To provide for the duty-free entry of certain tramway cars and associated spare parts for use by the city of Portland, Oregon.

Requires the Commissioner of the Bureau of Customs and Border Protection of the Department of Homeland Security to: (1) provide the duty-free entry of certain tramway cars and associated spare parts for use by the city of Portland, Oregon; and (2) reliquidate any entry whose liquidation becomes final before enactment of this Act, and refund the appropriate duty paid.