AMENDMENTS TO THE HARMONIZED TARIFF SCHEDULE.

SEC. 681. AMENDMENTS TO THE HARMONIZED TARIFF SCHEDULE. (a) Return Shipments.— General Note 4 of the Harmonized Tariff Schedule of the United States is amended— (1) by striking out “and” at the end of subdivision (c); (2) by inserting “and” after “1930,” in subdivision (d); (3) by inserting after subdivision (d) the following: “(e) articles exported from the United States which are returned within 45 days after such exportation from the United States as undeliverable and which have not left the custody of the carrier or foreign customs service,”; and (4) by adding at the end the following new sentence: “No exportation referred to in subdivision (e) may be treated as satisfying any requirement for exportation in order to receive a benefit from, or meet an obligation to, the United States as a result of such exportation.”. (b) Entry Not Required for Locomotives and Railway Freight Cars.— 107 STAT. 2218 (1) The Notes to chapter 86 of such Schedule are amended by inserting after note 3 the following new note: “4. Railway locomotives (provided for in headings 8601 and 8602) and railway freight cars (provided for in heading 8606) on which no duty is owed are not subject to the entry or release requirements for imported merchandise set forth in sections 448 and 484 of the Tariff Act of 1930. The Secretary of the Treasury may by regulation establish appropriate reporting requirements, including the requirement that a bond be posted to ensure compliance.”. (2) The U.S. Notes to subchapter V of chapter 99 of such Schedule are amended by inserting after note 8 the following new note: “9. Railway freight cars provided for in subheadings 9905.86.05 and 9905.86.10 are not subject to the entry or release requirements for imported merchandise set forth in sections 448 and 484 of the Tariff Act of 1930. The Secretary of the Treasury may by regulation establish appropriate reporting requirements, including the requirement that a bond be posted to ensure compliance.”. (c) Instruments of International Traffic.— The U.S. Notes to subchapter III of chapter 98 of such Schedule is amended by inserting after note 3 the following new note: “4. Instruments of international traffic, such as containers, lift vans, rail cars and locomotives, truck cabs and trailers, etc. are exempt from formal entry procedures but are required to be accounted for when imported and exported into and out of the United States, respectively, through the manifesting procedures required for all international carriers by the United States Customs Service. Fees associated with the importation of such instruments of international traffic shall be reported and paid on a periodic basis as required by regulations issued by the Secretary of the Treasury and in accordance with 1956 Customs Convention on Containers (20 UST 30; TIAS 6634).”.