To provide for the reliquidation of certain entries.

Summary: Directs the Bureau of Customs and Border Protection to: (1) reliquidate certain entries of aquascape relaxation bubble lights; (2) make such reliquidation at the rate of duty that would have been applicable to such merchandise if it had been liquidated under a specified subheading of the Harmonized Tariff Schedule of the United States on its date of entry; and (3) refund any amounts owed with interest.

SECTION 1. CERTAIN ENTRIES OF AQUASCAPE RELAXATION BUBBLE LIGHTS.

    (a) In General.--Notwithstanding section 514 of the Tariff Act of 
1930 (19 U.S.C. 1514) or any other provision of law, the Bureau of 
Customs and Border Protection shall, not later than 90 days after the 
date of the enactment of this Act--
            (1) reliquidate each entry described in subsection (c) 
        containing any merchandise which, at the time of original 
        liquidation, had been classified under subheading 9405.40.80 of 
        the Harmonized Tariff Schedule of the United States; and
            (2) make such reliquidation at the rate of duty that would 
        have been applicable to such merchandise if the merchandise had 
        been liquidated under subheading 8543.89.96 of such Schedule on 
        the date of entry of the merchandise.
    (b) Refund of Amounts Owed.--Any amounts owed by the United States 
under subsection (a) shall be refunded with interest.
    (c) Affected Entries.--The entries referred to in subsection (a) 
are as follows:


 
          Entry number                    Date of entry                Date of liquidation             Port
 
