Pub. L. 106-476, tit. I, subtit. B, ch. 4, sec. 1460
TREATMENT OF CERTAIN MULTIPLE ENTRIES OF MERCHANDISE AS SINGLE ENTRY.
SEC. 1460. TREATMENT OF CERTAIN MULTIPLE ENTRIES OF MERCHANDISE AS SINGLE ENTRY. (a) In General.—Section 484 of the Tariff Act of 1930 (19 U.S.C. 1484) is amended by adding at the end the following: “(j) Treatment of Multiple Entries of Merchandise as Single Transaction.—In the case of merchandise that is purchased and invoiced as a single entity but— “(1) is shipped in an unassembled or disassembled condition in separate shipments due to the size or nature of the merchandise, or “(2) is shipped in separate shipments due to the inability of the carrier to include all of the merchandise in a single shipment (at the instruction of the carrier), the Customs Service may, upon application by an importer in advance, treat such separate shipments for entry purposes as a single transaction.”. (b) Regulations.—Not later than 6 months after the date of the enactment of this Act, the Secretary of the Treasury shall issue regulations to carry out section 484(j) of the Tariff Act of 1930, as added by subsection (a).