TITLE 19 - CUSTOMS DUTIES
CHAPTER 4 - TARIFF ACT OF 1930
SUBTITLE II - SPECIAL PROVISIONS
Part I - Miscellaneous
HEAD
Sec. 1304. Marking of imported articles and containers
STATUTE
(a) Marking of articles
Except as hereinafter provided, every article of foreign origin
(or its container, as provided in subsection (b) hereof) imported
into the United States shall be marked in a conspicuous place as
legibly, indelibly, and permanently as the nature of the article
(or container) will permit in such manner as to indicate to an
ultimate purchaser in the United States the English name of the
country of origin of the article. The Secretary of the Treasury may
by regulations -
(1) Determine the character of words and phrases or
abbreviations thereof which shall be acceptable as indicating the
country of origin and prescribe any reasonable method of marking,
whether by printing, stenciling, stamping, branding, labeling, or
by any other reasonable method, and a conspicuous place on the
article (or container) where the marking shall appear;
(2) Require the addition of any other words or symbols which
may be appropriate to prevent deception or mistake as to the
origin of the article or as to the origin of any other article
with which such imported article is usually combined subsequent
to importation but before delivery to an ultimate purchaser; and
(3) Authorize the exception of any article from the
requirements of marking if -
(A) Such article is incapable of being marked;
(B) Such article cannot be marked prior to shipment to the
United States without injury;
(C) Such article cannot be marked prior to shipment to the
United States, except at an expense economically prohibitive of
its importation;
(D) The marking of a container of such article will
reasonably indicate the origin of such article;
(E) Such article is a crude substance;
(F) Such article is imported for use by the importer and not
intended for sale in its imported or any other form;
(G) Such article is to be processed in the United States by
the importer or for his account otherwise than for the purpose
of concealing the origin of such article and in such manner
that any mark contemplated by this section would necessarily be
obliterated, destroyed, or permanently concealed;
(H) An ultimate purchaser, by reason of the character of such
article or by reason of the circumstances of its importation,
must necessarily know the country of origin of such article
even though it is not marked to indicate its origin;
(I) Such article was produced more than twenty years prior to
its importation into the United States;
(J) Such article is of a class or kind with respect to which
the Secretary of the Treasury has given notice by publication
in the weekly Treasury Decisions within two years after July 1,
1937, that articles of such class or kind were imported in
substantial quantities during the five-year period immediately
preceding January 1, 1937, and were not required during such
period to be marked to indicate their origin: Provided, That
this subdivision shall not apply after September 1, 1938, to
sawed lumber and timbers, telephone, trolley, electric-light,
and telegraph poles of wood, and bundles of shingles; but the
President is authorized to suspend the effectiveness of this
proviso if he finds such action required to carry out any trade
agreement entered into under the authority of sections 1351,
1352, 1353, 1354 of this title, as extended; or
(K) Such article cannot be marked after importation except at
any expense which is economically prohibitive, and the failure
to mark the article before importation was not due to any
purpose of the importer, producer, seller, or shipper to avoid
compliance with this section.
(b) Marking of containers
Whenever an article is excepted under subdivision (3) of
subsection (a) of this section from the requirements of marking,
the immediate container, if any, of such article, or such other
container or containers of such article as may be prescribed by the
Secretary of the Treasury, shall be marked in such manner as to
indicate to an ultimate purchaser in the United States the English
name of the country of origin of such article, subject to all
provisions of this section, including the same exceptions as are
applicable to articles under subdivision (3) of subsection (a) of
this section. If articles are excepted from marking requirements
under clause (F), (G), or (H) of subdivision (3) of subsection (a)
of this section, their usual containers shall not be subject to the
marking requirements of this section. Usual containers in use as
such at the time of importation shall in no case be required to be
marked to show the country of their own origin.
(c) Marking of certain pipe and fittings
(1) Except as provided in paragraph (2), no exception may be made
under subsection (a)(3) of this section with respect to pipes of
iron, steel, or stainless steel, to pipe fittings of steel,
stainless steel, chrome-moly steel, or cast and malleable iron each
of which shall be marked with the English name of the country of
origin by means of die stamping, cast-in-mold lettering, etching,
engraving, or continuous paint stenciling.
