Sponsors (2)
The bill corrects a past tariff misclassification and returns duties (with interest) to the listed importers—helping those businesses and reducing compliance uncertainty—at the cost of lost customs revenue, potential strain on CBP resources, and narrowly targeted relief that may seem unfair to similarly situated importers.
Importers of the specified K389 Hole‑N‑One tires (primarily small-business owners) will receive refunds of duties with interest, improving their cash flow and compensating them for past overpayments.
Importers listed in the provision (small-business owners) gain clearer, enforced tariff classification (HTSUS 4011.69.00) for the specified entries, reducing lingering customs uncertainty and compliance risk.
Taxpayers as a whole will face reduced U.S. customs revenue because duties (plus interest) are refunded, potentially requiring budget offsets or higher deficits.
U.S. Customs and Border Protection (CBP) staff may be strained by the requirement to process and act within 90 days, diverting resources from other enforcement or processing duties.
Other importers with similar tariff-classification disputes will receive no relief, creating potential perceived inequities and unfairness among small-business importers.
Based on analysis of 2 sections of legislative text.
Requires CBP to reliquidate and refund duties (with interest) for specified K389 golf‑cart tire entries at the HTSUS 4011.69.00 rate, waiving the usual deadline.
Introduced September 18, 2025 by Jon Husted · Last progress September 18, 2025
Requires U.S. Customs and Border Protection (CBP) to reliquidate and refund duties (with interest) for specified import entries of K389 “Hole‑N‑One” golf cart tires at the tariff rate applicable under HTSUS 4011.69.00, even if the usual statutory deadline for reliquidation has passed. CBP must complete those reliquidations and issue refunds within 90 days of enactment; the measure is limited only to the listed entries and cites prior CBP rulings classifying these tires under HTSUS 4011.69.00.