19 U.S.C. § 2461: Authority to extend preferences

the effect such action will have on furthering the economic development of developing countries through the expansion of their exports; the extent to which other major developed countries are undertaking a comparable effort to assist developing countries by granting generalized preferences with respect to imports of products of such countries; the anticipated impact of such action on United States producers of like or directly competitive products; and the extent of the beneficiary developing country’s competitiveness with respect to eligible articles. The amendments made by this subtitle [subtitle J (§§ 1951–1954) of title I of Pub. L. 104–188 , enacting this subchapter, amending sections 2702, 3011, 3202, 3331, and 3551 of this title, section 1444–2 of Title 7 , Agriculture, section 4711 of Title 15 , Commerce and Trade, sections 262p–4p and 2191a of Title 22, Foreign Relations and Intercourse, and section 871 of Title 26 , Internal Revenue Code, and enacting provisions set out as a note under section 2101 of this title ] apply to articles entered on or after October 1, 1996 . after July 31, 1995 , and before January 1, 1996 , and after December 31, 1995 , and before October 1, 1996 , and No refund shall be made pursuant to this subsection before October 1, 1996 . As used in this subsection, the term ‘entry’ includes a withdrawal from warehouse for consumption. to locate the entry; or to reconstruct the entry if it cannot be located.”