(2) If, because of the nature of an article, it is technically or
commercially infeasible to mark it by one of the five methods
specified in paragraph (1), the article may be marked by an equally
permanent method of marking or, in the case of small diameter pipe,
tube, and fittings, by tagging the containers or bundles.
(d) Marking of compressed gas cylinders
No exception may be made under subsection (a)(3) of this section
with respect to compressed gas cylinders designed to be used for
the transport and storage of compressed gases whether or not
certified prior to exportation to have been made in accordance with
the safety requirements of sections 178.36 through 178.68 of title
49, Code of Federal Regulations, each of which shall be marked with
the English name of the country of origin by means of die stamping,
molding, etching, raised lettering, or an equally permanent method
of marking.
(e) Marking of certain manhole rings or frames, covers, and
assemblies thereof
No exception may be made under subsection (a)(3) of this section
with respect to manhole rings or frames, covers, and assemblies
thereof each of which shall be marked on the top surface with the
English name of the country of origin by means of die stamping,
cast-in-mold lettering, etching, engraving, or an equally permanent
method of marking.
(f) Marking of certain coffee and tea products
The marking requirements of subsections (a) and (b) of this
section shall not apply to articles described in subheadings
0901.21, 0901.22, 0902.10, 0902.20, 0902.30, 0902.40, 2101.10, and
2101.20 of the Harmonized Tariff Schedule of the United States, as
in effect on January 1, 1995.
(g) Marking of spices
The marking requirements of subsections (a) and (b) of this
section shall not apply to articles provided for under subheadings
0904.11, 0904.12, 0904.20, 0905.00, 0906.10, 0906.20, 0907.00,
0908.10, 0908.20, 0908.30, 0909.10, 0909.20, 0909.30, 0909.40,
0909.50, 0910.10, 0910.20, 0910.30, 0910.40, 0910.50, 0910.91,
0910.99, 1106.20, 1207.40, 1207.50, 1207.91, 1404.90, and 3302.10,
and items classifiable in categories 0712.90.60, 0712.90.8080,
1209.91.2000, 1211.90.2000, 1211.90.8040, 1211.90.8050,
1211.90.8090, 2006.00.3000, 2918.13.2000, 3203.00.8000,
3301.90.1010, 3301.90.1020, and 3301.90.1050 of the Harmonized
Tariff Schedule of the United States, as in effect on January 1,
1995.
(h) Marking of certain silk products
The marking requirements of subsections (a) and (b) of this
section shall not apply either to -
(1) articles provided for in subheading 6214.10.10 of the
Harmonized Tariff Schedule of the United States, as in effect on
January 1, 1997; or
(2) articles provided for in heading 5007 of the Harmonized
Tariff Schedule of the United States as in effect on January 1,
1997.
(i) Additional duties for failure to mark
If at the time of importation any article (or its container, as
provided in subsection (b) of this section) is not marked in
accordance with the requirements of this section, and if such
article is not exported or destroyed or the article (or its
container, as provided in subsection (b) of this section) marked
after importation in accordance with the requirements of this
section (such exportation, destruction, or marking to be
accomplished under customs supervision prior to the liquidation of
the entry covering the article, and to be allowed whether or not
the article has remained in continuous customs custody), there
shall be levied, collected, and paid upon such article a duty of 10
per centum ad valorem, which shall be deemed to have accrued at the
time of importation, shall not be construed to be penal, and shall
not be remitted wholly or in part nor shall payment thereof be
avoidable for any cause. Such duty shall be levied, collected, and
paid in addition to any other duty imposed by law and whether or
not the article is exempt from the payment of ordinary customs
duties. The compensation and expenses of customs officers and
employees assigned to supervise the exportation, destruction, or
marking to exempt articles from the application of the duty
provided for in this subsection shall be reimbursed to the
Government by the importer.
(j) Delivery withheld until marked
No imported article held in customs custody for inspection,
examination, or appraisement shall be delivered until such article
and every other article of the importation (or their containers),
whether or not released from customs custody, shall have been
marked in accordance with the requirements of this section or until
the amount of duty estimated to be payable under subsection (i) of
this section has been deposited. Nothing in this section shall be
construed as excepting any article (or its container) from the
particular requirements of marking provided for in any other
provision of law.
