United States Ports of Entry Threat and Operational Review Act (Sec. 2) This bill directs U.S. Customs and Border Protection (CBP) to submit to the congressional homeland security and tax committees a threat and operational analysis of U.S. air, land, and sea ports of entry. Such analysis shall include an assessment of: current and potential threats posed by individuals and organized groups seeking to exploit security vulnerabilities at ports of entry or to unlawfully enter the United States through such ports of entry; methods and pathways used to exploit security vulnerabilities at ports of entry; improvements needed at ports of entry to prevent the unlawful movement of people, illicit drugs, and other contraband across U.S. borders; improvements needed to enhance travel and trade facilitation and reduce wait times at ports of entry; and processes conducted at ports of entry that do not require law enforcement training and could be filled with non-law enforcement staff or by the private sector or be automated. In compiling such analysis, CBP shall consider and examine: (1) personnel needs, including K-9 units, and estimated costs, at each port of entry; (2) technology needs, including radiation portal monitors and non-intrustive inspection technology, and estimated costs at each port of entry; and (3) infrastructure needs and estimated costs at each port of entry. CBP shall, at specified intervals, provide to the committees a ports of entry strategy and implementation plan.