Section 1. Treatment of certain merchandise as unused for drawback purposes
Section 313(j)(5) of the Tariff Act of 1930 (19 U.S.C. 1313(j)(5)) is amended to read as follows:
(A) For purposes of paragraphs (1)(B) and (2)(C), merchandise shall be considered as not having been used within the United States if the merchandise is—
(i) returned to inventory;
(ii) commingled with merchandise that has not been used within the United States; and
(iii) treated in the normal course of business without distinction from unused merchandise.
(B) Merchandise described in subparagraph (A) is not eligible for drawback under subsection (c)(1)(C)(ii).