TEMPORARY DUTY-FREE ENTRY FOR GIFTS FROM MEMBERS OF ARMED FORCES IN COMBAT ZONES.

SEC. 303. TEMPORARY DUTY-FREE ENTRY FOR GIFTS FROM MEMBERS OF ARMED FORCES IN COMBAT ZONES. (a) Gifts Costing $50 or Less.— Subpart B of part 1 of the appendix to the Tariff Schedules of the United States (19 U.S.C. 1202) is amended by inserting after item 915.20 the following new item: “ 915.25 Articles constituting a bona fide gift from a member of the Armed Forces of the United States serving in a combat tone (within the meaning of section 112(c) of the Internal Revenue Code of 1954) to the extant such articles In any shipment do not exceed $M In aggregate retail value In the country of shipment and with such limitations on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe, if such articles were purchased in or through authorized agencies of the Armed Forces of the United States or In accordance with regulations prescribed by the Secretary of Defense Free (see headnote 2 of this subpart) Free (see headnote 2 of this subpart) On or before 12/31/67 ” (b) Clerical Amendment.—Headnote 2 for subpart B of part 1 of such appendix is amended by striking out “item 915.20” and inserting in lieu thereof “items 915.20 and 915.25”. (c) Effective Date.—The amendments made by this section shall apply with respect to articles entered, or withdrawn from warehouse, tor consumption after the date of the enactment of this Act.