Public Law 119-73 (01/23/2026)

19 U.S.C. § 4034

Retroactive application for certain liquidations and reliquidations of textile or apparel goods

(a)

In general

section 1514 of this titleNotwithstanding or any other provision of law, and subject to subsection (c), an entry—
(1)
of a textile or apparel good—
(A)
of a CAFTA–DR country that the United States Trade Representative has designated as an eligible country under subsection (b), and
(B)
section 4033 of this title that would have qualified as an originating good under if the good had been entered after the date of entry into force of the Agreement for that country,
(2)
that was made on or after , and before the date of the entry into force of the Agreement with respect to that country or any other CAFTA–DR country, and
(3)
for which customs duties in excess of the applicable rate of duty for that good set out in the Schedule of the United States to Annex 3.3 of the Agreement were paid,
shall be liquidated or reliquidated at the applicable rate of duty for that good set out in the Schedule of the United States to Annex 3.3 of the Agreement, and the Secretary of the Treasury shall refund any excess customs duties paid with respect to such entry.
(b)

Eligible country

The United States Trade Representative shall determine, in accordance with article 3.20 of the Agreement, which CAFTA–DR countries are eligible countries for purposes of this section, and shall publish a list of all such countries in the Federal Register.

(c)

Requests

Liquidation or reliquidation may be made under subsection (a) with respect to an entry of a textile or apparel good only if a request therefor is filed with the Bureau of Customs and Border Protection, within such period as the Bureau of Customs and Border Protection shall establish by regulation in consultation with the Secretary of the Treasury, that contains sufficient information to enable the Bureau of Customs and Border Protection—
(1)
(A)
to locate the entry; or
(B)
to reconstruct the entry if it cannot be located; and
(2)
to determine that the good satisfies the conditions set out in subsection (a).
(d)

Definition

As used in this section, the term “entry” includes a withdrawal from warehouse for consumption.

Pub. L. 109–53, title II, § 205119 Stat. 483Pub. L. 109–280, title XIV, § 1634(d)120 Stat. 1168(, , ; , , .)

Termination of Section

section 107(d) of Pub. L. 109–53For termination of section by , see Effective and Termination Dates note below.

Editorial Notes

Amendments

Pub. L. 109–2802006—Subsec. (a)(2). inserted “or any other CAFTA–DR country” after “that country”.

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Pub. L. 109–280section 1641 of Pub. L. 109–280section 58c of this titleAmendment by applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .

Effective and Termination Dates

section 107 of Pub. L. 109–53section 4001 of this titleSection effective on the date the Dominican Republic-Central America-United States Free Trade Agreement enters into force () and to cease to have effect on the date the Agreement ceases to be in force with respect to the United States, and, during any period in which a country ceases to be a CAFTA–DR country, to cease to have effect with respect to such country, see , set out as a note under .