Industry News

Miscellaneous Tariff Bill: Deadline to Request Retroactive Treatment Set for February 7, 2011

February 2, 2011


The U.S. Manufacturing Enhancement Act of 2010 (H.R. 4380), which the President signed into law on August 11, 2010, provides for retroactive duty treatment for certain expired provisions renewed by the legislation.  Goods entered or withdrawn from warehouse for consumption on or after January 1, 2010, but before the effective date, that would have qualified for HTS 9902 treatment had the appropriate provision not expired, will be eligible to be liquidated or reliquidated as if the entry or withdrawal had been made after the bill’s effective date. Liquidation and reliquidation requests must be submitted to U.S. Customs and Border Protection (CBP) by February 7, 2011 (180 days after the date of enactment). The request must contain sufficient information to enable CBP to locate or reconstruct (if it cannot be located) the entry or withdrawal.

Please contact a Barnes/Richardson attorney for help filing a claim for retroactive treatment through liquidation or reliquidatation.