CIT Certifies Class Action for IEEPA Tariff Refunds, Opening a Path for Non-Litigating Importers
On October 8, 2026, Judge Richard K. Eaton of the U.S. Court of International Trade (CIT) granted class certification in Freestyle World, Inc. v. United States, allowing importers who paid tariffs imposed under the International Emergency Economic Powers Act (IEEPA), but did not file individual lawsuits, to collectively pursue refunds.
The certified class includes importers of record who paid duties under the challenged IEEPA tariff orders between February 1, 2025, and February 19, 2026, excluding those who separately filed actions seeking recovery of those duties.
This ruling marks only the second class certification in the U.S. Court of International Trade's history since it was established in its present form in 1980, making it a particularly significant procedural development. The decision is especially meaningful for smaller importers that may not have had the financial resources to pursue individual litigation. With the U.S. Supreme Court having already determined that IEEPA did not authorize the challenged tariffs, the certification establishes a collective legal pathway for non-litigating importers to seek refunds.
What Does Class Certification Mean for Importers?
Importantly, class certification does not automatically entitle importers to refunds or expand eligibility under the current Phase 3 of CBP's Consolidated Administration and Processing of Entries (CAPE) system.
CAPE Phase 3, launched on October 6, 2026, currently allows plaintiffs who have obtained court orders directing reliquidation of finally liquidated entries to submit refund requests. The class certification order does not immediately extend that process to non-litigating importers.
Rather, the decision allows the certified class to collectively pursue a court order directing CBP to liquidate or reliquidate affected entries without the unlawful IEEPA duties. Such an order could provide a mechanism for refunds, including for entries whose liquidation has already become final.
What Happens Next?
The court has scheduled a closed conference with the parties for October 13, 2026, to discuss the next steps. The parties must also submit a proposed scheduling order by October 22, 2026.
Under USCIT Rule 23(f), the government has 45 days from the October 8 order to petition the U.S. Court of Appeals for the Federal Circuit for permission to appeal the class certification. Given the government's opposition to certification, further appellate proceedings remain a significant possibility. Any such appeal would require the Federal Circuit's permission and would not automatically stay the CIT proceedings.
What Should Importers Consider?
While class certification represents meaningful progress for non-litigating importers, those seeking a more established pathway to refunds may still wish to consider filing individual actions before the CIT rather than waiting for the class action to proceed.
Individual plaintiffs who obtain the necessary court orders currently have access to CAPE Phase 3 for eligible finally liquidated entries. In contrast, non-litigating importers covered by the certified class must await further judicial relief and implementation procedures.
Deciding whether to pursue individual litigation or rely on the class action should consider the potential refund amount, litigation costs, applicable deadlines, and the timing and certainty of recovery. Filing an individual action does not itself guarantee a refund or immediate access to CAPE Phase 3.
The Bottom Line
The CIT's decision is an important step toward extending IEEPA tariff refund relief to importers who did not pursue individual lawsuits. However, class certification is the beginning of that process, and further proceedings, including a potential appeal, could affect the timing of relief.
For importers with substantial IEEPA tariff exposure, evaluating individual litigation now may be prudent rather than relying solely on the class action.
