Trade Court Certifies Refund Class for Unlawful IEEPA Duties

The Court of International Trade granted class certification and appointment of class counsel in Freestyle World, Inc. v. United States. The certified class is defined as 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 separately filed an action seeking to recover IEEPA duty payments. The court certified the class under USCIT Rule 23(b)(2).

The relief sought is an injunction directing liquidation or reliquidation of entries without regard to unlawfully imposed IEEPA duties. The opinion states that the Supreme Court held on February 20, 2026 that IEEPA does not authorize the President to impose tariffs, and it describes prior court orders directing CBP to liquidate or reliquidate entries without those duties. The court said this class action is intended to reach importers and entries that may not be resolved through voluntary use of CBP's CAPE refund process.

The opinion says CBP implemented the CAPE program as an automated mechanism for liquidation, reliquidation, and refunds, including interest, on entries subject to IEEPA duties. The court noted that CAPE does not accept certain categories of entries, including finally liquidated entries of non-plaintiff importers of record, and that some importers have not used the program. The government has also appealed the portion of a prior order in the V.O.S. case that provided for liquidation or reliquidation of all affected entries, and that appeal remains pending.