Pub. L. 101-382, tit. II, subtit. B, pt. 2, sec. 221
INCREASE IN DUTY-FREE TOURIST ALLOWANCES.
SEC. 221. INCREASE IN DUTY-FREE TOURIST ALLOWANCES. (a) Duty-Free Allowance for Returning Residents.— Subchapter IV of chapter 98 of the Harmonized Tariff Schedule of the United States is amended— (1) by inserting the following new note at the end of the notes to such subchapter: “4. As used in subheadings 9804.00.70 and 9804.00.72, the term ‘beneficiary country’ means a country listed in general note 3(c)(v)(A).”; 104 STAT. 658 (2) by striking out “subheading 9804.00.65 or 9804.00.70” and all that follows thereafter in the superior article description to subheadings 9804.00.65 and 9804.00.70 and inserting “subheadings 9804.00.65, 9804.00.70, and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival.”; (3) by striking out “$800” in subheading 9804.00.70 and inserting “$1,200”; (4) by inserting “or up to $600 of which have been acquired in one or more beneficiary countries” before the parenthetical matter in subheading 9804.00.70; and (5) by inserting after subheading 9804.00.70 the following new subheading with the article description for the new subheading having the same degree of indentation as subheading 9804.00.70: “ 9804.00.72 Articles whether or not accompanying a person, not over $600 in aggregate fair market value in the country of acquisition, including— (a) but only in the case of an individual who has attained the age of 21, not more than 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country, not more than $400 of which shall have been acquired elsewhere than in beneficiary countries (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries) Free Free ” (b) Effective Date.— The amendments made by subsection (a) apply with respect to residents of the United States who depart from the United States on or after the 15th day after the date of the enactment of this Act.