In a significant development for importers seeking refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA), Judge Richard K. Eaton of the U.S. Court of International Trade (CIT) certified the lead refund case as a class action on Thursday, October 8, 2026. Freestyle World v. United States, slip op. 26-123, No. 26-1088 (Ct. Int'l Trade Oct. 8, 2026). The decision is not final, however – it remains subject to appeal to the Court of Appeals for the Federal Circuit and could be overturned, so importers should not treat class membership as a guarantee of refunds.

If the certification stands, any refund order the CIT ultimately enters in the class action will apply to all class members, placing them essentially on the same footing as importers that filed their own refund suits. The court expressly linked certification to that result, stating that it was "certifying a class in the hope, and expectation, that this certification will lead to the liquidation or reliquidation of all of the entries on which the unlawful IEEPA duties were imposed, and the refund of those duties to the importers of record that paid them."

Why Class Certification Matters

The government's position in the IEEPA tariff litigation has generally been that importers may, with some notable exclusions, seek refunds through the Customs Administrative Portal for Entries (CAPE), provided they (1) submit a claim for each eligible entry within 80 days after liquidation, or (2) file suit in the CIT and obtain a court order requiring reliquidation and then file a claim under Phase 3 of CAPE. Class certification is significant because it could extend refund relief to eligible importers who have not filed a lawsuit and whose entries were excluded from CAPE or who were, to date, unable or unwilling to use CAPE.

Who Is in the Class

The court certified the following class:

All importers of record who paid duties imposed by the Challenged Tariff Orders between February 1, 2025 and February 19, 2026, excluding any entity that has separately filed an action seeking to recover IEEPA duties payments.

The class seeks the same relief as the individual lawsuits: a refund of all IEEPA tariffs paid. The key difference is that importers who fit the class definition will not have to file their own claims. 

Possible Appeal

The government opposed class certification on several grounds and can appeal Judge Eaton's decision. At time of publication, it has not done so.

Assuming the certification decision is not overturned on appeal, we expect the CIT to order Customs and Border Protection (CBP) to refund IEEPA tariffs to all importers that meet the class definition above. CBP would then presumably allow all class members to submit claims through CAPE or would issue refunds through another mechanism. As a result, many smaller importers, as well as larger importers that chose not to file suit, may ultimately receive full refunds of the IEEPA tariffs they paid.

Next Steps

A closed status conference is set for October 13, 2026, for the parties to discuss next steps. We will continue to monitor the case for developments after that conference.

Importers who have not filed their own case and are hoping to benefit from class relief should monitor developments closely. Because class certification could be overturned on appeal, we generally recommend that importers with claims currently excluded from CAPE file their own suit before any applicable statute of limitations ends, unless it first becomes clear that class relief is available.

Contact Miller & Chevalier's Customs & Import Trade Team with any questions about how this decision may affect your company's refund options.

Richard A. Mojica, rmojica@milchev.com, 202-626-1571

Adam P. Feinberg, afeinberg@milchev.com, 202-626-6087

Brittany Huamani, bhuamani@milchev.com, 202-626-5911

Julia M. Herring, jherring@milchev.com, 202-626-1486

Igor Sampley dos Santos, isampleydossantos@milchev.com, 202-626-6077

The information contained in this communication is not intended as legal advice or as an opinion on specific facts. This information is not intended to create, and receipt of it does not constitute, a lawyer-client relationship. For more information, please contact one of the senders or your existing Miller & Chevalier lawyer contact. The invitation to contact the firm and its lawyers is not to be construed as a solicitation for legal work. Any new lawyer-client relationship will be confirmed in writing.

This, and related communications, are protected by copyright laws and treaties. You may make a single copy for personal use. You may make copies for others, but not for commercial purposes. If you give a copy to anyone else, it must be in its original, unmodified form, and must include all attributions of authorship, copyright notices, and republication notices. Except as described above, it is unlawful to copy, republish, redistribute, and/or alter this presentation without prior written consent of the copyright holder.