A bill to clarify the Harmonized Tariff Schedule classification of certain leather goods.

Amends the Harmonized Tariff Schedule of the United States to provide that: (1) "plastic" and "sheeting of plastic" do not apply to goods having a plastic finish or coating of 0.15 mm or less in thickness; and (2) such plastic finish or coating shall not be considered in determining the exterior or outer surface of any good.

Applies this Act retroactively to entries or withdrawals from warehouse for consumption of such goods that was made on or after November 18, 1999, and before the enactment of this Act, for which there would have been no duty or a lower duty (thus requiring liquidation or reliquidation of such duty).