To amend section 313 of the Tariff Act of 1930 to specify articles that qualify as commercially interchangeable merchandise for purposes of certain duty drawback.

Amends the Tariff Act of 1930 to make eligible for the drawback (refund) of duties, paid on certain imported merchandise, certain other merchandise classified as commercially interchangeable with such imported merchandise, if within the three-year period since its own importation, without having been used within the United States, the commercially interchangeable merchandise is exported or destroyed.