To provide for the reliquidation of certain entries of golf cart tires.

This bill tells U.S. Customs and Border Protection (CBP) to redo the final duty calculation (“liquidation”) on certain K389 Hole‑N‑One golf cart tires and pay back any import duties (taxes) that were charged, with interest, within 90 days after it becomes law. These tires fall under a tariff category that has a duty rate of “free,” so no duty should be owed . CBP uses “liquidation” to mean the final calculation of duties on an imported item.

The bill allows CBP to make these refunds even if the original calculation happened outside the usual time limit set by law. It names specific entries tied to Americana Development Inc., doing business as Monitor, Martin Wheel, and American Tire & Wheel, as eligible for this fix.

• Who is affected: Entries of K389 Hole‑N‑One golf cart tires imported by Americana Development Inc. (Monitor, Martin Wheel, and American Tire & Wheel).
• What changes: CBP must redo the duty calculation using the duty‑free category and refund any duties paid, with interest .
• When: Within 90 days after the bill becomes law.