Section 1. Certain Piston Engines.--Subchapter II of chapter 99 of 
the Harmonized Tariff Schedule of the United States is amended by 
inserting in numerical sequence the following new subheading:

      

       ``[]        Internal                                                       Free             No Change        No Change        On or before 12/   
                    combustio                                                                                                         31/98           .'
                    n piston-                                                                                                                          '
                    type                                                                                                                                
                    engines                                                                                                                             
                    of a                                                                                                                                
                    cylinder                                                                                                                            
                    capacity                                                                                                                            
                    exceeding                                                                                                                           
                    50 cc but                                                                                                                           
                    not                                                                                                                                 
                    exceeding                                                                                                                           
                    1000 cc                                                                                                                             
                    (provided                                                                                                                           
                    ) for in                                                                                                                            
                    subheadin                                                                                                                           
                    g                                                                                                                                   
                    8407.32.2                                                                                                                           
                    0,                                                                                                                                  
                    8407.33.2                                                                                                                           
                    0,                                                                                                                                  
                    8407.32.9                                                                                                                           
                    0 or                                                                                                                                
                    8407.33.9                                                                                                                           
                    0) to be                                                                                                                            
                    installed                                                                                                                           
                    in                                                                                                                                  
                    vehicles                                                                                                                            
                    specially                                                                                                                           
                    designed                                                                                                                            
                    for                                                                                                                                 
                    traveling                                                                                                                           
                    on snow,                                                                                                                            
                    golf                                                                                                                                
                    carts,                                                                                                                              
                    non-                                                                                                                                
                    amphibiou                                                                                                                           
                    s all                                                                                                                               
                    terrain                                                                                                                             
                    vehicles,                                                                                                                           
                    and                                                                                                                                 
                    burden                                                                                                                              
                    carriers                                                                                                                            
                    (provided                                                                                                                           
                    for in                                                                                                                              
                    subheadin                                                                                                                           
                    g                                                                                                                                   
                    8703.10.0                                                                                                                           
                    0.                                                                                                                                  
                    8703.21.0                                                                                                                           
                    0 or                                                                                                                                
                    8704.31.0                                                                                                                           
                    0; or                                                                                                                               
                    heading                                                                                                                             
                    8709)      \1\..............................................                                                                        

    Sec. 2. (a) Except as provided in subsection (b), the amendment 
made by the first section of this Act shall apply with respect to goods 
entered, or withdrawn from warehouse for consumption, on or after the 
15th day after the date of the enactment of this Act.
    (b) Notwithstanding section 514 of the Tariff Act of 1930 or any 
other provision of law, upon a request filed with the appropriate 
customs officer before the 90th day after the date of the enactment of 
this Act, any entry of goods described in subheading [    ] of the 
Harmonized Tariff Schedule of the United States (as amended by this 
Act) that was made--
            (1) after December 31, 1992; and
            (2) on or before the 15th day after the date of enactment 
        of this Act;
shall be liquidated or reliquidated as though such entry occurred on 
the day after such 15th day.