Provide for the reliquidation of certain entries of golf cart tires.

Summary

Requires U.S. Customs and Border Protection (CBP) to reliquidate and refund duties paid on specified entries of K389 Hole‑N‑One golf cart tires using the duty rate under HTSUS 4011.69.00 that applied on the date of entry. CBP must complete reliquidation and pay refunds with interest within 90 days of enactment, even if statutory time limits for reliquidation would otherwise bar action; the bill lists the specific entries to be reliquidated and expresses a non‑binding view that CBP should be able to reliquidate entries outside normal time limits.

• Directs CBP to reliquidate specified entries of K389 Hole‑N‑One golf cart tires at the HTSUS 4011.69.00 rate in effect on the date of entry.
• Requires CBP to refund duties previously paid on those entries, plus interest.
• Must be completed within 90 days of enactment, overriding ordinary statutory time limits for reliquidation for these entries.
• Applies only to the specific entries listed in the bill (product‑ and entry‑specific relief).
• Cites and directs consistency with two prior CBP rulings as the legal basis for treatment.
• Does not create a new program or ongoing appropriation; it mandates a one‑time administrative action.
• Reduces federal customs receipts by the refunded amounts and may increase CBP administrative workload.
• Includes a non‑binding congressional statement encouraging CBP authority to reliquidate entries outside normal timeframes.