{"identifier":"/us/usc/t19/s4401","title":19,"num":"\u00a7\u202f4401.","heading":"Inclusion of interest in certain distributions of antidumping duties and countervailing duties","text":"\u00a7\u202f4401.\nInclusion of interest in certain distributions of antidumping duties and countervailing duties\n(a)\nIn general\nThe Secretary of Homeland Security shall deposit all interest described in subsection (c) into the special account established under\nsection 1675c(e) of this title\nPublic Law 109\u2013171\n120 Stat. 154\nFebruary 24, 2016\n(b)\nDistributions described\nDistributions described in this subsection are distributions of antidumping duties and countervailing duties assessed on or after\n(1) were made on or before\nSeptember 30, 2007\n(2) were, in accordance with section 822 of the Claims Resolution Act of 2010 (\n19 U.S.C. 1675c\nDecember 8, 2010\n(c)\nInterest described\n(1)\nInterest realized\nInterest 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\n(A) a customs bond pursuant to a court order or judgment; or\n(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.\n(2)\nTypes of interest\nInterest described in paragraph (1) includes the following:\n(A) Interest accrued under\nsection 1677g of this title\n(B) Interest accrued under\nsection 1505(d) of this title\n(C) Equitable interest under common law and interest under\nsection 580 of this title\n(d)\nDefinitions\nIn this section:\n(1)\nAntidumping duties\nThe term \u201cantidumping duties\u201d means antidumping duties imposed under\nsection 1673 of this title\nMay 27, 1921\n42 Stat. 11\n(2)\nCountervailing duties\nThe term \u201ccountervailing duties\u201d means countervailing duties imposed under\nsection 1671 of this title","url":"https://projectusc.org/usc/t19/s4401.html","content":[{"t":"sec","id":"/us/usc/t19/s4401","children":[{"t":"num","text":"\u00a7\u202f4401."},{"t":"heading","text":"Inclusion of interest in certain distributions of antidumping duties and countervailing duties"},{"t":"subsec","id":"/us/usc/t19/s4401/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The Secretary of Homeland Security shall deposit all interest described in subsection (c) into the special account established under ","children":[{"t":"ref","text":"section 1675c(e) of this title","href":"/us/usc/t19/s1675c/e","tail":" (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 ("},{"t":"ref","text":"Public Law 109\u2013171","href":"/us/pl/109/171","tail":"; "},{"t":"ref","text":"120 Stat. 154","href":"/us/stat/120/154","tail":")) for inclusion in distributions described in subsection (b) made on or after "},{"t":"text","text":"February 24, 2016","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t19/s4401/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Distributions described"},{"t":"chapeau","text":"Distributions described in this subsection are distributions of antidumping duties and countervailing duties assessed on or after ","children":[{"t":"text","text":"October 1, 2000","tail":", that are made under "},{"t":"ref","text":"section 1675c of this title","href":"/us/usc/t19/s1675c","tail":" (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 ("},{"t":"ref","text":"Public Law 109\u2013171","href":"/us/pl/109/171","tail":"; "},{"t":"ref","text":"120 Stat. 154","href":"/us/stat/120/154","tail":")), with respect to entries of merchandise that\u2014"}]},{"t":"para","id":"/us/usc/t19/s4401/b/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" were made on or before ","children":[{"t":"text","text":"September 30, 2007","tail":"; and"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t19/s4401/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" were, in accordance with section 822 of the Claims Resolution Act of 2010 (","children":[{"t":"ref","text":"19 U.S.C. 1675c","href":"/us/usc/t19/s1675c","tail":" note), unliquidated, not in litigation, and not under an order of liquidation from the Department of Commerce on "},{"t":"text","text":"December 8, 2010","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t19/s4401/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Interest described"},{"t":"para","id":"/us/usc/t19/s4401/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Interest realized"},{"t":"chapeau","text":"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 ","children":[{"t":"text","text":"October 1, 2014","tail":", by U.S. Customs and Border Protection under, or in connection with\u2014"}]},{"t":"subpara","id":"/us/usc/t19/s4401/c/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" a customs bond pursuant to a court order or judgment; or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t19/s4401/c/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t19/s4401/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Types of interest"},{"t":"chapeau","text":"Interest described in paragraph (1) includes the following:"},{"t":"subpara","id":"/us/usc/t19/s4401/c/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" Interest accrued under ","children":[{"t":"ref","text":"section 1677g of this title","href":"/us/usc/t19/s1677g","tail":"."}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t19/s4401/c/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" Interest accrued under ","children":[{"t":"ref","text":"section 1505(d) of this title","href":"/us/usc/t19/s1505/d","tail":"."}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t19/s4401/c/2/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" Equitable interest under common law and interest under ","children":[{"t":"ref","text":"section 580 of this title","href":"/us/usc/t19/s580","tail":" 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)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t19/s4401/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Definitions"},{"t":"chapeau","text":"In this section:"},{"t":"para","id":"/us/usc/t19/s4401/d/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Antidumping duties"},{"t":"content","children":[{"t":"p","text":"The term \u201cantidumping duties\u201d means antidumping duties imposed under ","children":[{"t":"ref","text":"section 1673 of this title","href":"/us/usc/t19/s1673","tail":" or under the Antidumping Act, 1921 (title II of the Act of "},{"t":"text","text":"May 27, 1921","tail":"; "},{"t":"ref","text":"42 Stat. 11","href":"/us/stat/42/11","tail":", chapter 14)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t19/s4401/d/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Countervailing duties"},{"t":"content","children":[{"t":"p","text":"The term \u201ccountervailing duties\u201d means countervailing duties imposed under ","children":[{"t":"ref","text":"section 1671 of this title","href":"/us/usc/t19/s1671","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}