SECTION 1. CERTAIN ENTRIES OF EDUCATIONAL TOYS ENTERED IN JULY 17 
              THROUGH OCTOBER 30, 2004.

    (a) In General.--Notwithstanding section 514 of the Tariff Act of 
1930 (19 U.S.C. 1514) or any other provision of law, upon proper 
request filed with the Bureau of Customs and Border Protection within 
180 days after the date of the enactment of this Act, the Bureau of 
Customs and Border Protection shall liquidate or reliquidate each entry 
described in subsection (c) as duty free.
    (b) Refund of Amounts Owed.--Any amounts owed by the United States 
pursuant to a request for liquidation or reliquidation of an entry 
under subsection (a) shall be paid with interest not later than 180 
days after the date on which the request is made.
    (c) Affected Entries.--The entries referred to in subsection (a) 
are as follows:


 
 
 
    Entry number                         Date of entry
  442-1802572-2........................    07/18/04
  442-1803331-2........................    07/20/04
  442-1803174-6........................    07/21/04
  442-1804156-2........................    07/23/04
  442-1803489-8........................    07/24/04
  442-1804516-7........................    07/25/04
  442-1804749-4........................    07/27/04
  442-1804638-9........................    07/27/04
  442-1805027-4........................    07/29/04
  442-1805377-3........................    07/30/04
  442-1805763-4........................    07/30/04
  442-1805828-5........................    08/01/04
  442-1805824-4........................    08/01/04
  442-1805841-8........................    08/02/04
  442-2141021-8........................    08/02/04
  442-1806261-8........................    08/05/04
  442-1806455-6........................    08/05/04
  442-1806970-4........................    08/08/04
  442-1806964-7........................    08/08/04
  442-1807049-6........................    08/09/04
  442-1807234-4........................    08/11/04
  442-1806849-0........................    08/12/04
  442-1807715-2........................    08/15/04
  442-1807718-6........................    08/15/04
  442-1807719-4........................    08/15/04
  442-1808430-7........................    08/16/04
  442-1808431-5........................    08/17/04
  442-1808546-0........................    08/17/04
  442-1808351-5........................    08/19/04
  442-1808353-1........................    08/19/04
  442-1808695-5........................    08/19/04
  442-1808356-4........................    08/20/04
  442-1808550-2........................    08/21/04
  442-1808554-4........................    08/21/04
  442-1809042-9........................    08/24/04
  442-1810838-7........................    08/28/04
  442-1810808-0........................    08/28/04
  442-1810378-4........................    08/29/04
  442-2142883-0........................    08/29/04
  442-1810398-2........................    08/30/04
  442-1811010-2........................    08/30/04
  442-1811059-9........................    08/31/04
  442-1811069-8........................    08/31/04
  442-1811089-6........................    08/31/04
  442-2142933-3........................    08/31/04
  442-1811103-5........................    09/02/04
  442-1811109-2........................    09/02/04
  442-1811373-4........................    09/03/04
  442-1811385-8........................    09/05/04
  442-1811387-4........................    09/05/04
  442-1812156-2........................    09/07/04
  442-1812882-3........................    09/09/04
  442-1813208-0........................    09/09/04
  442-1812515-9........................    09/10/04
  442-1812519-1........................    09/10/04
  442-1812908-6........................    09/10/04
  442-1812503-5........................    09/11/04
  442-1812915-1........................    09/12/04
  442-1813363-3........................    09/13/04
  442-1813418-5........................    09/13/04
  442-1813424-3........................    09/13/04
  442-1813443-3........................    09/13/04
  442-1814365-7........................    09/16/04
  442-1814543-9........................    09/16/04
  442-1813803-8........................    09/18/04
  442-1813794-9........................    09/19/04
  442-2144028-0........................    09/20/04
  442-1814723-7........................    09/21/04
  442-1814738-5........................    09/21/04
  442-1815510-7........................    09/24/04
  442-1815995-0........................    09/27/04
  442-1816074-3........................    09/27/04
  442-1816213-7........................    09/27/04
  442-1816216-0........................    09/27/04
  442-2144616-2........................    09/28/04
  442-1816835-7........................    10/02/04
  442-1816939-7........................    10/04/04
  442-1817475-1........................    10/05/04
  442-1818437-0........................    10/12/04
  442-1818441-2........................    10/12/04
  442-1819501-2........................    10/17/04
  442-1819196-1........................    10/18/04
  442-1819203-5........................    10/18/04
  442-1819215-9........................    10/18/04
  442-1820673-6........................    10/22/04
  442-1820683-5........................    10/22/04
  442-1820695-9........................    10/22/04
  442-6202213-8........................    10/23/04
  442-6202206-2........................    10/23/04
  442-6202216-1........................    10/24/04
  442-1821145-4........................    10/26/04
  442-1821825-1........................    10/30/04
Output: Directs the Bureau of Customs and Border Protection to liquidate or reliquidate certain entries of educational toys and refund any amounts owed.