To provide for the reliquidation of certain entries of golf cart tires.
H.R. 2022 would authorize the reliquidation of a large set of past imports of a specific golf cart tire model (K389 Hole-N-One) that CBP previously classified as duty-free under HTS subheading 4011.69.00. Based on CBP rulings NY N278164 (2016) and HQ H285180 (2017), the bill directs CBP to reliquidate those entries at the duty rate applicable to 4011.69.00 on the date of each entry and to refund any duties collected, plus interest. The reliquidation would occur within 90 days after enactment, notwithstanding Section 514 of the Tariff Act (which governs standard liquidation timeframes). The bill provides a lengthy list of specific entries (by entry number, date, and port) that would be affected, most of which originated in Atlanta between 2009 and 2010, with some entries at other ports. In short, this bill aims to retroactively reclassify designated imports as duty-free and reimburse duties already paid, but only for the specific K389 Hole-N-One tire entries enumerated in the bill.
Key Points
- 1Targeted product and ruling basis: The bill rests on CBP findings that K389 Hole-N-One golf cart tires are classifiable under HTS 4011.69.00 with a duty-free rate, as reflected in NY N278164 (2016) and HQ H285180 (2017).
- 2Reliquidation authority: Congress would authorize CBP to reliquidate the identified entries if liquidation occurred outside the timeframe allowed by Section 514 of the Tariff Act of 1930.
- 3Timeframe and refund: CBP must reliquidate and refund any duties (with interest) for the listed entries no later than 90 days after enactment.
- 4Affected entries: The bill lists numerous entries (importer Monitor Manufacturing Co., various Atlanta entries, plus other ports) with specific entry numbers and dates spanning 2009-2010.
- 5Legal override: The bill explicitly supersedes Section 514 or other laws to allow this reliquidation and refunds, but only for the specified entries and product.