President Signs Miscellaneous Tariff Bill, Sets February 7, 2011 Deadline to Request Retroactive Treatment

August 10, 2010

On August 11, 2010, the President signed the U.S. Manufacturing Enhancement Act of 2010 (H.R. 4380) into law, enacting the first miscellaneous tariff bill (MTB) in nearly 3 years.  For the most part, the MTB renews tariff suspensions or other modifications that expired on January 1, 2010. However, it also includes some new tariff suspensions and duty reductions that have cleared both the House & Senate review process.

The duty suspension and reduction provisions (both new and those being extended) in H.R. 4830 become effective for goods entered or withdrawn from warehouse of consumption beginning August 26, 2010, (15 days after the date of enactment) and will expire on December 31, 2012.

H.R. 4380 also provides for the retroactive duty treatment for expired provisions that are being 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   Goods entered or withdrawn from warehouse for consumption on or after January 1, 2010 but before the effective date, that would have qualified for HTS 9902 treatment had the appropriate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, reliquidation must be requested within 180 days. Such a liquidation or reliquidation may be made with respect to an entry or withdrawal only if a request is filed with U.S. Customs and Border Protection not later than February 7, 2011 (180 days after the date of enactment). The request must contains 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.