19 U.S.C. § 4401: Inclusion of interest in certain distributions of antidumping duties and countervailing duties

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all interest described in subsection (c) into the special account established under section 1675c(e) of this title (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 ( Public Law 109–171 ; 120 Stat. 154 )) for inclusion in distributions described in subsection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 . were made on or before September 30, 2007 ; and 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 . a customs bond pursuant to a court order or judgment; or 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. Interest accrued under section 1677g of this title . Interest accrued under section 1505(d) of this title . 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). 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). The term “countervailing duties” means countervailing duties imposed under section 1671 of this title .