Court of International Trade

The Court of International Trade certified Freestyle World's proposed class under USCIT Rule 23(b)(2). The class covers importers of record that paid challenged duties from February 1, 2025 through February 19, 2026 and did not separately sue for refunds.

U.S. Customs and Border Protection deployed CAPE Phase 3 for plaintiffs in more than 4,000 cases in which the court had entered an order. Phase 3 permits those plaintiffs to file CAPE declarations for finally liquidated entries.

Court of International Trade Judge Richard Eaton ordered the government to submit an additional CAPE progress report by 5:00 p.m. EST on October 6, 2026. The deadline was set in a September 17 order.

U.S. Customs and Border Protection notified the Court of International Trade that CAPE Phase 3 would deploy on October 6, 2026. Plaintiffs that submitted a valid importer-of-record number to CBP by July 30, 2026, would be eligible to file Phase 3 declarations beginning on that date.

The Court of International Trade ordered CBP to reliquidate plaintiffs' entries that had been liquidated for more than 80 days without regard to IEEPA duties. The order applied after CBP accepted a plaintiff's CAPE declaration.

CBP had sent approximately $86.3 billion in refunds to the Department of the Treasury for disbursement. The Court of International Trade recited that status in its July 15 order.

In Oregon v. United States and Burlap and Barrel v. United States the Court of International Trade held Proclamation 11012 invalid because trade and current-account deficits are not the balance-of-payments deficits Section 122 was written for. Relief was limited to the plaintiffs, the State of Washington, Burlap and Barrel and toymaker Basic Fun, and on May 12 the Federal Circuit issued an administrative stay, so collection of the 10% surcharge continued while the appeal proceeded.

The Court of International Trade ordered that finally liquidated entries be reliquidated without regard to IEEPA duties. The order concerned entries for which liquidation was final.

Nintendo of America filed at the Court of International Trade seeking every IEEPA duty it had paid, with interest and fees, joining more than a thousand companies that had already sued. Its complaint put total IEEPA collections above $200 billion. The tariffs had pushed console makers to raise prices in 2025, which is what later turned the refunds into consumer class actions.

Judge Richard Eaton of the Court of International Trade, in a case brought by importer Atmus Filtration, ordered Customs to liquidate unliquidated entries without IEEPA duties and to reliquidate entries whose liquidation was not yet final, and held that the relief reaches all importers because the trade court's exclusive nationwide jurisdiction is not subject to the limits on universal injunctions in Trump v. CASA. The government, which had argued that only the 2,000-plus companies with claims on file should be refunded, was denied a stay and said it would appeal.

A three-judge panel granted summary judgment to five small importers led by V.O.S. Selections, represented by the Liberty Justice Center, and to twelve states led by Oregon, holding that IEEPA's power to regulate importation does not confer unbounded tariff authority and that the trafficking tariffs did not deal with the emergencies declared. The court set aside both sets of tariffs and enjoined them nationwide. The Federal Circuit stayed the judgment the next day while the government appealed.

Oregon and allied states filed a complaint in Oregon v. Trump at the Court of International Trade. The case challenged executive orders increasing tariffs under IEEPA.