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

S 1482 requires U.S. Customs and Border Protection to reliquidate specific entries of K389 Hole-N-One golf cart tires that were incorrectly assessed duties, instead of being duty-free as previously determined. The bill directs Customs to refund any duties paid with interest for 200+ specific entries listed in the bill, covering imports from 2009 to 2015. These entries were previously classified under subheading 4011.69.00 of the Harmonized Tariff Schedule, which should have resulted in a duty rate of free. The bill affects several importers, including Monitor Manufacturing Co., Martin Wheel, and American Kenda, who paid duties on these tires when they should have been duty-free.