To provide for the liquidation or reliquidation of entries of certain manufacturing equipment.

Permits the liquidation or reliquidation of entries of certain manufacturing equipment only if a request therefor is filed with the Bureau of Customs and Border Protection of the Department of Homeland Security, not later than 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Bureau of Customs and Border Protection: (1) to locate the entry; or (2) to reconstruct the entry if it cannot be located.