((a)) ** In general** The Secretary of Homeland Security shall deposit all interest described in subsection (c) into the special account established under (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 (; )) for inclusion in distributions described in subsection (b) made on or after .section 1675c(e) of this titlePublic Law 109–171120 Stat. 154February 24, 20162016-02-24
((b)) ** Distributions described** Distributions described in this subsection are distributions of antidumping duties and countervailing duties assessed on or after , that are made under (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 (; )), with respect to entries of merchandise that—
((1)) were made on or before ; and
((2)) were, in accordance with section 822 of the Claims Resolution Act of 2010 ( note), unliquidated, not in litigation, and not under an order of liquidation from the Department of Commerce on .
((c)) ** Interest described**
((1)) ** Interest realized** Interest described in this subsection is interest earned on antidumping duties or countervailing duties described in subsection (b) that is realized through application of a payment received on or after , by U.S. Customs and Border Protection under, or in connection with—
((A)) a customs bond pursuant to a court order or judgment; or
((B)) 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.
((2)) ** Types of interest** Interest described in paragraph (1) includes the following:
((A)) Interest accrued under .
((B)) Interest accrued under .
((C)) Equitable interest under common law and interest under 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).
((d)) ** Definitions** In this section:
((1)) ** Antidumping duties** The term “antidumping duties” means antidumping duties imposed under or under the Antidumping Act, 1921 (title II of the Act of ; , chapter 14).section 1673 of this title42 Stat. 11May 27, 19211921-05-27
((2)) ** Countervailing duties** The term “countervailing duties” means countervailing duties imposed under .section 1671 of this title