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

Requires the U.S. Customs Service to liquidate or reliquidate under the headings that would have applied on December 31, 2001, the following articles entered on or after October 21, 1998, and before July 10, 1999, used in the production of radial tires: (1) shearing machines to be used to cut metallic tissue; (2) machine tools for working wire of iron or steel; (3) extruders; (4) machinery for molding, retreading, or otherwise forming uncured, unvulcanized rubber; (5) sector mold press machines; and (6) sawing machines. Directs the Secretary of the Treasury to refund any excess duty paid.