101-4186364-6                    11/20/00                        10/05/01                               Detroit
101-4186353-9                    11/20/00                        10/05/01                               Detroit
101-4186322-4                    11/20/00                        10/05/01                               Detroit
101-4186371-1                    11/20/00                        10/05/01                               Detroit
101-4186358-8                    11/20/00                        10/05/01                               Detroit
101-4186385-1                    11/20/00                        10/05/01                               Detroit
101-4186382-8                    11/20/00                        10/05/01                               Detroit
101-4189666-1                    11/20/00                        10/05/01                               Detroit
101-4189655-4                    11/20/00                        10/05/01                               Detroit
101-4189658-8                    11/20/00                        10/05/01                               Detroit
101-4189640-6                    11/21/00                        10/05/01                               Detroit
101-4183436-5                    11/22/00                        10/05/01                               Detroit
101-4192528-8                    11/22/00                        10/05/01                               Detroit
101-4192524-7                    11/22/00                        10/05/01                               Detroit
101-4192509-8                    11/22/00                        10/05/01                               Detroit
101-4192503-1                    11/22/00                        10/05/01                               Detroit
101-4189490-6                    11/22/00                        10/05/01                               Detroit
101-4192545-2                    11/27/00                        10/12/01                               Detroit
101-4192732-6                    11/27/00                        10/12/01                               Detroit
101-4192564-1                    11/27/00                        10/12/01                               Detroit
101-4192559-3                    11/27/00                        10/12/01                               Detroit
101-4189498-9                    11/27/00                        10/12/01                               Detroit
101-4189484-9                    11/27/00                        10/12/01                               Detroit
101-4195780-2                    11/28/00                        10/12/01                               Detroit
101-4189503-6                    11/28/00                        10/12/01                               Detroit
101-4195773-7                    11/30/00                        10/12/01                               Detroit
101-4192716-9                    11/30/00                        10/12/01                               Detroit
101-4195869-3                    12/07/00                        10/19/01                               Detroit
101-4195801-6                    12/07/00                        10/19/01                               Detroit
101-4200581-7                    12/13/00                        10/26/01                               Detroit
101-4190125-5                    11/20/00                        10/05/01                              New York
101-4196565-6                    11/29/00                        10/12/01                           Los Angeles
101-4196592-0                    11/29/00                        10/12/01                           Los Angeles
101-4196576-2                    11/29/00                        10/12/01                           Los Angeles
101-4196584-7                    11/29/00                        10/12/01                           Los Angeles
101-4197560-6                    12/01/00                        10/12/01                           Los Angeles
101-4197534-1                    12/01/00                        10/12/01                           Los Angeles
101-4197529-1                    12/01/00                        10/12/01                           Los Angeles
101-4197012-8                    12/01/00                        10/12/01                           Los Angeles
101-4197007-8                    12/01/00                        10/12/01                           Los Angeles
101-4197003-7                    12/01/00                        10/12/01                           Los Angeles
101-4197569-1                    12/01/00                        10/12/01                           Los Angeles
101-4197572-1                    12/01/00                        10/12/01                           Los Angeles
101-4197610-9                    12/01/00                        10/12/01                           Los Angeles
101-4197566-3                    12/01/00                        10/12/01                           Los Angeles
101-4197612-5                    12/01/00                        10/12/01                           Los Angeles
101-4197608-3                    12/01/00                        10/12/01                           Los Angeles
101-4197605-9                    12/01/00                        10/12/01                           Los Angeles
101-4197602-6                    12/01/00                        10/12/01                           Los Angeles
101-4197598-6                    12/01/00                        10/12/01                           Los Angeles
101-4197594-5                    12/01/00                        10/12/01                           Los Angeles
101-4197593-7                    12/01/00                        10/12/01                           Los Angeles
101-4197586-1                    12/01/00                        10/12/01                           Los Angeles
101-4197580-4                    12/01/00                        10/12/01                           Los Angeles
101-4197866-7                    12/02/00                        10/12/01                           Los Angeles
101-4197861-8                    12/02/00                        10/12/01                           Los Angeles
101-4197854-3                    12/02/00                        10/12/01                           Los Angeles
101-4197837-8                    12/02/00                        10/12/01                           Los Angeles
101-4197832-9                    12/02/00                        10/12/01                           Los Angeles
101-4197828-7                    12/02/00                        10/12/01                           Los Angeles
101-4197821-2                    12/02/00                        10/12/01                           Los Angeles
101-4197814-7                    12/02/00                        10/12/01                           Los Angeles
101-4290942-2                    06/11/01                        04/26/02                           Los Angeles
101-4290950-5                    06/11/01                        04/26/02                           Los Angeles
101-4290958-8                    06/11/01                        04/26/02                           Los Angeles
101-4292986-7                    06/14/01                        04/26/02                           Los Angeles
101-4290933-1                    06/14/01                        04/26/02                           Los Angeles
101-4292927-1                    06/14/01                        04/26/02                           Los Angeles
101-4292977-6                    06/14/01                        04/26/02                           Los Angeles
101-4292998-2                    06/14/01                        04/26/02                           Los Angeles
101-4292949-5                    06/14/01                        04/26/02                           Los Angeles
101-4293850-4                    06/15/01                        04/26/02                           Los Angeles
101-4293843-9                    06/16/01                        04/26/02                           Los Angeles
101-4304621-6                    07/18/01                        05/31/02                           Los Angeles
101-4304625-7                    07/18/01                        05/31/02                           Los Angeles
101-4304635-6                    07/18/01                        05/31/02                           Los Angeles
101-4304639-8                    07/18/01                        05/31/02                           Los Angeles
101-4304642-2                    07/18/01                        05/31/02                           Los Angeles
101-4304646-3                    07/18/01                        05/31/02                           Los Angeles
101-4305972-2                    07/19/01                        05/31/02                           Los Angeles
101-4305717-1                    07/19/01                        05/31/02                           Los Angeles
101-4305983-9                    07/19/01                        05/31/02                           Los Angeles
101-4305990-4                    07/19/01                        05/31/02                           Los Angeles
101-4306202-3                    07/19/01                        05/31/02                           Los Angeles
101-4306209-8                    07/19/01                        05/31/02                           Los Angeles
101-4306215-5                    07/19/01                        05/31/02                           Los Angeles
101-4306229-5                    07/19/01                        05/31/02                           Los Angeles
101-4306526-5                    07/23/01                        06/07/02                           Los Angeles
101-4306956-4                    07/23/01                        06/07/02                           Los Angeles
101-4307074-5                    07/23/01                        06/07/02                           Los Angeles
101-4307082-8                    07/23/01                        06/07/02                           Los Angeles
101-4307089-3                    07/23/01                        06/07/02                           Los Angeles
101-4306264-3                    07/23/01                        06/07/02                           Los Angeles
101-4306271-8                    07/23/01                        06/07/02                           Los Angeles
101-4306266-8                    07/23/01                        06/07/02                           Los Angeles
101-4309073-5                    07/30/01                        06/14/02                           Los Angeles
101-4309081-8                    07/30/01                        06/14/02                           Los Angeles
101-4309088-3                    07/30/01                        06/14/02                           Los Angeles
101-4296490-6                    06/27/01                        05/10/02                               Memphis
101-4296494-8                    06/27/01                        05/10/02                               Memphis
101-4296484-9                    06/27/01                        05/10/02                               Memphis
101-4297007-7                    07/01/01                        05/17/02                               Memphis
101-4299853-2                    07/02/01                        05/17/02                               Memphis
101-4299857-3                    07/03/01                        05/17/02                               Memphis
101-4299852-7                    07/04/01                        05/17/02                               Memphis
101-4299849-0                    07/05/01                        05/17/02                               Memphis
101-4305085-3                    07/18/01                        05/31/02                               Memphis
101-4305687-6                    07/23/01                        06/07/02                               Memphis
101-4305691-8                    07/25/01                        06/07/02                               Memphis
101-4310232-4                    08/06/01                        06/21/02                               Memphis
101-4310244-9                    08/06/01                        06/21/02                               Memphis
101-4310264-7                    08/06/01                        06/21/02                               Memphis
101-4301900-7                    07/05/01                        05/17/02                               Kansas City
101-4295391-7                    06/27/01                        05/10/02                             Baltimore
101-4301912-2                    07/07/01                        05/17/02                                      Cleveland
101-4307147-9                    07/27/01                        06/07/02                                      Cleveland
101-4297779-1                    06/22/01                        05/03/02                               Detroit
101-4298131-4                    06/27/01                        05/10/02                               Detroit
101-4298139-7                    06/27/01                        05/10/02                               Detroit
101-4298156-1                    06/27/01                        05/10/02                               Detroit
101-4298163-7                    06/27/01                        05/10/02                               Detroit
101-4299867-2                    07/05/01                        05/17/02                               Detroit
101-4299850-8                    07/05/01                        05/17/02                               Detroit
101-4299967-0                    07/05/01                        05/17/02                               Detroit
101-4306298-1                    07/30/01                        06/14/02                               Detroit
101-4301497-4                    07/14/01                        05/24/02                               Norfolk
101-4304076-3                    07/10/01                        05/24/02                                      Chicago