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

S 2874 authorizes U.S. Customs and Border Protection to correct tariff payments for specific golf cart tires that were incorrectly classified as requiring duty when they should have been duty-free. The bill affects importers of K389 Hole-N-One golf cart tires who paid duties on 98 specific entries between March 2009 and December 2015, as documented in the bill's detailed list. Under this bill, CBP must reliquidate (reprocess the tariff calculation for) these entries at the correct duty rate of free and refund all previously paid duties with interest within 90 days of the bill's enactment. The bill specifically references two prior CBP rulings (NY N278164 and HQ H285180) that established the correct tariff classification for these tires. This is a technical correction to previous tariff classifications, not a new policy change affecting broader categories of goods.