; and (2) recommendations for measures that could be taken to eliminate such tariff inversions. 4. Elimination of duty on panels and main boards for televisions (a) Main boards Chapter 85 of the Harmonized Tariff Schedule of the United States is amended— (1) by inserting in numerical sequence the following new subheading, with the article description for subheading 8529.90.11 having the same degree of indentation as the article description for subheading 8529.90.09: 8529.90.11 For television receivers Free 35% ; and (2) by redesignating subheading 8529.90.13 as subheading 8529.90.14. (b) Panels Chapter 90 of the Harmonized Tariff Schedule of the United States is amended by striking subheading 9013.80.70 and inserting the following new subheading, with the article description for subheading 9013.80.71 having the same degree of indentation as the article description for subheading 9013.80.40: 9013.80.71 Flat panel displays other than for articles of heading 8528, except subheadings 8528.52 or 8528.62, and except for flat panel displays for use solely or principally with television receivers of subheading 8528.72 Free 45% . (c) Effective date (1) In general The amendments made by this section shall apply with respect to articles entered on or after January 1, 2014. (2) Retroactive application for certain liquidations and reliquidations (A) In general Notwithstanding section 514 of the Tariff Act of 1930 ( 19 U.S.C. 1514 ) or any other provision of law and subject to subparagraph (B), any entry of an article classifiable under subheading 8529.90.11 or 9013.80.71 of the Harmonized Tariff Schedule of the United States, as added by this section, that was made— (i) on or after January 1, 2014