SECTION 1. RELIQUIDATION OF CERTAIN ENTRIES OF POLYESTER FLEECE SHEET 
              SETS.

    (a) In General.--Notwithstanding section 514 of the Tariff Act of 
1930 (19 U.S.C. 1514) or any other provision of law, U.S. Customs and 
Border Protection shall, not later than 90 days after receiving a 
request described in subsection (b), liquidate or reliquidate each 
entry specified in subsection (d) at a rate of duty of 1.9 cents per 
kilogram plus 1.5 percent ad valorem.
    (b) Requests.--Any person seeking a liquidation or reliquidation 
pursuant to subsection (a) with respect to an entry shall file a proper 
request with U.S. Customs and Border Protection not later than the date 
that is 90 days after the date of the enactment of this Act that 
contains sufficient information to enable U.S. Customs and Border 
Protection--
            (1) to locate the entry; or
            (2) to reconstruct the entry if it cannot be located.
    (c) Payment of Amounts Owed.--Any amounts owed by the United States 
pursuant to the liquidation or reliquidation of an entry pursuant to 
subsection (a) (including interest from the date of entry) shall be 
paid by U.S. Customs and Border Protection not later than 90 days after 
the date of the liquidation or reliquidation.
    (d) Affected Entries.--The entries specified in this subsection are 
the following:


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                              Entry Number                                            Date of Entry
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  E6K 0100046-2                                                          01/29/2009
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  E6K 0100046-2                                                          01/29/2009
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  E6K 0100046-2                                                          01/29/2009
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  595 4542745-8                                                          02/16/2009
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  595 4542745-8                                                          02/16/2009
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  E6K 0100054-6                                                          02/25/2009
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  E6K 0100054-6                                                          02/25/2009
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  595 4553647-2                                                          03/29/2009
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  595 4566184-1                                                          05/04/2009
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  595 4566184-1                                                          05/04/2009
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  595 4585908-0                                                          07/11/2009
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  595 4585908-0                                                          07/11/2009
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  595 4588629-9                                                          07/15/2009
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  595 4586741-4                                                          07/16/2009
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  595 4586741-4                                                          07/16/2009
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  595 4590977-8                                                          07/26/2009
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  595 4595041-8                                                          08/08/2009
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  595 4604765-1                                                          09/01/2009
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  E6K 0100160-1                                                          09/03/2009
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  E6K 0100160-1                                                          09/03/2009
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  E6K 0100160-1                                                          09/03/2009
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  595 4603649-8                                                          09/03/2009
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  595 4603649-8                                                          09/03/2009
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  595 4606523-2                                                          09/04/2009
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  595 4607800-3                                                          09/08/2009
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  595 4609593-2                                                          09/12/2009
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  595 4609593-2                                                          09/12/2009
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  595 4612439-3                                                          09/26/2009
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  595 4612439-3                                                          09/26/2009
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  595 4614597-6                                                          09/29/2009
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  E6K 0100182-5                                                          10/05/2009
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  E6K 0100182-5                                                          10/05/2009
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  E6K 0100182-5                                                          10/05/2009
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  E6K 0100191-6                                                          10/19/2009
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  E6K 0100191-6                                                          10/19/2009
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  E6K 0100191-6                                                          10/19/2009
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  E6K 0100197-3                                                          10/26/2009
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  E6K 0100197-3                                                          10/26/2009
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  E6K 0100197-3                                                          10/26/2009
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  595 4623019-0                                                          10/27/2009
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Directs the U.S. Customs and Border Protection (CBP) to provide for the reliquidation (refund of duties) of certain entries of polyester fleece sheet sets.
A bill to provide for the reliquidation of certain entries of polyester fleece sheet sets entered on or after January 29, 2009, and on or before October 27, 2009.