(k) Treatment of goods of NAFTA country
(1) Application of section
In applying this section to an article that qualifies as a good
of a NAFTA country (as defined in section 3301(4) of this title)
under the regulations issued by the Secretary to implement Annex
311 of the North American Free Trade Agreement -
(A) the exemption under subsection (a)(3)(H) of this section
shall be applied by substituting "reasonably know" for
"necessarily know";
(B) the Secretary shall exempt the good from the requirements
for marking under subsection (a) of this section if the good -
(i) is an original work of art, or
(ii) is provided for under subheading 6904.10, heading
8541, or heading 8542 of the Harmonized Tariff Schedule of
the United States; and
(C) subsection (b) of this section does not apply to the
usual container of any good described in subsection (a)(3)(E)
or (I) of this section or subparagraph (B)(i) or (ii) of this
paragraph.
(2) Petition rights of NAFTA exporters and producers regarding
marking determinations
(A) Definitions
For purposes of this paragraph:
(i) The term "adverse marking decision" means a
determination by the Customs Service which an exporter or
producer of merchandise believes to be contrary to Annex 311
of the North American Free Trade Agreement.
(ii) A person may not be treated as the exporter or
producer of merchandise regarding which an adverse marking
decision was made unless such person -
(I) if claiming to be the exporter, is located in a NAFTA
country and is required to maintain records in that country
regarding exportations to NAFTA countries; or
(II) if claiming to be the producer, grows, mines,
harvests, fishes, traps, hunts, manufactures, processes, or
assembles such merchandise in a NAFTA country.
(B) Intervention or petition regarding adverse marking
decisions
If the Customs Service makes an adverse marking decision
regarding any merchandise, the Customs Service shall, upon
written request by the exporter or producer of the merchandise,
provide to the exporter or producer a statement of the basis
for the decision. If the exporter or producer believes that the
decision is not correct, it may intervene in any protest
proceeding initiated by the importer of the merchandise. If the
importer does not file a protest with regard to the decision,
the exporter or producer may file a petition with the Customs
Service setting forth -
(i) a description of the merchandise; and
(ii) the basis for its claim that the merchandise should be
marked as a good of a NAFTA country.
(C) Effect of determination regarding decision
If, after receipt and consideration of a petition filed by an
exporter or producer under subparagraph (B), the Customs
Service determines that the adverse marking decision -
(i) is not correct, the Customs Service shall notify the
petitioner of the determination and all merchandise entered,
or withdrawn from warehouse for consumption, more than 30
days after the date that notice of the determination under
this clause is published in the weekly Custom Bulletin shall
be marked in conformity with the determination; or
(ii) is correct, the Customs Service shall notify the
petitioner that the petition is denied.
(D) Judicial review
For purposes of judicial review, the denial of a petition
under subparagraph (C)(ii) shall be treated as if it were a
denial of a petition of an interested party under section 1516
of this title regarding an issue arising under any of the
preceding provisions of this section.
(l) Penalties
Any person who, with intent to conceal the information given
thereby or contained therein, defaces, destroys, removes, alters,
covers, obscures, or obliterates any mark required under the
provisions of this chapter shall -
(1) upon conviction for the first violation of this subsection,
be fined not more than $100,000, or imprisoned for not more than
1 year, or both; and
(2) upon conviction for the second or any subsequent violation
of this subsection, be fined not more than $250,000, or
imprisoned for not more than 1 year, or both.
SOURCE
(June 17, 1930, ch. 497, title III, Sec. 304, 46 Stat. 687; June
25, 1938, ch. 679, Sec. 3, 52 Stat. 1077; Aug. 8, 1953, ch. 397,
Sec. 4(c), 67 Stat. 509; Pub. L. 98-573, title II, Sec. 207, Oct.
30, 1984, 98 Stat. 2976; Pub. L. 99-514, title XVIII, Sec. 1888(1),
Oct. 22, 1986, 100 Stat. 2924; Pub. L. 100-418, title I, Sec.
1907(a)(1), Aug. 23, 1988, 102 Stat. 1314; Pub. L. 103-182, title
II, Sec. 207(a), Dec. 8, 1993, 107 Stat. 2096; Pub. L. 104-295,
Sec. 14(a), (b), Oct. 11, 1996, 110 Stat. 3521, 3522; Pub. L. 106-
36, title II, Sec. 2423(a), (b), June 25, 1999, 113 Stat. 180.)
