US Code

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

19 U.S.C. § 4401

Inclusion of interest in certain distributions of antidumping duties and countervailing duties

(a)

In general

section 1675c(e) of this titlePublic Law 109–171120 Stat. 154The Secretary of Homeland Security shall deposit all interest described in subsection (c) into the special account established under (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 (; )) for inclusion in distributions described in subsection (b) made on or after .

(b)

Distributions described

section 1675c of this titlePublic Law 109–171120 Stat. 154Distributions described in this subsection are distributions of antidumping duties and countervailing duties assessed on or after , that are made under (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 (; )), with respect to entries of merchandise that—
(1)
were made on or before ; and
(2)
19 U.S.C. 1675c were, in accordance with section 822 of the Claims Resolution Act of 2010 ( note), unliquidated, not in litigation, and not under an order of liquidation from the Department of Commerce on .
(c)

Interest described

(1)

Interest realized

Interest described in this subsection is interest earned on antidumping duties or countervailing duties described in subsection (b) that is realized through application of a payment received on or after , by U.S. Customs and Border Protection under, or in connection with—
(A)
a customs bond pursuant to a court order or judgment; or
(B)
a settlement with respect to a customs bond, including any payment made to U.S. Customs and Border Protection with respect to that bond by a surety.
(2)

Types of interest

Interest described in paragraph (1) includes the following:
(A)
section 1677g of this title Interest accrued under .
(B)
section 1505(d) of this title Interest accrued under .
(C)
section 580 of this title Equitable interest under common law and interest under awarded by a court against a surety under its bond for late payment of antidumping duties, countervailing duties, or interest described in subparagraph (A) or (B).
(d)

Definitions

In this section:
(1)

Antidumping duties

section 1673 of this title42 Stat. 11The term “antidumping duties” means antidumping duties imposed under or under the Antidumping Act, 1921 (title II of the Act of ; , chapter 14).

(2)

Countervailing duties

section 1671 of this titleThe term “countervailing duties” means countervailing duties imposed under .

Pub. L. 114–125, title VI, § 605130 Stat. 187(, , .)

Editorial Notes

References in Text

Section 1675c of this titlesection 1675c of this titlePub. L. 109–171, title VII, § 7601(a)120 Stat. 154 (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005), referred to in subsecs. (a) and (b), means , which was repealed by , , , and which related to an annual distribution to certain domestic producers known as the “continued dumping and subsidy offset”. Subsec. (e) of section 1675c related to special accounts established in the Treasury of the United States for certain antidumping and countervailing duty orders and findings.

section 822 of Pub. L. 111–291section 1675c of this titleSection 822 of the Claims Resolution Act of 2010, referred to in subsec. (b)(2), is , which is set out as a note under .

act May 27, 1921, ch. 14, title II42 Stat. 11Pub. L. 96–39, title I, § 106(a)93 Stat. 193The Antidumping Act, 1921, referred to in subsec. (d)(1), is , , which was classified generally to sections 160 to 171 of this title, and was repealed by , , .