UNUSED MERCHANDISE DRAWBACK.

SEC. 1557. UNUSED MERCHANDISE DRAWBACK.(a) In General.—Section 313(j) of the Tariff Act of 1930 (19 U.S.C. 1313(j)) is amended—(1) in paragraph (1), by striking “because of its” and inserting “upon entry or”; and(2) in paragraph (2)—(A) in the matter preceding subparagraph (A), by striking “because of its” and inserting “upon entry or”; and(B) in the matter following subparagraph (C)(ii)(II)—(i) by striking “then upon” and inserting “then, notwithstanding any other provision of law, upon”; and(ii) by striking “shall be refunded as drawback” and inserting “shall be refunded as drawback under this subsection”.(b) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act, and shall apply to any drawback claim filed on or after that date and to any drawback entry filed before that date if the liquidation of the entry is not final on that date.