CERTAIN STEAM OR OTHER VAPOR GENERATING BOILERS USED IN NUCLEAR FACILITIES.

SEC. 5202. CERTAIN STEAM OR OTHER VAPOR GENERATING BOILERS USED IN NUCLEAR FACILITIES. (a) In General.—Subheading 9902.84.02 of the Harmonized Tariff Schedule of the United States is amended— (1) by striking “4.9%” and inserting “Free”; and (2) by striking “12/31/2003” and inserting “12/31/2006”. (b) Effective Date.— (1) In general.—The amendments made by subsection (a) shall apply to goods entered, or withdrawn from warehouse for consumption, on or after January 1, 2002..— 116 STAT. 1048 (2) Retroactive application.—Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, and subject to paragraph (4), the entry of any article— (A) that was made on or after January 1, 2002, and (B) to which duty-free treatment would have applied if the amendment made by this section had been in effect on the date of such entry, shall be liquidated or reliquidated as if such duty-free treatment applied, and the Secretary of the Treasury shall refund any duty paid with respect to such entry. (3) Entry.—As used in this subsection, the term “entry” includes a withdrawal from warehouse for consumption. (4) Requests.—Liquidation or reliquidation may be made under paragraph (2) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Customs Service— (A) to locate the entry; or (B) to reconstruct the entry if it cannot be located.