PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Mar 10, 2025
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.
People & committees
Rep. Yakym, Rudy [R-IN-2] · R–IN
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Dec 9, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze H.R.2022 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.2022 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.2022 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.2022 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.
PlainBill explanation
Based on the full Introduced in House · 2025-03-10 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill would require U.S. Customs and Border Protection to reopen import-tax calculations for specifically listed shipments of K389 Hole-N-One golf cart tires and refund duties with interest. The relief would benefit the importers named in the bill, overriding otherwise applicable legal limits. Customs would have to complete the recalculations and refunds within 90 days after enactment.
(c) Reliquidation and refund of duties Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, U.S. Customs and Border Protection shall, not later than 90 days after the date of the enactment of this Act— (1) reliquidate each entry of K389 Hole-N-One golf cart tires specified in subsection (d) at the rate of duty applicable to such tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States on the date of entry; and (2) refund with interest any duties previously paid with respect to the entry.
The bill's findings state that Customs classified these tires as duty-free under tariff category 4011.69.00 in a September 1, 2016 ruling and affirmed that ruling on May 22, 2017. These are statements in the proposed bill; the ruling letters themselves are not supplied.
(a) Findings Congress makes the following findings: (1) U.S. Customs and Border Protection determined in New York Ruling Letter number NY N278164, dated September 1, 2016, that model K389 Hole-N-One golf cart tires are classified under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States (as in effect on September 1, 2016) at a duty rate of free. (2) U.S. Customs and Border Protection affirmed that ruling letter in Headquarters Ruling Letter number HQ H285180, dated May 22, 2017.
The bill would express Congress's view that Customs should be authorized to reopen duty assessments for these tires when the original assessments fell outside the timeframe referenced in section 514 of the Tariff Act of 1930. This statement of policy is separate from the mandatory refund instructions.
(b) Sense of Congress It is the sense of Congress that, in conformity with the ruling letters specified in subsection (a), U.S. Customs and Border Protection should be authorized to reliquidate duty-paid entries of K389 Hole-N-One golf cart tires in the case in which liquidation of such entries occurred outside the timeframe specified in section 514 of the Tariff Act of 1930 (19 U.S.C. 1514).
U.S. Customs and Border Protection shall, not later than 90 days after the date of the enactment of this Act—
Customs would have to recalculate each listed import's final duty assessment—a process called reliquidation—using the rate applicable under tariff category 4011.69.00 on that import's entry date. This requirement would override section 514 and any other conflicting law. The operative rule uses the entry-date rate, rather than expressly applying the 2016 rate to every entry.
Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, U.S. Customs and Border Protection shall, not later than 90 days after the date of the enactment of this Act— (1) reliquidate each entry of K389 Hole-N-One golf cart tires specified in subsection (d) at the rate of duty applicable to such tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States on the date of entry;
Customs would be required to refund any duties previously paid on each covered entry, with interest. Both the recalculation and refund would be due within 90 days after enactment; the deadline is conditional on the bill becoming law.
U.S. Customs and Border Protection shall, not later than 90 days after the date of the enactment of this Act— (1) reliquidate each entry of K389 Hole-N-One golf cart tires specified in subsection (d) at the rate of duty applicable to such tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States on the date of entry; and (2) refund with interest any duties previously paid with respect to the entry.
Relief would be limited to the individually listed entries under six importer headings: Monitor Manufacturing Co.; Martin Wheel; American Kenda; and Americana Development Inc. doing business as Monitor, Martin Wheel, and American Tire & Wheel. The tables identify covered imports by entry number, entry date, and port; the bill does not extend relief to every import by those businesses.
reliquidate each entry of K389 Hole-N-One golf cart tires specified in subsection (d)
(d) Affected entries The entries specified in this subsection are the following: Monitor Manufacturing Co. Importer No. 31–162600400 Entry Number Entry Date Port of Entry
Martin Wheel Importer No. 34–082054800 Entry Number Entry Date Port of Entry
American Kenda Importer No. 31–132072100 Entry Number Entry Date Port of Entry
Americana Development Inc. dba Monitor Importer No. 31–1234748MM Entry Number Entry Date Port of Entry
Americana Development Inc. dba Martin Wheel Importer No. 31–1234748MW Entry Number Entry Date Port of Entry
Americana Development Inc. dba American Tire & Wheel Importer No. 31–1234748AW Entry Number Entry Date Port of Entry
The supplied official-actions snapshot, updated December 9, 2025, records introduction in the House and referral to the House Committee on Ways and Means on March 10, 2025. It does not establish what happened after those recorded actions.
Source snapshot updated 2025-12-09T19:53:15Z. 2025-03-10: Referred to the House Committee on Ways and Means. 2025-03-10: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-10. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy rider was identified in the supplied full introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No earmark was identified in the supplied full introduced text under the stated spending definition. This conclusion is limited to that version; formal disclosure status and other versions or accompanying materials remain unestablished.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The text contains narrowly targeted relief central to the bill's main policy. This classification does not judge the relief's justification.
The bill would give specified entries associated with Monitor Manufacturing Co., Martin Wheel, American Kenda, and Americana Development Inc. doing business as Monitor, Martin Wheel, and American Tire & Wheel mandatory duty recalculations and refunds with interest despite otherwise applicable legal limits. The restriction to enumerated entries under named importer headings makes this a targeted benefit.
Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, U.S. Customs and Border Protection shall, not later than 90 days after the date of the enactment of this Act— (1) reliquidate each entry of K389 Hole-N-One golf cart tires specified in subsection (d) at the rate of duty applicable to such tires under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States on the date of entry; and (2) refund with interest any duties previously paid with respect to the entry.
(d) Affected entries The entries specified in this subsection are the following: Monitor Manufacturing Co. Importer No. 31–162600400
Martin Wheel Importer No. 34–082054800
American Kenda Importer No. 31–132072100
Americana Development Inc. dba Monitor Importer No. 31–1234748MM
Americana Development Inc. dba Martin Wheel Importer No. 31–1234748MW
Americana Development Inc. dba American Tire & Wheel Importer No. 31–1234748AW
Full text preserved for this analysis. Legislative record snapshot: Dec 9, 2025. How PlainBill uses AI