Sponsor
Rudy Yakym
Representative · R-IN
Representative · R-IN
The bill provides targeted financial relief and regulatory clarity for importers of a specific tire product and speeds refund processing, at the cost of reduced customs revenue and a narrow statutory exception that could invite similar retroactive claims in the future.
Importers of K389 Hole‑N‑One golf cart tires will receive refunds (with interest) for duties previously paid, improving their cash flow and correcting past overcollection.
Importers of the specified tires gain a clear tariff classification as duty‑free under HTSUS 4011.69.00, reducing future duty uncertainty and compliance costs.
Importers will benefit from a firm 90‑day CBP deadline to act on the claim, which should speed administrative resolution and return of funds.
Taxpayers may bear the fiscal impact of reduced Customs revenue from ordered refunds, which could modestly increase the federal deficit or require reallocation of funds.
The bill creates a narrow statutory exception to the normal limitations (19 U.S.C. §1514), potentially setting a precedent that invites future case‑specific retroactive relief claims and complicates administration of customs law.
Meeting the 90‑day deadline could require CBP to divert resources or incur additional administrative costs, which taxpayers may indirectly fund.
Based on analysis of 2 sections of legislative text.
Requires U.S. Customs and Border Protection to reliquidate and refund duties (with interest) on imported K389 Hole‑N‑One golf cart tires classified under HTSUS 4011.69.00, and directs CBP to complete those reliquidations within 90 days of enactment. The bill creates a specific, one‑time statutory exception to the usual time limits for reopening and reliquidating entries so affected and includes congressional findings that the tires are duty‑free under prior rulings.
Official title: To provide for the reliquidation of certain entries of golf cart tires.
Introduced March 10, 2025 by Rudy Yakym · Last progress March 10, 2025
Requires CBP to reliquidate and refund duties (with interest) for K389 Hole‑N‑One golf cart tires (HTSUS 4011.69.00) and to complete refunds within 90 days.