- Potential benefitNamed importers would receive refunds of duties previously paid on listed entries.
- Potential benefitRestores application of CBP classification rulings to affected entries, increasing tariff consistency.
- Potential benefitMay reduce or avoid ongoing litigation by resolving specific past classification disputes.
To provide for the reliquidation of certain entries of golf cart tires.
Referred to the House Committee on Ways and Means.
This bill directs U.S. Customs and Border Protection (CBP) to reliquidate specified past import entries of K389 Hole-N-One golf cart tires at the tariff classification and duty rate in effect on the date of entry. It waives the normal time limit in section 514 of the Tariff Act so CBP must reliquidate and refund any duties paid, with interest, within 90 days of enactment.
Progressives worry about corporate favoritism and precedent
Relative to its intended legislative type, this bill is a narrowly targeted substantive change that is precisely drafted to compel CBP to reliquidate and refund duties for an explicitly listed set of import entries.
This bill directs U.S. Customs and Border Protection (CBP) to reliquidate specified past import entries of K389 Hole-N-One golf cart tires at the tariff classification and duty rate in effect on the date of entry.
It waives the normal time limit in section 514 of the Tariff Act so CBP must reliquidate and refund any duties paid, with interest, within 90 days of enactment.
The bill lists numerous specific entry numbers, importers, entry dates, and ports of entry that are eligible for reliquidation and refund.
Technically straightforward and bipartisan in tone, but is private relief for named importers—hard to pass as standalone; likelier if folded into a broader trade or omnibus vehicle.
Relative to its intended legislative type, this bill is a narrowly targeted substantive change that is precisely drafted to compel CBP to reliquidate and refund duties for an explicitly listed set of import entries. It clearly identifies the agency, legal basis, timeline, and specific entries and tariff treatment.
Progressives worry about corporate favoritism and precedent
Who stands to gain, and who may push back.
These are examples from the analysis, not a ranked list of the most-affected groups.
- Federal agenciesReduces federal customs revenue through refunded duties and accrued interest.
- Potential burdenProvides targeted relief to identified companies, which critics may view as preferential treatment.
- Potential burdenCould impose administrative workload on CBP to process many entries within a 90-day deadline.
Why the argument around this bill splits.
Progressives worry about corporate favoritism and precedent
Sees the bill as a narrow, corrective remedy that addresses a CBP classification ruling for specific importers.
Concerned about private-bill style relief benefiting corporations and creating precedent without clear fiscal offsets.
Pragmatically views the bill as a limited fix of an administrative error that is reasonable if costs are small and process is transparent.
Wants safeguards to avoid creating a routine path for case-by-case legislation.
Likely supportive as a narrow correction of government error that returns money to businesses and enforces established CBP rulings.
Views the bill as limited in scope and appropriate relief.
The path through Congress.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically straightforward and bipartisan in tone, but is private relief for named importers—hard to pass as standalone; likelier if folded into a broader trade or omnibus vehicle.
- Total fiscal cost and CBO estimate absent
- Potential objections about precedent for other importers
Recent votes on the bill.
No vote history yet
The bill has not accumulated any surfaced votes yet.
Go deeper than the headline read.
Progressives worry about corporate favoritism and precedent
Technically straightforward and bipartisan in tone, but is private relief for named importers—hard to pass as standalone; likelier if folde…
Relative to its intended legislative type, this bill is a narrowly targeted substantive change that is precisely drafted to compel CBP to reliquidate and refund duties for an explicitly listed set of import entries. It…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.