Sponsors (2)
The bill provides targeted refunds and tariff-classification clarity that help affected importers recover overpaid duties, at the cost of reduced customs revenue, potential strain on CBP resources, and perceptions of unequal treatment for others with similar disputes.
Importers of the specified K389 Hole‑N‑One tires (primarily small-business importers) will receive refunds of duties plus interest, improving their cash flow and correcting past overpayments.
The bill clarifies and enforces the correct tariff classification (HTSUS 4011.69.00) for the listed entries, reducing lingering customs uncertainty for affected importers.
Returning duties with interest moves funds from government coffers back to private parties (importers/taxpayers), modestly increasing their available resources.
Refunding duties (with interest) reduces U.S. customs revenue, imposing a fiscal cost that may require offsets or otherwise affect taxpayers.
Directing U.S. Customs and Border Protection to complete actions within 90 days could strain agency resources and divert staff from other enforcement or processing duties.
The relief is narrowly limited to listed entries, so other importers with similar classification disputes receive no remedy, creating potential perceptions of unfairness.
Based on analysis of 2 sections of legislative text.
Requires CBP to reliquidate and refund duties (with interest) for listed K389 golf cart tire entries using HTSUS 4011.69.00 rates and complete refunds within 90 days.
Directs U.S. Customs and Border Protection to reliquidate and refund duties (with interest) for a defined set of import entries of K389 “Hole‑N‑One” golf cart tires at the tariff classification and duty rate for HTSUS subheading 4011.69.00 that applied on the date those entries entered the United States. CBP must complete those reliquidations and issue refunds within 90 days of the law taking effect; the relief applies only to the specifically listed entries.
Official title: Provide for the reliquidation of certain entries of golf cart tires.
Introduced September 18, 2025 by Jon Husted · Last progress September 18, 2025