Bill > S2874

This bill provides for the reliquidation of certain entries of K389 Hole-N-One golf cart tires, which were previously classified and taxed differently by U.S. Customs and Border Protection. Specifically, the bill references customs rulings from 2016 and 2017 that determined these specific golf cart tires should be classified under a specific tariff heading at a "free" duty rate. The bill authorizes U.S. Customs and Border Protection to reprocess and reliquidate duty-paid entries for these tires that were entered between 2009 and 2015 by several importers, including Monitor Manufacturing Co., Martin Wheel, and American Kenda. Within 90 days of the bill's enactment, Customs must reliquidate these specified entries at the correct duty rate and refund any previously paid duties with interest, even if the original liquidation occurred outside the standard timeframe allowed by the Tariff Act of 1930. The bill effectively corrects past duty classifications and ensures importers are charged the appropriate (in this case, zero) rate for these specific golf cart tires.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/2874/all-info