Sponsors
Introduced March 10, 2025 by Rudy Yakym · Last progress March 10, 2025
The bill returns duties and clarifies duty‑free treatment for a specific golf‑cart tire—helping affected importers' cash flow and reducing tariff uncertainty—while reducing past Customs revenue and creating a narrow statutory exception that could invite similar future claims and modest administrative costs for taxpayers.
Importers of K389 Hole‑N‑One golf cart tires—particularly small-business importers—will receive refunds with interest for duties paid and the tires are classified duty‑free under HTSUS 4011.69.00, lowering their costs, improving cash flow, and reducing future tariff uncertainty.
Importers will benefit from a firm 90‑day deadline for CBP to act, which should speed administrative resolution and lead to faster return of funds.
Taxpayers (and the federal budget) may be harmed because ordering refunds for past duties reduces Customs revenue collected in prior periods, potentially increasing the deficit or requiring reallocation of funds.
The bill creates a narrow statutory exception to the normal statute of limitations for customs claims, which could set a precedent encouraging future case‑specific retroactive relief and increase future administrative or fiscal exposure.
Taxpayers may indirectly bear additional administrative costs if CBP needs extra resources to meet the 90‑day deadline.
Based on analysis of 2 sections of legislative text.
Requires CBP to reliquidate and refund duties (with interest) for certain K389 Hole‑N‑One golf cart tires classified under HTSUS 4011.69.00 and to complete reliquidations within 90 days, despite statutory time limits.
Requires U.S. Customs and Border Protection (CBP) to reliquidate and refund duties, with interest, on imports of K389 Hole‑N‑One golf cart tires classified under HTSUS 4011.69.00, and instructs CBP to complete those reliquidations within 90 days of enactment. It creates a one‑off statutory exception to normal customs time limits so those previously‑liquidated entries can be reopened and refunded. Also includes Congressional findings stating prior CBP rulings concluded the tires are duty‑free and a non‑binding expression urging CBP to authorize reliquidations even where ordinary time limits have passed.