To apply the rates of duty effective after December 31, 1994, to certain water resistant wool trousers that were entered, or withdrawn from warehouse for consumption, after December 31, 1988, and before January 1, 1995.

Declares that, upon proper request filed with the Customs Service, any entry or withdrawal of certain water resistant wool trousers from warehouse for consumption made between December 31, 1988, and January 1, 1995, which, if it had been made on January 1, 1995, would have been claimed under the appropriate subheading under the Harmonized Tariff Schedule of the United States, and would have had a lower duty, shall be liquidated or reliquidated (refunded) as if such entry or withdrawal had been made on January 1, 1995.