Relating to the tariff treatment of certain footwear.

Provides, upon request filed with the appropriate customs officer within one year after enactment of this Act, for the liquidation or reliquidation (refund) of duties on certain footwear that: (1) entered into the United States between December 31, 1988, and July 1, 1991; (2) would, if entered on July 1, 1991, have been classified under a specified subheading of the Harmonized Tariff Schedule of the United States; and (3) with respect to which there would have been a lesser duty if the applicable rate applied to such entry. Sets forth the applicable rates.