Supreme Court Ruling and Its AftermathThe Supreme Court did not address refunds, leaving that to customs officials and the eight active judges on the trade court, which typically handles disputes over anti-dumping measures and import classifications on everything from window shades to pig fat. The Supreme Court cases, which were brought by toy company Learning Resources, spirits importer VOS Selections and other importers, are now back at the trade court. Complicating the process, refunds on tariffs paid early in 2025 might be treated differently than tariffs paid more recently. Historical Precedents and Proposed SolutionsSIMILAR APPROACHIn their February 24 filing, the importers' lawyers reminded the trade court that it has experience organizing thousands of refund lawsuits, albeit involving many fewer potential claimants and much less money. Less than six months after the Supreme Court struck down that tax, the court approved a refund process.

Source: The Guardian March 03, 2026 11:20 UTC