§ 4401. Inclusion of interest in certain distributions of antidumping duties and countervailing duties

• (a) The Secretary of Homeland Security shall deposit all interest described in subsection (c) into the special account established under section 1675c(e) of this title (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 ( Public Law 109–171 ; 120 Stat. 154 )) for inclusion in distributions described in subsection (b) made on or after February 24, 2016 .
• (b) Distributions described in this subsection are distributions of antidumping duties and countervailing duties assessed on or after October 1, 2000 , that are made under section 1675c of this title (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 ( Public Law 109–171 ; 120 Stat. 154 )), with respect to entries of merchandise that—
  • (1) were made on or before September 30, 2007 ; and
  • (2) were, in accordance with section 822 of the Claims Resolution Act of 2010 ( 19 U.S.C. 1675c note), unliquidated, not in litigation, and not under an order of liquidation from the Department of Commerce on December 8, 2010 .
• (c)
  • (1) 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 October 1, 2014 , by U.S. Customs and Border Protection under, or in connection with—
    • (A) a customs bond pursuant to a court order or judgment; or
    • (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.
  • (2) Interest described in paragraph (1) includes the following:
    • (A) Interest accrued under section 1677g of this title .
    • (B) Interest accrued under section 1505(d) of this title .
    • (C) Equitable interest under common law and interest under section 580 of this title 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).
• (d) In this section:
  • (1) The term “antidumping duties” means antidumping duties imposed under section 1673 of this title or under the Antidumping Act, 1921 (title II of the Act of May 27, 1921 ; 42 Stat. 11 , chapter 14).
  • (2) The term “countervailing duties” means countervailing duties imposed under section 1671 of this title .