S. 2874 explained · 119th Congress · Pending in Congress
A bill to provide for the reliquidation of certain entries of golf cart tires.
Cosponsors: 1 (1 D, 0 R) · per Congress.gov, 2026-10-10
Introduced: 2025-09-18
Latest action (2025-09-18): Read twice and referred to the Committee on Finance.
What S. 2874 does, in plain terms
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 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 refund with interest any duties previously paid with respect to the entry.
Official summary by the Congressional Research Service, via Congress.gov.
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