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

This bill aims to rectify past duty payments on specific imports of K389 Hole-N-One golf cart tires by mandating their reliquidation. Congress finds that U.S. Customs and Border Protection (CBP) previously issued rulings, specifically New York Ruling Letter number NY N278164 (September 1, 2016) and Headquarters Ruling Letter number HQ H285180 (May 22, 2017), which classified these tires as **duty-free** under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States. It is the sense of Congress that, in accordance with these rulings, CBP should be authorized to reliquidate entries of these tires, even if their initial liquidation occurred outside the standard timeframe specified in section 514 of the Tariff Act of 1930. The bill explicitly directs CBP to reliquidate each affected entry within 90 days of the bill's enactment. This reliquidation must apply the duty-free rate that was applicable on the original date of entry. Furthermore, the bill requires CBP to **refund with interest** any duties that were previously paid on these specific entries. The affected entries are precisely identified by importer name, entry number, entry date, and port of entry for several companies, including Monitor Manufacturing Co., Martin Wheel, American Kenda, and Americana Development Inc. (operating as Monitor, Martin Wheel, and American Tire & Wheel).