This bill directs the reliquidation of past import entries for specific golf cart tires to apply the correct, duty-free tariff rate based on prior Customs rulings.
Jon Husted
Senator
OH
This bill directs U.S. Customs and Border Protection to correct past import duties on specific entries of K389 Hole-N-One golf cart tires. It mandates the reliquidation of these entries to apply the correct, duty-free tariff rate previously established by CBP rulings. Consequently, the government must refund any excess duties collected on these specific tire imports, plus interest.
Congress Mandates Refunds Plus Interest for Overpaid Golf Cart Tire Duties Dating Back to 2016
This bill is a deep dive into the wonky world of tariff classifications, but the takeaway is simple: Congress is stepping in to fix a financial mistake for certain importers. Specifically, this legislation orders U.S. Customs and Border Protection (CBP) to go back and correct import records—a process called reliquidation—for a specific product: the K389 Hole-N-One golf cart tire. The core issue is that CBP previously ruled these tires should have been classified under a duty-free subheading (4011.69.00), but somewhere along the line, duties were charged anyway. This bill forces CBP to honor its own prior determination.
The Tariff Correction: Closing the Books on a 2016 Error
Think of this as a targeted tax rebate program, but for import duties. Because the normal deadline for filing a refund claim on these past entries has long passed (thanks to Section 514 of the Tariff Act of 1930), only a specific act of Congress can fix the error. This bill provides that fix. Within 90 days of this legislation becoming effective, CBP must reliquidate all the listed entries of the K389 Hole-N-One tire to reflect the correct 0% duty rate. This means the importers who paid the duties get that money back.
Getting Paid Back: The Real-World Impact
For the importers involved, this is a clear win and a significant financial correction. Not only must CBP refund the duties collected erroneously, but the bill explicitly requires that CBP pay interest on those refunds. This is critical because some of these entries date back to 2016 and 2017. For a small business that paid thousands in duties that should never have been charged, getting that principal back, plus years of interest, is a substantial recovery. The money for these refunds will come directly from the U.S. Treasury, which is the only party negatively impacted, as it must return revenue it collected by mistake. This bill ensures that a bureaucratic error doesn't become a permanent financial burden for the businesses that brought in those specific golf cart tires.