1. Short title This Act may be cited as the Tariff Inversion Jobs Act of 2017 . 2. Sense of Congress on tariff inversions It is the sense of Congress that— (1) it is a national imperative of the United States to encourage economic production and jobs in the United States; (2) the United States should not be creating incentives to encourage United States companies to move production from the United States to other countries; (3) situations in which tariffs on inputs for a product are higher than on the final product, commonly referred to as tariff inversions, can have the effect of encouraging United States companies to move production out of the United States; (4) a tariff inversion exists with respect to the production of televisions in the United States, since the tariff on panels carries a tariff of 4.5 percent and the tariff on the main board carries a tariff of 2.1 percent, but the final product, televisions assembled in Mexico and exported to the United States, enter the United States duty free; (5) rectifying tariff inversions is entirely within the prerogative of the United States; (6) it should be the policy of the United States to eliminate tariff inversions that create an incentive to offshore production, including the tariff inversion regarding televisions; and (7) such a policy would help keep jobs in the United States, ensure more United States citizens are employed, strengthen United States competitiveness, and build a stronger country. 3. Report on tariff inversions Not later than 180 days after the date of the enactment of this Act, the United States International Trade Commission shall submit to Congress a report on tariff inversions in the Harmonized Tariff Schedule of the United States that includes— (1) an identification of tariff inversions that create an incentive for United States companies to move production out of the United States