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This bill amends the Tariff Act of 1930 to clarify when imported merchandise qualifies as 'unused' for purposes of tariff drawback—a mechanism that refunds import duties on goods that are re-exported or used in exported products. The amendment specifies that merchandise returned to inventory, commingled with unused goods, and treated without distinction in normal business operations may be considered unused, but excludes such merchandise from a specific drawback provision.
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