A bill to provide for the duty-free liquidation or reliquidation of, and the refund of customs duties for, certain entries of tissue paper products.

Provides, upon a request filed with the appropriate customs officer, for the liquidation or reliquidation (refund) of duties paid on Mexican tissue paper that entered the United States after December 31, 1988, and before July 1, 1990. Sets forth certain conditions for such refund.