# Plain Language Summary: Golf Cart Tire Tariff Refund Bill

This bill is about refunding import taxes that a company called Monitor Manufacturing overpaid on golf cart tires they brought into the United States back in 2009 and 2010. Here's what happened: U.S. Customs officials determined that a specific model of golf cart tire (the K389 Hole-N-One) should have been imported with zero tariff—meaning no import tax should have been charged. Customs confirmed this ruling twice, in 2016 and 2017. However, when Monitor Manufacturing originally imported these tires years earlier, they were charged import duties that shouldn't have been applied.

The bill directs U.S. Customs and Border Protection to go back and recalculate the taxes owed on 39 specific shipments of these tires that came through the Atlanta port between March 2009 and August 2010. Instead of the duties that were originally charged, the tires should be classified as duty-free. Customs has 90 days after the bill passes to make this correction and refund Monitor Manufacturing all the extra taxes they paid, plus interest on that money.

This is a very narrow bill that affects only one company and one specific product. It's essentially correcting a customs classification error that happened years ago. For most people, this won't have any impact—it's a technical fix in trade law that benefits a single importer who was charged incorrectly.

To provide for the reliquidation of certain entries of golf cart tires.

Yakym, Rudy

This bill provides for the reliquidation of certain golf cart tires imported into the United States during specified time periods. U.S. Customs and Border Protection (CBP) defines liquidation as the final computation or ascertainment of duties on entries for consumption or drawback entries.Within 90 days of this bill's enactment, CBP must<ul><li>reliquidate each entry of K389 Hole-N-One golf cart tires at the rate of duty applicable to such tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States (the general rate of duty for this subheading is free) on the date of entry, and</li><li>refund with interest any duties previously paid with respect to the entry.</li></ul>