Us Congress Senate Bill SB1482

Us Congress 2023-2024 Regular Session

• Introduced: 5/9/23
• Refer: 5/9/23

Caption

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

Impact

The bill mandates that U.S. Customs and Border Protection shall, within 90 days of the bill's enactment, reliquidate the selected entries of K389 Hole-N-One golf cart tires at the duty rate applicable to those tires when they entered the market. Additionally, it compels the office to refund any duties that were inaccurately paid, including interest. This adjustment aims to ensure fair treatment for importers and manufacturers affected by the previous misclassification.

Summary

Senate Bill 1482, introduced in Congress, aims to provide for the reliquidation of certain entries of golf cart tires, specifically the model K389 Hole-N-One. This bill seeks to address a previous classification mistake made by the U.S. Customs and Border Protection, which had incorrectly assessed the duty rate for these tires. By correcting this evaluation, the bill intends to allow for the necessary adjustments to be made to ensure that duty-paid entries are correctly accounted for following proper tariff classifications.

Contention

While the bill is mainly focused on correcting tariff application, it may have broader implications for how similar cases are handled in the future. By pressuring Customs to rectify past duty assessments, the bill may set a precedent for other import classifications that have faced similar issues. The specific focus on a narrow product category, like golf cart tires, raises questions about comprehensive tariff reform and whether this approach might lead to more targeted legislative efforts aimed at correcting specific unfair trade practices.