19 U.S.C. § 1677H
Section 1677h · Drawback treatment
This is the Tariff Act of 1930
Amended 3 times on record
Applied in 7 court decisions — leading case Torrington Co. v. United States (1993)
Most recently applied in Jiaxing Brother Fastener Co. v. United States (April 2016)
For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this subtitle shall not be treated as being regular customs duties.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1988—Pub. L. 100–418 substituted “Drawback treatment” for “Drawbacks” in section catchline and “not be treated as being regular” for “be treated as any other” in text.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub. L. 100–418, set out as a note under section 1671 of this title.
Effective Date
Section effective Oct. 30, 1984, see section 626(a) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1671 of this title.