To suspend temporarily the duty on certain structures, parts, and components for use in an isotopic separation facility.

Authorizes and directs the Secretary of the Treasury, subject to the National Enrichment Facility in southern New Mexico obtaining a license to operate an isotopic separation facility from the Nuclear Regulatory Commission, to admit free of duty after December 31, 2006, certain structures, parts, and components for use in an isotopic separation facility. Requires, if the liquidation of an entry of any such article has become final before December 31, 2011, the entry to be reliquidated on December 31, 2011.