926.90.90 of the Harmonized Tariff Schedule of the United States that were proclaimed by the President before October 1, 1990, and are scheduled to take effect on or after October 1, 1990, shall apply to the corresponding special rate of duty in subheading 6810.19.12. (5) Any staged reductions of a special rate of duty set forth in subheading 9022.29.40 of the Harmonized Tariff Schedule of the United States that was proclaimed by the President before October 1, 1990, and are scheduled to take effect on or after October 1, 1990, also apply to the corresponding special rate of duty set forth in subheading 9022.90.70.