To extend trade benefits to certain tents imported into the United States.

Directs the President to provide duty-free treatment for certain tents imported from Afghanistan, Algeria, Azerbaijan, Bahrain, Bangladesh, Egypt, Iraq, Kuwait, Lebanon, Morocco, Oman, Pakistan, Qatar, Saudi Arabia, Tunisia, Turkey, the United Arab Emirates, or Yemen (beneficiary countries).

Requires the President, after one year, to review and determine if a basis exists for withdrawal of such duty-free treatment, taking into consideration whether or not each beneficiary country: (1) has established, or is making continual progress toward establishing, a market-based economy, the rule of law and the right to due process, political pluralism, and other specified economic and political goals; (2) does not engage in activities that undermine U.S. national security or foreign policy interests, and supports a peaceful resolution of the Israeli-Palestinian conflict; (3) is a signatory of the United Nations Declaration of Human Rights, does not engage in gross violations of internationally recognized human rights, and is making continuing and verifiable progress on the protection of internationally recognized human rights; (4) is not listed by the U.S. Department of State as a state sponsor of terrorism and cooperates fully in international efforts to combat terrorism; (5) does not participate in the primary, secondary, or tertiary economic boycott of Israel; and (6) otherwise meets specified eligibility criteria of the Trade Act of 1974. Requires the President to terminate the designation of any beneficiary country determined no longer to meet such requirements.

Authorizes the President to designate the Palestinian Authority or its successor political entity as a beneficiary political entity accorded benefits under this Act as if it were a beneficiary country, if the Authority; (1) meets the first two requirements of this Act; (2) does not participate in acts of terrorism, and takes active measures to combat terrorism; (3) cooperates fully in international efforts to combat terrorism; (4) does not engage in gross violations of internationally recognized human rights, and is making continuing and verifiable progress on the protection of internationally recognized human rights; and (5) accepts Israel's right to exist in peace within secure borders.

Prescribes the rule of origin for tents imported directly from beneficiary countries. Requires that the sum of the cost or value of the materials produced in one or more beneficiary countries, plus the direct cost of processing operations performed in such beneficiary country or countries, be at least 35 percent of the appraised value of such article at the time it is entered into the U.S. customs territory.