; provided for in subheading 9405.42.84 effective January 27, 2022) . C Effective date 14001. Effective date (a) In general The amendments made by this Act apply to articles entered on or after the 30th day after the date of the enactment of this Act. (b) Retroactive application (1) 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 paragraph (2), any entry of an article classifiable under a heading of subchapter II of chapter 99 of the Harmonized Tariff Schedule of the United States added or amended by this Act— (A) that was made— (i) on or after January 1, 2021, and (ii) before the effective date described in subsection (a), and (B) to which a lower rate of duty would apply if the entry were made on or after such effective date, shall be liquidated or reliquidated as though such entry occurred on such effective date. (2) Requests A liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with U.S. Customs and Border Protection not later than 180 days after the date of the enactment of this Act that contains sufficient information to enable U.S. Customs and Border Protection— (A) to locate the entry