United States Manufacturing Enhancement Act of 2010

(This measure has not been amended since it was passed by the House on July 21, 2010. The summary of that version is repeated here.)

United States Manufacturing Enhancement Act of 2010 - Title I: New Duty Suspensions and Reductions - (Sec. 1004) Amends the Harmonized Tariff Schedule of the United States to provide for duty suspensions and reductions through December 31, 2012, for specified chemicals and other products.

Title II: Existing Duty Suspensions and Reductions - (Sec. 2001) Extends existing suspensions and reductions of duties through December 31, 2012, for other specified chemicals and products.

Imposes, suspends, and increases and/or decreases the duty on certain chemicals through December 31, 2012.

Extends, through December 31, 2012, the suspension of duty on certain products.

Imposes, through December 31, 2012, a duty on: (1) brakes designed for bicycles; and (2) certain 12V lead-acid storage batteries.

Suspends, through December 31, 2012, the duty on: (1) certain catalytic converter mats of ceramic fibers; and (2) certain herbicides. Extends the duty on aspirin through December 31, 2012.

Title III: Additional Existing Duty Suspensions and Reductions - (Sec. 3001) Extends existing suspensions and reductions of duties through December 31, 2012, for certain additional chemicals and products.

Imposes, suspends, and increases and/or decreases the duty on certain chemicals and products through December 31, 2012.

(Sec. 3002) Directs the U.S. Customs and Border Protection (CBP) to liquidate or reliquidate entries of articles (as amended by titles II and III) which were made on or after January 1, 2010, and before the 15th day after enactment of this Act, and with respect to which there would have been no duty or a reduced duty if the amendments applied to such entries, as though the entries had been made on the 15th day after enactment of this Act.

Title IV: Customs User Fees; Time for Payment of Corporate Estimated Taxes; PAYGO Compliance - (Sec. 4001) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend certain customs fees for the processing of merchandise entered into the United States through December 10, 2018, and November 30, 2018, respectively.

(Sec. 4002) Amends the Hiring Incentives to Restore Employment Act to increase required estimated tax payments of corporations with at least $1 billion in assets in the third quarter of 2015 by 0.5% to 122.0% of such amount.