US SB2874

U.S. Customs and Border Protection must reliquidate specified entries of K389 Hole-N-One golf cart tires within 90 days of enactment and refund with interest any duties previously paid

CBP ruling letters from September 2016 and May 2017 determined these golf cart tires should be classified under tariff subheading 4011.69.00 at a duty rate of "free"

The bill overrides the normal protest timeframe under Section 514 of the Tariff Act of 1930 to allow reliquidation of entries that were liquidated outside the standard deadline

Applies to hundreds of specific import entries from multiple importers including Monitor Manufacturing Co., Martin Wheel, American Kenda, and Americana Development Inc., with entry dates ranging from 2009 to 2016

Entries were made through various U.S. ports including Atlanta, Savannah, Cleveland, Columbus, Los Angeles, and others