REIMPORTATION OF CERTAIN GOODS.

SEC. 2412. REIMPORTATION OF CERTAIN GOODS. (a) In General.— Subchapter I of chapter 98 is amended by inserting in numerical sequence the following new heading: “ 9801.00.26 Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation ................ Free Free ”. 113 STAT. 173 (b) Effective Date.— The amendment made by subsection (a) applies to goods described in heading 9801.00.26 of the Harmonized Tariff Schedule of the United States (as added by subsection (a)) that are reimported into the United States on or after the date that is 15 days after the date of the enactment of this Act.