This bill clarifies how tariffs apply to products made or processed in U.S. foreign-trade zones that are then exported to Mexico or Canada. Specifically, it allows certain merchandise that would normally face tariff restrictions under the U.S.-Mexico-Canada trade agreement to enter the United States duty-free when manufactured or modified in a foreign-trade zone and subsequently exported directly to one of those countries. The legislation amends the Foreign Trade Zones Act and the tariff code to implement this change, aiming to support American manufacturing competitiveness and job creation. The U.S. Customs and Border Protection agency must issue implementing regulations within 90 days of the bill becoming law.