DRAWBACK OF FINISHED PETROLEUM DERIVATIVES.

SEC. 1422. DRAWBACK OF FINISHED PETROLEUM DERIVATIVES. (a) Addition of Crude Oil, Vinyl Chloride, Terephthalic Acid, Trimellitic Anydride, Isophthalic Acid, Acrylonitrile, Lubricating Oil Additives, and Prepared Additives for Mineral Oils for Substitution.— (1) In general.—Section 313(p)(3)(A)(i)(I) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(3)(A)(i)(I)) is amended— (A) by inserting “2709.00,” after “2708,”; and (B) by striking “2902, and 2909.19.14” and inserting “and 2902, and subheadings 2903.21.00, 2909.19.14, 2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and 3811.90.00”. (2) Effective date.—The amendments made by paragraph (1) shall take effect on the date of the enactment of this Act, and shall apply to— (A) any drawback claim filed on or after such date of enactment; and (B) any drawback entry filed before such date of enactment if the liquidation of the entry is not final on such date of enactment. (b) Designation of Certain Finished Petroleum Derivatives as Commercially Interchangeable.—Section 313(p)(3)(B) of the Tariff Act of 1930 (19 U.S.C. 1313(p)(3)(B)) is amended by adding at the end the following: “If an article is referred to 114 STAT. 2157under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article on January 1, 2000, then whether or not the article has been reclassified under another eight-digit classification after January 1, 2000, the article shall be deemed to be an article that is referred to under the same eight-digit classification of such Schedule as the qualified article for purposes of the preceding sentence.”.