Sponsors
This bill gives targeted, time‑bound refunds and administrative certainty to importers of a specific tire product, improving their cash flow and reducing uncertainty, at the expense of reduced federal receipts and the risk of added administrative costs and precedent that could increase future fiscal exposure.
Importers of K389 Hole-N-One golf cart tires (including small-business owners) will receive refunds with interest for duties paid, improving their cash flow and reducing immediate financial burden.
Importers (small-business owners and financial institutions) will gain legal and administrative certainty because CBP is directed to apply its prior rulings to this merchandise classification dispute.
Importers will receive faster resolution and relief because CBP must complete reliquidation and issue refunds within 90 days, reducing prolonged uncertainty and cash-flow disruption.
Taxpayers will effectively bear a fiscal cost because refunds (plus interest) reduce federal receipts by the amount of duties returned.
Taxpayers could face additional administrative costs if CBP needs extra resources to meet the 90-day reliquidation deadline, shifting workload or funding needs to the federal budget.
Taxpayers may incur increased future fiscal exposure because treating this as case-specific legislative relief could create expectations for similar remedies in other customs disputes.
Based on analysis of 2 sections of legislative text.
Requires U.S. Customs and Border Protection to reliquidate and refund duties (with interest) for identified entries of K389 Hole‑N‑One golf cart tires at the tariff rate under HTSUS 4011.69.00 that applied on each entry date, and directs CBP to complete those reliquidations and refunds within 90 days of enactment. The measure notes prior CBP rulings classifying these tires duty‑free and includes a nonbinding statement that CBP should be permitted to reliquidate similar entries even if the normal statutory window for reliquidation has passed.
Introduced March 10, 2025 by Rudy Yakym · Last progress March 10, 2025