Sponsors
The bill provides prompt refunds and restores predictable duty treatment for a specific group of tire importers, at the cost of reduced customs revenue, added CBP processing burden, and a precedent that could encourage future legislative fixes to tariff disputes.
Importers of K389 Hole‑N‑One golf cart tires (including small-business owners and government contractors who import them) will receive refunds with interest for duties that were wrongly collected, improving their cash flow and reducing out‑of‑pocket costs.
Importers of these tires will have tariff treatment aligned with prior CBP rulings (classifying the tires as duty‑free), restoring predictable and consistent customs treatment for affected businesses.
Affected importers gain a clear, time‑limited (90‑day) statutory process to seek reliquidation and refunds, reducing administrative uncertainty and speeding dispute resolution.
All U.S. taxpayers may indirectly face higher fiscal pressure because refunds will reduce federal customs revenue, slightly increasing deficit pressure or shifting budget priorities.
U.S. Customs and Border Protection (CBP) will face added administrative workload to process reliquidations and refunds within the 90‑day window, which could divert agency resources from other customs operations.
Other importers may be encouraged to seek similar statutory remedies for tariff disputes, creating a precedent for legislative fixes rather than relying solely on administrative appeals and judicial review.
Based on analysis of 2 sections of legislative text.
Requires CBP to reliquidate and refund duties (with interest) within 90 days for specified K389 Hole‑N‑One golf cart tire entries, treating them as duty‑free under HTSUS 4011.69.00.
Introduced March 10, 2025 by Rudy Yakym · Last progress March 10, 2025
Requires U.S. Customs and Border Protection (CBP) to reliquidate and refund duties (plus interest) for past import entries of K389 Hole‑N‑One golf cart tires that were liquidated after the normal statutory timeframe, treating those entries as classified duty‑free under HTSUS 4011.69.00 consistent with specified CBP rulings. CBP must complete the reliquidation and payments within 90 days after enactment, and the bill expresses the sense that CBP should be authorized to reliquidate similar duty‑paid entries to conform with those rulings.