REFERENCES IN TEXT
The Harmonized Tariff Schedule of the United States, referred to
in subsecs. (f) to (h) and (k)(1)(B)(ii), is not set out in the
Code. See Publication of Harmonized Tariff Schedule note set out
under section 1202 of this title.
PRIOR PROVISIONS
Provisions dealing with the subject matter of this section and
former section 133 of this title were contained in act Oct. 3,
1913, ch. 16, Sec. IV, F, subsecs. 1 and 2, 38 Stat. 194,
superseding similar provisions of previous tariff acts. Those
subsections were superseded by act Sept. 21, 1922, ch. 356, title
III, Sec. 304(a), 42 Stat. 947, and repealed by Sec. 321 of that
act. Section 304(a) of the act of 1922 was superseded by section
304 of act June 17, 1930, comprising this section, and repealed by
section 651(a)(1) of the 1930 act.
AMENDMENTS
1999 - Subsecs. (h), (i). Pub. L. 106-36, Sec. 2423(a), added
subsec. (h) and redesignated former subsec. (h) as (i). Former
subsec. (i) redesignated (j).
Subsec. (j). Pub. L. 106-36, Sec. 2423(a)(1), (b), redesignated
subsec. (i) as (j) and substituted "subsection (i)" for "subsection
(h)". Former subsec. (j) redesignated (k).
Subsecs. (k), (l). Pub. L. 106-36, Sec. 2423(a)(1), redesignated
subsecs. (j) and (k) as (k) and (l), respectively.
1996 - Subsecs. (f) to (h). Pub. L. 104-295, Sec. 14(a), added
subsecs. (f) and (g) and redesignated former subsec. (f) as (h).
Former subsecs. (g) and (h) redesignated (i) and (j), respectively.
Subsec. (i). Pub. L. 104-295, Sec. 14(a)(1), (b), redesignated
subsec. (g) as (i) and substituted "subsection (h) of this section"
for "subsection (f) of this section".
Subsecs. (j), (k). Pub. L. 104-295, Sec. 14(a)(1), redesignated
subsecs. (h) and (i) as (j) and (k), respectively.
1993 - Subsec. (c)(1). Pub. L. 103-182, Sec. 207(a)(1),
substituted "engraving, or continuous paint stenciling" for "or
engraving".
Subsec. (c)(2). Pub. L. 103-182, Sec. 207(a)(2), substituted
"five methods" for "four methods" and struck out "such as paint
stenciling" after "method of marking".
Subsec. (e). Pub. L. 103-182, Sec. 207(a)(3), substituted
"engraving, or an equally permanent method of marking" for "or
engraving".
Subsecs. (h), (i). Pub. L. 103-182, Sec. 207(a)(4), (5), added
subsec. (h) and redesignated former subsec. (h) as (i).
1988 - Subsec. (h). Pub. L. 100-418 amended subsec. (h)
generally. Prior to amendment, subsec. (h) read as follows: "If any
person shall, with intent to conceal the information given thereby
or contained therein, deface, destroy, remove, alter, cover,
obscure, or obliterate any mark required under the provisions of
this chapter, he shall, upon conviction, be fined not more than
$5,000 or imprisoned not more than one year, or both."
1986 - Subsec. (c). Pub. L. 99-514 substituted "(1) Except as
provided in paragraph (2), no" for "No" and added par. (2).
1984 - Subsecs. (c) to (h). Pub. L. 98-573 added subsecs. (c) to
(e), redesignated former subsecs. (c) to (e) as (f) to (h),
respectively, and in subsec. (g), as redesignated, substituted
"subsection (f) of this section" for "subsection (c) of this
section".
1953 - Subsec. (a)(3)(K). Act Aug. 8, 1953, added cl. (K).
1938 - Act June 25, 1938, amended section generally.
EFFECTIVE DATE OF 1999 AMENDMENT
Pub. L. 106-36, title II, Sec. 2423(c), June 25, 1999, 113 Stat.
180, provided that: "The amendments made by this section [amending
this section] apply to goods entered, or withdrawn from warehouse
for consumption, on or after the date of the enactment of this Act
[June 25, 1999]."
