To provide for the liquidation or reliquidation of an entry of certain manufacturing equipment.

Directs the Bureau of Customs and Border Protection of the Department of Homeland Security, not later than 90 days after the receipt of the request for liquidation or reliquidation is made, to liquidate or reliquidate as free of duty certain manufacturing equipment only if a request therefor is filed with the Bureau of Customs and Border Protection not later than 90 days after the date of the enactment of this Act.