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A bill to provide for the reliquidation of certain entries of golf cart tires.

USA119th CongressS-2874| Senate 
| Updated: 9/18/2025
Jon Husted

Jon Husted

Republican Senator

Ohio

Cosponsors (1)
Raphael G. Warnock (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill, S. 2874, aims to provide for the reliquidation of certain entries of K389 Hole-N-One golf cart tires. The core purpose is to ensure that these specific tire imports are processed according to previous U.S. Customs and Border Protection (CBP) rulings that classified them as duty-free. Congress explicitly states its findings that CBP, through New York Ruling Letter number NY N278164 (September 1, 2016) and Headquarters Ruling Letter number HQ H285180 (May 22, 2017), determined that model K389 Hole-N-One golf cart tires fall under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States, which carries a "free" duty rate. The bill expresses a Sense of Congress that CBP should be authorized to reliquidate duty-paid entries of these tires, even if their original liquidation occurred outside the timeframe specified in section 514 of the Tariff Act of 1930. To enforce this, the bill mandates that, notwithstanding existing law, CBP must reliquidate each specified entry within 90 days of the Act's enactment. Upon reliquidation, these entries must be processed at the duty-free rate applicable under subheading 4011.69.00 on their respective entry dates. Furthermore, CBP is required to refund any duties previously paid on these entries, including accrued interest. The bill lists hundreds of specific entry numbers, dates, and ports of entry for several importers, including Monitor Manufacturing Co. Martin Wheel American Kenda Americana Development Inc. dba Monitor Americana Development Inc. dba Martin Wheel Americana Development Inc. dba American Tire & Wheel , ensuring that these particular past import transactions are corrected to reflect the duty-free classification.
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Timeline

Bill from Previous Congress

S 118-1482
A bill to provide for the reliquidation of certain entries of golf cart tires.
Mar 10, 2025

Latest Companion Bill Action

HR 119-2022
Introduced in House
Sep 18, 2025
Introduced in Senate
Sep 18, 2025
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 118-1482
    A bill to provide for the reliquidation of certain entries of golf cart tires.


  • March 10, 2025

    Latest Companion Bill Action

    HR 119-2022
    Introduced in House


  • September 18, 2025
    Introduced in Senate


  • September 18, 2025
    Read twice and referred to the Committee on Finance.

Foreign Trade and International Finance

Related Bills

  • HR 119-2022: To provide for the reliquidation of certain entries of golf cart tires.

A bill to provide for the reliquidation of certain entries of golf cart tires.

USA119th CongressS-2874| Senate 
| Updated: 9/18/2025
This bill, S. 2874, aims to provide for the reliquidation of certain entries of K389 Hole-N-One golf cart tires. The core purpose is to ensure that these specific tire imports are processed according to previous U.S. Customs and Border Protection (CBP) rulings that classified them as duty-free. Congress explicitly states its findings that CBP, through New York Ruling Letter number NY N278164 (September 1, 2016) and Headquarters Ruling Letter number HQ H285180 (May 22, 2017), determined that model K389 Hole-N-One golf cart tires fall under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States, which carries a "free" duty rate. The bill expresses a Sense of Congress that CBP should be authorized to reliquidate duty-paid entries of these tires, even if their original liquidation occurred outside the timeframe specified in section 514 of the Tariff Act of 1930. To enforce this, the bill mandates that, notwithstanding existing law, CBP must reliquidate each specified entry within 90 days of the Act's enactment. Upon reliquidation, these entries must be processed at the duty-free rate applicable under subheading 4011.69.00 on their respective entry dates. Furthermore, CBP is required to refund any duties previously paid on these entries, including accrued interest. The bill lists hundreds of specific entry numbers, dates, and ports of entry for several importers, including Monitor Manufacturing Co. Martin Wheel American Kenda Americana Development Inc. dba Monitor Americana Development Inc. dba Martin Wheel Americana Development Inc. dba American Tire & Wheel , ensuring that these particular past import transactions are corrected to reflect the duty-free classification.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

S 118-1482
A bill to provide for the reliquidation of certain entries of golf cart tires.
Mar 10, 2025

Latest Companion Bill Action

HR 119-2022
Introduced in House
Sep 18, 2025
Introduced in Senate
Sep 18, 2025
Read twice and referred to the Committee on Finance.
  • Bill from Previous Congress

    S 118-1482
    A bill to provide for the reliquidation of certain entries of golf cart tires.


  • March 10, 2025

    Latest Companion Bill Action

    HR 119-2022
    Introduced in House


  • September 18, 2025
    Introduced in Senate


  • September 18, 2025
    Read twice and referred to the Committee on Finance.
Jon Husted

Jon Husted

Republican Senator

Ohio

Cosponsors (1)
Raphael G. Warnock (Democratic)

Finance Committee

Foreign Trade and International Finance

Related Bills

  • HR 119-2022: To provide for the reliquidation of certain entries of golf cart tires.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted