SECTION 1. LIQUIDATION OR RELIQUIDATION OF CERTAIN ENTRIES OF TRUCK 
              TIRES ENTERED ON OR AFTER NOVEMBER 3, 2004, AND ON OR 
              BEFORE SEPTEMBER 14, 2005.

    (a) Liquidation or Reliquidation Required.--Notwithstanding 
sections 514 and 520 of the Tariff Act of 1930 (19 U.S.C. 1514 and 
1520), or any other provision of law, U.S. Customs and Border 
Protection shall, not later than 180 days after the date of the 
enactment of this Act--
            (1) liquidate or reliquidate as free of duty each entry 
        described in subsection (b) containing any merchandise which, 
        at the time of original liquidation, was merchandise eligible 
        for duty-free treatment under title V of the Trade Act of 1974 
        (19 U.S.C. 2461 et seq.); and
            (2) refund any duties and interest paid on such entries.
    (b) Affected Entries.--The entries referred to in subsection (a) 
are the following:


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              Port Code                           Entry Number                          Date of Entry
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2704                                  EA1-0153651-7                         11/03/2004
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2704                                  EA1-0153788-7                         10/10/2004
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2704                                  EA1-0154063-4                         11/24/2004
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2704                                  EA1-0154174-9                         12/01/2004
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2704                                  EA1-0154298-6                         12/08/2004
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2704                                  EA1-0154438-8                         12/15/2004
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2704                                  EA1-0154567-4                         12/22/2004
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2704                                  EA1-0154675-5                         12/29/2004
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2704                                  EA1-0154802-5                         01/05/2005
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2704                                  EA1-0154944-5                         01/12/2005
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2704                                  EA1-0155108-6                         01/19/2005
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2704                                  EA1-0155204-3                         01/26/2005
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2704                                  EA1-0155329-8                         02/02/2005
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2704                                  EA1-0155440-3                         02/09/2005
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2704                                  EA1-0155577-2                         02/16/2005
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2704                                  EA1-0155668-9                         02/23/2005
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2704                                  EA1-0155775-2                         03/04/2005
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2704                                  EA1-0155838-8                         03/09/2005
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2704                                  EA1-0155933-7                         03/16/2005
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2704                                  EA1-0156034-3                         03/23/2005
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2704                                  EA1-0156298-4                         04/06/2005
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2704                                  EA1-0156435-2                         04/14/2005
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2704                                  EA1-0156536-7                         04/20/2005
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2704                                  EA1-0156651-4                         04/27/2005
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2704                                  EA1-0156804-9                         05/04/2005
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2704                                  EA1-0156935-1                         05/11/2005
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2704                                  EA1-0157087-0                         05/18/2005
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2704                                  EA1-0157220-7                         05/25/2005
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2704                                  EA1-0157347-8                         06/01/2005
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2704                                  EA1-0157475-7                         06/08/2005
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2704                                  EA1-0157605-9                         06/15/2005
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2704                                  EA1-0157739-6                         06/22/2005
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2704                                  EA1-0157892-3                         06/29/2005
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2704                                  EA1-0158016-8                         07/06/2005
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2704                                  EA1-0158147-1                         07/13/2005
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2704                                  EA1-0158282-6                         07/20/2005
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2704                                  EA1-0158393-1                         07/27/2005
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2704                                  EA1-0158567-0                         08/03/2005
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2704                                  EA1-0158669-4                         08/10/2005
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2704                                  EA1-0158847-6                         08/17/2005
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2704                                  EA1-0158996-1                         08/24/2005
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2704                                  EA1-0159133-0                         09/07/2005
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2704                                  EA1-0159264-3                         09/07/2005
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2704                                  EA1-0159407-8                         09/14/2005.
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Provides for the liquidation or reliquidation of, and refund of any duties and interest paid on, certain entries of truck tires.
A bill to provide for the liquidation or reliquidation of certain entries of truck tires entered on or after November 3, 2004, and on or before September 14, 2005.