H.R. 3028 — Duty Drawback Clarification Act

This section consolidates all whiskies under a single Harmonized Tariff Schedule of the United States (HTSUS) subheading 2208.30.00 with uniform duty rates of free (Column 1–General) and $2.04 per proof liter (Column 2), striking the prior subheading 2208.30 with differentiated rates (e.g., free for Irish and Scotch whiskies; $2.04 per proof liter for bourbon, rye, and other whiskies). It directs the U.S. International Trade Commission to add statistical suffixes to track imports by type (Irish/Scotch, bourbon, rye, other) and container size (≤4 liters or >4 liters each), effective for goods entered or withdrawn from warehouse for consumption 15 days after enactment.