Amends the African Growth and Opportunity Act (AGOA) to add Mauritius as a lesser developed beneficiary sub-Saharan African country (LDC) for purposes of the application of preferential treatment to apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more LDCs, regardless of the country of origin of the fabric or the yarn used to make such articles, that are imported into the United States. Repeals provisions granting preferential treatment for imported apparel articles produced in LDCs of yarn or fabric that is produced in beneficiary sub-Saharan countries and determined to be available in commercial quantities for use by LDCs.
Provides for the liquidation or reliquidation (refund of duties) for such articles entered into the United States on or after October 1, 2005, and before the 15th day after enactment of this Act.
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