EFFECTIVE DATE OF 1996 AMENDMENT
Section 14(c) of Pub. L. 104-295 provided that: "The amendments
made by this section [amending this section] apply to goods
entered, or withdrawn from warehouse for consumption, on or after
the date of the enactment of this Act [Oct. 11, 1996]."
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-182 effective on the date the North
American Free Trade Agreement enters into force with respect to the
United States [Jan. 1, 1994], see section 213(b) of Pub. L. 103-
182, set out as an Effective Date note under section 3331 of this
title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1907(a)(2) of Pub. L. 100-418 provided that:
"(A) The amendment made by paragraph (1) [amending this section]
applies with respect to acts committed on or after the date of the
enactment of this Act [Aug. 23, 1988].
"(B) The conviction of a person under section 304(h) of the
Tariff Act of 1930 [19 U.S.C. 1304(h)] for an act committed before
the date of the enactment of this Act shall be disregarded for
purposes of applying paragraph (2) of such subsection (as added by
the amendment made by paragraph (1) of this subsection[)]."
EFFECTIVE DATE OF 1984 AMENDMENT
Section 214 of title II of Pub. L. 98-573 provided that:
"(a) For purposes of this section, the term '15th day' means the
15th day after the date of the enactment of this Act [Oct. 30,
1984].
"(b) Except as provided in subsections (c), (d), and (e), the
amendments made by this title [enacting sections 58b, 1339, and
1627a of this title, amending sections 81c, 81o, 1313, 1330, 1431,
1498, 1555, 2192, 2251, 2253, and 2703 of this title, section 925
of Title 18, Crimes and Criminal Procedure, and section 162 of
Title 26, Internal Revenue Code, and enacting provisions set out as
notes under sections 2, 81c, 81o, and 1339 of this title, and
section 162 of Title 26] shall take effect on the 15th day.
"(c)(1) The amendment made by section 204 [amending section 1441
of this title] shall apply with respect to vessels returning from
the British Virgin Islands on or after the 15th day.
"(2) The amendments made by section 207 [amending this section]
shall apply with respect to articles entered, or withdrawn from
warehouse for consumption, on or after the 15th day; except for
such of those articles that, on or before the 15th day, had been
taken on board for transit to the customs territory of the United
States.
"(3)(A) The amendment made by section 208 [amending section 1466
of this title] shall apply with respect to entries made in
connection with arrivals of vessels on or after the 15th day.
"(B) Upon request therefor filed with the customs officer
concerned on or before the 90th day after the date of the enactment
of this Act [Oct. 30, 1984], any entry in connection with the
arrival of a vessel used primarily for transporting passengers or
property -
"(i) made before the 15th day but not liquidated as of January
1, 1983, or
"(ii) made before the 15th day but which is the subject of an
action in a court of competent jurisdiction on September 19,
1983, and
"(iii) with respect to which there would have been no duty if
the amendment made by section 208 applied to such entry,
shall, notwithstanding the provisions of section 514 of the Tariff
Act of 1930 (19 U.S.C. 1514) or any other provision of law, be
liquidated or reliquidated as though such entry had been made on
the 15th day.
"(4) The amendments made by section 209 [enacting section 1484a
of this title and amending section 1202 of this title] shall apply
with respect to articles launched into space from the customs
territory of the United States on or after January 1, 1985.
"(5)(A) The amendment made by section 210(a) [amending section
1505 of this title] shall take effect on the 30th day after the
date of the enactment of this Act [Oct. 30, 1984].
"(B) The amendment made by section 210(b) [amending section 1520
of this title] shall apply with respect to determinations made or
ordered on or after the date of the enactment of this Act [Oct. 30,
1984].
"(d)(1) The amendments made by section 212 [amending sections
1520, 1564, and 1641 of this title and sections 1581, 1582, 2631,
2636, 2640, and 2643 of Title 28, Judiciary and Judicial Procedure]
shall take effect upon the close of the 180th day following the
date of the enactment of this Act [Oct. 30, 1984] with the
following exceptions:
"(A) Section 641(c)(1)(B) and section 641(c)(2) of the Tariff
Act of 1930, as added by such section [19 U.S.C. 1641(c)(1)(B),
(2)], shall take effect three years after the date of the
enactment of this Act [Oct. 30, 1984].
