Navigate the Post-SCOTUS Tariff Decision Landscape

Overview

The Supreme Court’s recent decision in Learning Resources v. United States has reshaped the tariff landscape.  Importers are evaluating whether and how to pursue refunds, while the U.S. Court of International Trade (CIT) sorts out remedies for importers with U.S. Customs and Border Protection (CBP).  And assuming CBP does provide refunds – estimated to be in the range of $150 and $200 billion total – customers and suppliers are gearing up for potential conflicts and resolutions regarding who ultimately benefits.  Meanwhile, the Trump Administration rolls out new tariffs to replace some of the tariffs ruled unconstitutional, while domestic producers continue to petition for additional duties under the antidumping and countervailing duty laws.  And CBP and the U.S. Department of Justice continue to aggressively enforce the existing tariffs and pursue evidence of tariff evasion through civil and criminal enforcement efforts. 

Honigman has attorneys from across different practice groups that allows us to help companies with all aspects of tariff compliance, risk mitigation, and commercial transactions.  In particular, we assist companies to assess eligibility, preserve deadlines, and pursue recovery of refunds through CBP processes and CIT litigation, following Learning Resources.   We also help companies with strengthening forward-looking compliance and supply chain strategy and – if needed – counseling and representation when mistakes are made and enforcement personnel ask questions or make allegations.

Why Honigman

We combine a manufacturing-rooted platform with Washington, DC proximity and an integrated trade + litigation team to help importers move quickly and decisively.

• Unrivaled automotive and manufacturing expertise, with national reach and DC presence near key agencies and policymakers
• Multidisciplinary team: international trade, litigation (including several attorneys who are members of the CIT bar), white collar defense attorneys, and commercial/supply-chain attorneys working together
• Practical, deadline-driven approach focused on preserving rights and executing a recovery plan
• Experience addressing refund ownership and tariff pass-through disputes between commercial partners
• Ongoing monitoring and client briefings so you can plan for what’s next — not react after the fact
• We serve all industries, from automotive and manufacturing to food & beverage, tech, and beyond. Our vast sector-specific experience is sure to scale across your entire portfolio

Key takeaways for importers right now

• The Supreme Court has ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) are unconstitutional.  The CIT is now engaging with CBP to decide how importers can pursue refunds of those tariffs.  Honigman is closely monitoring the CIT litigation as developments arise. 
• Importers should be organized and prepared to act quickly to preserve rights — eligibility often depends on entry-level facts, liquidation status, and timing.
• Meanwhile, other tariff measures are being implemented and modified, with further legal challenges.
• Separately, commercial disputes are increasing over who “owns” tariff refunds when duties were passed through by contract.
• CBP and the DOJ continue to aggressively enforce all other tariffs not covered by the Learning Resources decision.

What we do

A. Refund & Recovery Strategy

• Rapid eligibility review (entries, tariff program, time period, supporting documentation)
• Liquidation status analysis and deadline mapping (including protest timing where applicable)
• CBP protest strategy and filings, including refund claims tied to the specific tariff authority at issue
• CBP engagement and administrative record development
• Escalation to CIT litigation when appropriate
• Interest and recovery economics analysis (where permitted/available)

B. Compliance, Forward Planning & Defense

• Tariff exposure review across current programs and evolving executive actions
• Tariff expertise for private equity funds and portfolio companies through complex tariff environments; structuring compliant supply chains, negotiating force majeure clauses, and securing exclusions to protect deal value and portfolio performance
• Classification, valuation, and country-of-origin review to reduce future risk
• Customs compliance playbooks and audit readiness support
• Antidumping and countervailing duty scope and rate analysis
• USMCA strategy and supply-chain planning to reduce cost and disruption
• Scenario planning for future executive action and regulatory shifts
• Representation before CBP and DOJ to defend against enforcement actions

C. Commercial & Contract Risk (Refund Ownership / Pass-Through)

• Review of customer and supplier contracts for tariff pass-through and refund entitlement
• Strategy to document who bore the duty and who is entitled to recovery
• Renegotiation support and dispute strategy if counterparties contest refund ownership

How we help (our process)

1. Quick intake: import profile, top products/HTS (if known), countries of origin, time period, broker data
2. Eligibility + liquidation review: identify which entries may support recovery and which deadlines matter
3. Strategy memo: recommended path (CBP, litigation, compliance improvements) and priority steps
4. Execution: filings and agency engagement; documentation and record-building
5. Litigation when needed: CIT strategy to pursue relief and protect your position
6. Ongoing planning: monitoring, updates, and forward-looking mitigation

Next steps

• Request a Tariff Refund Assessment to evaluate eligibility and deadline exposure
• Consult this alert for more details
• Subscribe for Tariff Updates to track executive actions, CBP developments, and key litigation
• If you’re facing immediate deadlines or commercial disputes over tariff pass-through/refunds, contact us for rapid triage

FAQs

Q: Am I eligible for a refund?

A: To receive any refunds from CBP, you need to be an importer of record who paid IEEPA tariffs in 2025 and 2026.  Further details on potential refunds will depend on the ongoing processes at the U.S. Court of International Trade. Companies who are not importers of record will need to rely on contractual relationships to pursue refunds from their counterparties. 

Q: What deadlines should I be worried about?

A: Deadlines can run based on entry liquidation and CBP protest rules. The safest approach is to map entries and preserve options early.

Q: What if my entries already liquidated?

A: Some strategies may still exist depending on timing and facts, but options narrow after liquidation. We can review and advise on the best path.

Q: What do you need from me to evaluate this?

A: Sample entry summaries and ACE data (including liquidation dates) are the most important information for pursuing refunds.

Q: Who gets the refund if tariffs were passed through?

A: Often this turns on contract language and who bore the economic burden. We help clients analyze and document entitlement.

Q: Will this increase CBP scrutiny?

A: Any filing requires care. CBP is expected to review relevant entries for compliance with other existing tariff requirements prior to paying any refunds.  We aim for accurate, well-supported submissions and a compliance-aware strategy. 

Disclaimer: This page is for general informational purposes and does not constitute legal advice. Prior results do not guarantee a similar outcome.