WeVote
Log In

Bill

Bill

HR 2022

To provide for the reliquidation of certain entries of golf cart tires.

119th Congress Introduced by Rudy Yakym

HR 2022 allows CBP to refund duties on K389 Hole-N-One golf cart tires, ensuring they are classified at a zero duty rate, benefiting importers like Monitor Manufacturing Co.

Introduced in House
0
WeVote Research Nonpartisan
Bill Summary · HR 2022

Summary of HR 2022: Reliquidation of Golf Cart Tires

Purpose and Intent

HR 2022 aims to authorize the U.S. Customs and Border Protection (CBP) to reliquidate certain entries of golf cart tires, specifically the model K389 Hole-N-One. This bill seeks to ensure that these tires are classified correctly under the Harmonized Tariff Schedule of the United States, allowing for a duty rate of zero, as previously determined by CBP rulings.

Key Provisions

  1. Findings:

    • The bill references two key CBP rulings:
      • New York Ruling Letter NY N278164 (September 1, 2016): Classified K389 Hole-N-One tires under subheading 4011.69.00 at a duty rate of free.
      • Headquarters Ruling Letter HQ H285180 (May 22, 2017): Affirmed the initial classification.

  2. Reliquidation Authorization:

    • The bill expresses the sense of Congress that CBP should be authorized to reliquidate duty-paid entries of the specified golf cart tires if the original liquidation occurred outside the timeframe specified in the Tariff Act of 1930.

  3. Timeline for Action:

    • CBP is required to:
      • Reliquidate each specified entry of K389 Hole-N-One golf cart tires at the applicable duty rate within 90 days of the bill's enactment.
      • Refund any duties previously paid on these entries, including interest.

  4. Specific Entries Affected:

    • The bill lists numerous entries of K389 Hole-N-One tires imported by Monitor Manufacturing Co. with entry numbers and dates primarily from 2009 and 2010, all through the port of Atlanta, with some entries through Los Angeles and Savannah.

Impact

  • Importers: The primary beneficiaries of this bill will be importers of the K389 Hole-N-One golf cart tires, particularly Monitor Manufacturing Co., who will receive refunds for duties previously paid.
  • U.S. Customs and Border Protection: The bill places an obligation on CBP to act within a specified timeframe, potentially impacting their operational processes regarding tariff classifications and refunds.

Legislative Process

  • Introduced: March 10, 2025
  • Referred to: House Committee on Ways and Means on the same day.

This bill represents a targeted legislative effort to correct past tariff classifications and ensure fair treatment for importers of specific golf cart tires, reflecting the importance of accurate tariff application in international trade.

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

Sign in to ask a question.