1. Reliquidation of certain entries of golf cart tires (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. (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 ). (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