(CBP)
CBP is announcing changes to the Harmonized Tariff Schedule of the United States (HTSUS) by the Manufacturing Enhancement of 2010.
Background:
The Manufacturing Enhancement Act of 2010, which was signed into law on August 11, 2010, sets forth changes to subchapter II, chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS), as amended. Goods listed in Titles I, II, and III of the Manufacturing Enhancement Act of 2010, entered or withdrawn from warehouse for consumption, on or after August 26, 2010 are afforded the duty suspensions or reductions listed in the Manufacturing Enhancement Act of 2010.
Title I of the Manufacturing Enhancement Act of 2010, added new duty suspensions and reductions to subchapter II, chapter 99 of the HTSUS. Titles II and III of the Manufacturing Enhancement Act of 2010, pertain to either existing duty suspensions and reductions or additional existing duty suspensions and reductions to subchapter II, chapter 99 of the HTSUS.
Action:
Goods listed in Titles II and III of the Manufacturing Enhancement Act of 2010, are provided retroactive benefits for merchandise entered or withdrawn from warehouse, on or after January 1, 2010 and before August 26, 2010. Notwithstanding section 514 of the Tariff Act of 1930, any other provision of law, US Customs and Border Protection (CBP) shall liquidate or reliquidate articles listed in Titles II and III in accordance with the Manufacturing Enhancement Act of 2010 upon a formal request filed with CBP. Liquidation or reliquidation will occur only if the request is filed with CBP within 180 days after the enactment of the Manufacturing Enhancement Act of 2010. The request must contain sufficient information to enable CBP to locate the entry or request a reconstructed entry if it cannot be located. The request must be made at the port of entry. Any payment of amounts owed by the Government pursuant to liquidation or reliquidation of an entry shall be paid without interest, not later than 90 days from the date of the liquidation or reliquidation. CBP is in the process of updating the Automated Commercial System (ACS) to reflect the provisions of the Act. And it is expected that these changes will be completed by the effective date.
The Manufacturing Enhancement Act of 2010, and applicable tariff numbers listed in Titles I, II, and III can be found here.
