S. 2874 — A bill to provide for the reliquidation of certain entries of golf cart tires.

This section directs U.S. Customs and Border Protection to reliquidate, not later than 90 days after enactment, approximately 120 specified entries of K389 Hole-N-One golf cart tires imported by Monitor Manufacturing Co. from March 5, 2009, through September 6, 2010, primarily at the port of Atlanta, at the duty-free rate under subheading 4011.69.00 of the Harmonized Tariff Schedule of the United States and to refund any duties previously paid with interest, notwithstanding the finality and protest requirements of 19 U.S.C. 1514 (which generally make liquidation decisions conclusive unless protested within 180 days of notice). (As background, §514 of the Tariff Act of 1930, or 19 U.S.C. 1514, establishes deadlines for challenging Customs Service decisions on entry liquidations; this provision provides time-limited relief based on CBP ruling letters NY N278164 (dated September 1, 2016) and HQ H285180 (dated May 22, 2017) classifying such tires duty-free.)