TREATMENT OF ARTICLES GROWN. PRODUCED, OR MANUFACTURED IN PUERTO RICO.

SEC. 215. TREATMENT OF ARTICLES GROWN. PRODUCED, OR MANUFACTURED IN PUERTO RICO. (a) In General.— Section 213(a) of the Caribbean Basin Economic Recovery Act (19 U.S.C. 2703(a)) is amended by adding at the end thereof the following new paragraph: “(5) The duty-free treatment provided under this chapter shall apply to an article (other than an article listed in subsection (b)) which is the growth, product, or manufacture of the Commonwealth of Puerto Rico if— “(A) the article is imported directly from the beneficiary country into the customs territory of the United States, “(B) the article was by any means advanced in value or improved in condition in a beneficiary country, and “(C) if any materials are added to the article in a beneficiary country, such materials are a product of a beneficiary country or the United States.”. (b) Effective Dates.— (1) The amendment made by subsection (a) shall apply with respect to articles entered, or withdrawn from warehouse for consumption, on or after October 1, 1990. (2) 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, or withdrawal from warehouse— (A) which was made after August 5, 1983, and before October 1, 1990, and with respect to which liquidation has not occurred before October 1, 1990, and (B) with respect to which there would have been no duty, or a lesser duty, if the amendment made by subsection (a) applied, shall be liquidated as though such amendment applied to such entry or withdrawal.