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

Requires the: (1) U.S. Customs Service to liquidate or reliquidate under the headings that would have applied on December 31, 2001, certain entries of sector mold press machines to be used in the production of radial tires entered on or after May 11, 1997, and before October 21, 1998; and (2) Secretary of the Treasury to refund any excess duty paid.