,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #bche  ,,in ,,the ,,house ,,of  
,,representatives  ,may #d1 #bjag,mr4   
,paulsen introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to address
 tariff inversions that create an       
incentive for ,united ,states companies 
to move production out of the ,united   
,states1 to eliminate the tariff        
inversion on certain television         
components1 and for other purposes4  #a4
 ,short title ,this ,act may be cited as
 the ,tariff ,inversion ,jobs ,act of   
#bjag4  #b4 ,sense of ,congress on      
tariff inversions ,it is the sense of   
,congress that--  7#a7 it is a national 
imperative of the ,united ,states to    
encourage economic production and jobs  
in the ,united ,states2  7#b7 the       
,united ,states should not be creating  
incentives to encourage ,united ,states 
companies to move production from the   
,united ,states to other countries2     
7#c7 situations in which tariffs on     

inputs for a product are higher than on 
the final product1 commonly referred to 
as tariff inversions1 can have the      
effect of encouraging ,united ,states   
companies to move production out of the 
,united ,states2  7#d7 a tariff         
inversion exists with respect to the    
production of televisions in the ,united
 ,states1 since the tariff on panels    
carries a tariff of #d4e percent and the
 tariff on the main board carries a     
tariff of #b4a percent1 but the final   
product1 televisions assembled in       
,mexico and exported to the ,united     
,states1 enter the ,united ,states duty 
free2  7#e7 rectifying tariff inversions
 is entirely within the prerogative of  
the ,united ,states2  7#f7 it should be 
the policy of the ,united ,states to    
eliminate tariff inversions that create 
an incentive to offshore production1    
including the tariff inversion regarding
 televisions2 and  7#g7 such a policy   
would help keep jobs in the ,united     
,states1 ensure more ,united ,states    

citizens are employed1 strengthen       
,united ,states competitiveness1 and    
build a stronger country4  #c4 ,report  
on tariff inversions ,not later than    
#ahj days after the date of the         
enactment of this ,act1 the ,united     
,states ,international ,trade           
,commission shall submit to ,congress a 
report on tariff inversions in the      
,harmonized ,tariff ,schedule of the    
,united ,states that includes--  7#a7 an
 identification of tariff inversions    
that create an incentive for ,united    
,states companies to move production out
 of the ,united ,states2 and  7#b7      
recommendations for measures that could 
be taken to eliminate such tariff       
inversions4  #d4 ,elimination of duty on
 panels and main boards for televisions 
7a7 ,main boards ,chapter #he of the    
,harmonized ,tariff ,schedule of the    
,united ,states is amended--  7#a7 by   
inserting in numerical sequence the     
following new subheading1 with the      
article description for subheading      

#hebi4ij4aa having the same degree of   
indentation as the article description  
for subheading #hebi4ij4ji3             
#hebi4ij4aa;,for television receivers   
,free#ce 2  and  7#b7 by redesignating  
subheading #hebi4ij4ac as subheading    
#hebi4ij4ad4  7b7 ,panels ,chapter #ij  
of the ,harmonized ,tariff ,schedule of 
the ,united ,states is amended by       
striking subheading #ijac4hj4gj and     
inserting the following new subheading1 
with the article description for        
subheading #ijac4hj4ga having the same  
degree of indentation as the article    
description for subheading #ijac4hj4dj3 
#ijac4hj4ga;,flat panel displays other  
than for articles of heading #hebh1     
except subheadings #hebh4eb or #hebh4fb1
 and except for flat panel displays for 
use solely or principally with          
television receivers of subheading      
#hebh4gb ,free#de 4  7c7 ,effective date
  7#a7 ,in general ,the amendments made 
by this section shall apply with respect
 to articles entered on or after        

,january #a1 #bjad4  7#b7 ,retroactive  
application for certain liquidations and
 reliquidations  7,a7 ,in general       
,notwithstanding section #ead of the    
,tariff ,act of #aicj 7#ai ,u4,s4,c4    
#aead7 or any other provision of law and
 subject to subparagraph 7,b71 any entry
 of an article classifiable under       
subheading #hebi4ij4aa or #ijac4hj4ga of
 the ,harmonized ,tariff ,schedule of   
the ,united ,states1 as added by this   
section1 that was made--  7i7 on or     
after ,january #a1 #bjad2 and  7ii7     
before the date of the enactment of this
 ,act1  shall be liquidated or          
reliquidated as though such entry       
occurred on such date of enactment4     
7,b7 ,requests ,a liquidation or        
reliquidation may be made under         
subparagraph 7,a7 with respect to an    
entry only if a request therefor is     
filed with ,u4,s4 ,customs and ,border  
,protection not later than #ahj days    
after the date of the enactment of this 
,act that contains sufficient           

information to enable ,u4,s4 ,customs   
and ,border ,protection--  7i7 to locate
 the entry2 or  7ii7 to reconstruct the 
entry if it cannot be located4  7,c7    
,payment of amounts owed ,any amounts   
owed by the ,united ,states pursuant to 
the liquidation or reliquidation of an  
entry of an article under subparagraph  
7,a7 shall be paid1 without interest1   
not later than #ij days after the date  
of the liquidation or reliquidation 7as 
the case may be74  7,d7 ,entry defined  
,in this paragraph1 the term entry      
includes a withdrawal from warehouse for
 consumption4