Educational Toy Tax Relief Act

Notwithstanding any other provision of law, the President—

(1) may not impose duties on the items described in section 3 pursuant to the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.); and

(2) shall terminate the imposition of duties on the items described in section 3 pursuant to the International Emergency Economic Powers Act that are in effect as of the date of the enactment of this Act.

Any duties imposed by the President on the items described in section 3 pursuant to any other authority that are substantially similar to the duties imposed pursuant to the International Emergency Economic Powers Act shall have no force or effect.

(1) Products for children under the age of three.

(2) Tricycles, scooters, and pedal cars for babies and children.

(3) Playpens, play yards, and enclosures.

(4) Baby swings.

(5) Educational toys for babies and children.