This legislation, titled the "Foreign-Trade Zone Export Enhancement Act of 2026," aims to bolster United States competitiveness in manufacturing and distribution while preserving domestic jobs. Its primary purpose is to clarify the appropriate tariff treatment for merchandise processed within U.S. foreign-trade zones. The bill amends the Foreign Trade Zones Act to ensure that certain articles, manufactured or significantly altered within a foreign-trade zone and subsequently exported to a country party to the United States-Mexico-Canada Agreement (USMCA), are granted duty-free status. This includes merchandise subject to USMCA duty deferral restrictions, which will now be classified under a new Harmonized Tariff Schedule subheading, 9801.00.95, specifically for duty-free entry upon export. U.S. Customs and Border Protection is mandated to issue implementing regulations within 90 days of enactment.