"(B) The amendments made to the Tariff Act of 1930 by
subsection (c) of section 212 [no subsec. (c) of section 212 was
enacted] shall take effect on such date of enactment [Oct. 30,
1984].
"(2) A license in effect on the date of enactment of this Act
[Oct. 30, 1984] under section 641 of the Tariff Act of 1930 (as in
effect before such date of enactment) shall continue in force as a
license to transact customs business as a customs broker, subject
to all the provisions of section 212 and such licenses shall be
accepted as permits for the district or districts covered by that
license.
"(3) Any proceeding for revocation or suspension of a license
instituted under section 641 of the Tariff Act of 1930 before the
date of the enactment of this Act [Oct. 30, 1984] shall continue
and be governed by the law in effect at the time the proceeding was
instituted.
"(4) If any provision of section 212 or its application to any
person or circumstances is held invalid, it shall not affect the
validity of the remaining provisions or their application to any
other person or circumstances.
"(e) The amendments made by section 213 [enacting sections 1589a,
1613b, and 1616a of this title, amending sections 1602, 1605, 1606,
1607, 1608, 1609, 1610, 1611, 1612, 1613, 1614, 1615, 1618, and
1619 of this title and repealing section 7607 of Title 26, Internal
Revenue Code] shall take effect October 15, 1984."
EFFECTIVE DATE OF 1953 AMENDMENTS, ENACTMENTS, AND REPEALS
Section 1 of act Aug. 8, 1953, provided that such act [see Short
Title of 1953 Amendment note set out under section 1654 of this
title] is effective, except as otherwise specifically provided for,
on and after the thirtieth day following the date of its enactment
[Aug. 8, 1953].
The exception "except as otherwise specifically provided for"
apparently refers to the amendments made to the provisions
preceding subd. (1) of section 1308 of this title, and to section
1557(b) of this title, for which separate effective dates were
provided as explained in notes under such sections.
EFFECTIVE DATE OF 1938 AMENDMENT
Amendment by act June 25, 1938, effective on thirtieth day
following June 25, 1938, except as otherwise specifically provided,
see section 37 of act June 25, 1938, set out as a note under
section 1401 of this title.
SAVINGS PROVISION
Section 23 of act Aug. 8, 1953, provided: "Except as may be
otherwise provided for in this Act [see Short Title of 1953
Amendment note set out under section 1654 of this title], the
repeal of existing law or modifications thereof embraced in this
Act shall not affect any act done, or any right accruing or
accrued, or any suit or proceeding had or commenced in any civil or
criminal case prior to such repeal or modification, but all
liabilities under such laws shall continue, except as otherwise
specifically provided in this Act, and may be enforced in the same
manner as if such repeal or modification had not been made."
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and liabilities of
the United States Customs Service of the Department of the
Treasury, including functions of the Secretary of the Treasury
relating thereto, to the Secretary of Homeland Security, and for
treatment of related references, see sections 203(1), 551(d),
552(d), and 557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of November 25, 2002, as
modified, set out as a note under section 542 of Title 6.
Functions of all other officers of Department of the Treasury and
functions of all agencies and employees of such Department
transferred, with certain exceptions, to Secretary of the Treasury,
with power vested in him to authorize their performance or
performance of any of his functions, by any of such officers,
agencies, and employees, by Reorg. Plan No. 26 of 1950, Secs. 1, 2,
eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in
the Appendix to Title 5, Government Organization and Employees.
Customs officers and employees, referred to in text, were under
Department of the Treasury.
MARKING REQUIREMENTS FOR ARTICLES QUALIFYING AS GOODS OF NAFTA COUNTRY
Section 207(b) of Pub. L. 103-182 provided that: "Articles that
qualify as goods of a NAFTA country under regulations issued by the
Secretary in accordance with Annex 311 of the Agreement [North
American Free Trade Agreement] are exempt from the marking
requirements promulgated by the Secretary of the Treasury under
section 1907(c) of the Omnibus Trade and Competitiveness Act of
1988 (Public Law 100-418 [102 Stat. 1315]), but are subject to the
requirements of section 304 of the Tariff Act of 1930 (19 U.S.C.
1304)."
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1801-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of Title 26, Internal Revenue Code.
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