SECTION 1. REIMPORTATION OF CERTAIN GOODS.

    (a) In General.--Subchapter I of chapter 98 of the Harmonized 
Tariff Schedule of the United States is amended by inserting in 
numerical sequence the following new subheading:
    

            ``       9801.00.26         Articles,                                                               
                                         previously                                                             
                                         imported, with                                                         
                                         respect to which                                                       
                                         the duty was                                                           
                                         paid upon such                                                         
                                         previous                                                               
                                         importation if                                                         
                                         (1) exported                                                           
                                         within 3 years                                                         
                                         after the date                                                         
                                         of such previous                                                       
                                         importation, (2)                                                       
                                         sold for                                                               
                                         exportation and                                                        
                                         exported to                                                            
                                         individuals for                                                        
                                         personal use,                                                          
                                         (3) reimported                                                         
                                         without having                                                         
                                         been advanced in                                                       
                                         value or                                                               
                                         improved in                                                            
                                         condition by any                                                       
                                         process of                                                             
                                         manufacture or                                                         
                                         other means                                                            
                                         while abroad,                                                          
                                         (4) reimported                                                         
                                         as personal                                                            
                                         returns from                                                           
                                         those                                                                  
                                         individuals,                                                           
                                         whether or not                                                         
                                         consolidated                                                           
                                         with other                                                             
                                         personal returns                                                       
                                         prior to                                                               
                                         reimportation,                                                         
                                         and (5)                                                                
                                         reimported by or                                                       
                                         for the account                                                        
                                         of the person                                                          
                                         who exported                                                           
                                         them from the                                                          
                                         United States                                                          
                                         within 1 year of                                                       
                                         such exportation  Free                              Free               
                                                                                                              ''

    (b) Effective Date.--The amendment made by this section applies to 
goods described in subheading 9801.00.26 of the Harmonized Tariff 
Schedule of United States (as added by subsection (a)) that are 
reimported into the United States on or after the date that is 15 days 
after the date of enactment of this Act.