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

This bill aims to provide for the reliquidation of specific entries involving K389 Hole-N-One golf cart tires. It cites findings that U.S. Customs and Border Protection determined these tires should be classified under a duty rate of "free." The bill expresses the sense of Congress that Customs should be authorized to reliquidate duty-paid entries that occurred outside the standard timeframe. It directs U.S. Customs and Border Protection to reliquidate these specific entries and refund any previously paid duties with interest within 90 days of enactment. The affected entries involve multiple importers and various ports of entry.