To protect small businesses from increased tariffs and other retaliatory actions taken by the United States during a trade dispute.

Exempts an importer with under 100 employees during the two preceding calendar quarters from increased tariffs and retaliatory actions imposed by the United States with respect to the goods of a foreign country in which the United States is in a trade dispute under a trade agreement and the imposition of such increased tariffs and retaliatory actions are due to such country's failure to comply with the trade agreement's terms. Applies such exemption to that quantity of goods which does not exceed 125 percent of the quantity of the same goods that are products of the country and were imported by that importer in the preceding calendar year.