; and (B) that— (i) was exported to the United States on or before October 9, 2019; and (ii) was entered, or withdrawn from warehouse for consumption, during the 120-day period beginning on October 18, 2019; and (2) refund to the importer of record the amount of additional duties previously collected on the entry of that product by reason of the application of that subheading of the HTS to the product. (b) Request (1) In general Liquidation or reliquidation may be made under subsection (a) with respect to an entry described in subsection (a) only if a request is filed with the U.S. Customs and Border Protection not later than 90 days after the date of the enactment of this Act. (2) Clarification The filing of an entry described in subsection (a) may serve as the filing of a request described in paragraph (1) with respect to the entry. (c) Refund of amounts owed (1) Unliquidated entries For an entry described in subsection (a) that is unliquidated, any duties, including interest, eligible for a refund under subsection (a) shall be processed for purposes of liquidation in accordance with sections 504 and 505 of the Tariff Act of 1930 ( 19 U.S.C. 1504 and 1505). (2) Reliquidated entries Any amounts owed by the United States pursuant to a reliquidation of an entry described in subsection (a) (including interest from the date of entry) shall be refunded not later than 90 days after the date on which the request for reliquidation is filed under subsection (b). (d) HTS defined In this section, the term HTS means the Harmonized Tariff Schedule of the United States.