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Bill

S 2874

A bill to provide for the reliquidation of certain entries of golf cart tires.

119th Congress Introduced by Jon Husted and 1 co-sponsor

Bill S 2874 allows U.S. Customs to refund import duties on K389 Hole-N-One golf cart tires, benefiting importers by correcting past duty assessments.

Introduced in Senate
0
WeVote Research Nonpartisan
Bill Summary · S 2874

Summary of Bill S 2874: Reliquidation of Golf Cart Tires

Purpose and Intent

Bill S 2874 aims to authorize the U.S. Customs and Border Protection (CBP) to reliquidate certain entries of golf cart tires, specifically the K389 Hole-N-One model. The bill seeks to address issues related to the classification and duty rates of these tires, ensuring that importers receive appropriate refunds for duties paid.

Key Provisions

The bill includes several important provisions:

  1. Findings:

    • The bill references previous rulings by CBP, specifically New York Ruling Letter NY N278164 (September 1, 2016) and Headquarters Ruling Letter HQ H285180 (May 22, 2017), which classified the K389 Hole-N-One golf cart tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States at a duty rate of free.

  2. Reliquidation Authorization:

    • CBP is authorized to reliquidate duty-paid entries of the specified golf cart tires if the original liquidation occurred outside the timeframe specified in Section 514 of the Tariff Act of 1930 (19 U.S.C. 1514).

  3. Timeline for Action:

    • CBP must reliquidate the specified entries within 90 days of the bill's enactment. This includes:
      • Applying the duty rate of free under subheading 4011.69.00 for each entry.
      • Refunding any duties previously paid, along with interest.

  4. Specific Entries Affected:

    • The bill lists numerous entries of K389 Hole-N-One golf cart tires imported by Monitor Manufacturing Co. from various dates in 2009 and 2010, all through the Atlanta port of entry.

Impact

  • Importers: The primary beneficiaries of this bill are importers of the K389 Hole-N-One golf cart tires, who will receive refunds for duties that were incorrectly assessed.
  • U.S. Customs and Border Protection: The bill places a requirement on CBP to act within a specified timeframe, potentially impacting their operational processes regarding tariff classifications and refunds.

Legislative Actions

  • The bill was introduced in the Senate on September 18, 2025.
  • It has been read twice and referred to the Committee on Finance for further consideration.

Sponsors

  • The bill is sponsored by Jon Husted (primary sponsor) and Raphael Warnock (cosponsor).

This summary provides a clear overview of Bill S 2874, detailing its purpose, key provisions, and the potential impact on affected parties.

Compiled from official sources — confirm details with the bill’s official record.

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