A bill to provide for the reliquidation of certain entries of golf cart tires.
A bill to provide for the reliquidation of certain entries of golf cart tires.
Plain Language Summary
# Summary of S 2874: Golf Cart Tire Reliquidation Bill This bill would allow certain golf cart tires—specifically K389 Hole-N-One brand tires—that were imported into the United States to be reassessed and have their tariff duties recalculated. Currently, these tires were apparently charged import duties when they entered the country, but the bill argues they should have been classified differently under U.S. trade rules, making them duty-free. If passed, U.S. Customs and Border Protection would have 90 days to recalculate the duties and refund any overpaid tariffs plus interest to the importers affected. The bill primarily affects companies or importers who brought these specific golf cart tires into the U.S.
during the relevant time periods covered by the legislation. It's a narrow, targeted measure addressing what sponsors view as an incorrect tariff classification for this particular product. The bill is currently in committee and has not advanced further in the legislative process. These types of bills are relatively uncommon and typically resolve disputes about how specific imported goods should be classified under U.S. trade law.
CRS Official Summary
This bill provides for the reliquidation of certain golf cart tires imported into the United States during specified time periods. U.S. Customs and Border Protection (CBP) defines liquidation as the final computation or ascertainment of duties on entries for consumption or drawback entries.Within 90 days of this bill's enactment, CBP mustreliquidate each entry of K389 Hole-N-One golf cart tires at the rate of duty applicable to such tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States (the general rate of duty for this subheading is free) on the date of entry, andrefund with interest any duties previously paid with respect to the entry.
Latest Action
Read twice and referred to the Committee on Finance.