To amend the Tariff Act of 1930 to treat certain merchandise as unused merchandise for drawback purposes.

This bill amends the Tariff Act of 1930 to clarify when imported merchandise qualifies as "unused" for drawback refunds (a refund of duties paid on imported goods). It specifies that merchandise must be returned to inventory, commingled with unused merchandise, and handled normally in business without distinction to be considered unused. However, merchandise meeting these conditions is explicitly excluded from drawback eligibility under existing rules. The change directly affects importers and businesses seeking duty refunds on returned or commingled goods.