EFFECTIVE DATE.

SEC. 3002. EFFECTIVE DATE.(a) In General.—The amendments made by this title apply to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act.(b) Retroactive Applicability.—(1) In general.—Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law and subject to paragraph (2), the entry of an article described in any heading of subchapter II of chapter 99 of the Harmonized Tariff Schedule of the United States (as amended by this title)—(A) which was made on or after January 1, 2010, and before the 15th day after the date of the enactment of this Act, and124 STAT. 2480(B) with respect to which there would have been no duty or a reduced duty (as the case may be) if the amendment or amendments made by this title applied to such entry,shall be liquidated or reliquidated as though the entry had been made on the 15th day after the date of the enactment of this Act.(2) Requests.—A liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act that contains sufficient information to enable U.S. Customs and Border Protection—(A) to locate the entry; or(B) to reconstruct the entry if it cannot be located.(3) Payment of amounts owed.—Any amounts owed by the United States pursuant to the liquidation or reliquidation of an entry of an article under paragraph (1) shall be paid, without interest, not later than 90 days after the date of the liquidation or reliquidation (as the case may be).(4) Definition.—As used in this subsection, the term “entry” includes a withdrawal from warehouse for consumption.