DRAWBACK AND REFUND ON PACKAGING MATERIAL.

SEC. 2404. DRAWBACK AND REFUND ON PACKAGING MATERIAL. (a) In General.— Section 313(q) of the Tariff Act of 1930 (19 U.S.C. 1313(q)) is further amended— (1) by striking “Packaging material” and inserting the following: “(1) In General.— Packaging material”; (2) by moving the remaining text 2 ems to the right; and (3) by adding at the end the following: “(2) Additional eligibility.— Packaging material produced in the United States, which is used by the manufacturer or any other person on or for articles which are exported or destroyed under subsection (a) or (b), shall be eligible under such subsection for refund, as drawback, of 99 percent of any duty, tax, or fee imposed on the importation of such material used to manufacture or produce the packaging material.”. (b) Effective Date.—The amendment made by this section applies with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act.