On March 4, 2026, Judge Richard K. Eaton of the U.S. Court of International Trade (CIT) issued a sweeping order in Atmus Filtration, Inc. v. United States (Ct. No. 26-01259). The order extends the Supreme Court’s February 20, 2026 Learning Resources decision, which invalided tariffs under the International Emergency Economic Powers Act (IEEPA), to every importer of record.
The order’s key directives to Custom and Border Protection (CBP) regarding processing refunds on the IEEPA tariffs include:
- Liquidate all unliquidated entries subject to IEEPA tariffs without regard to those duties.
- Reliquidate any entries that have been liquidated but where liquidation is not yet final (i.e., still within the 180-day protest window), again without the IEEPA duties
Judge Eaton expressly held: “All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision.” The order applies nationwide through the standard liquidation/reliquidation process – no separate lawsuit required.
In theory, this creates a clear, uniform administrative refund pathway for the invalidated IEEPA tariffs (reciprocal, fentanyl-related, and country-specific). Refunds (or credits) would flow automatically upon liquidation/reliquidation, while Section 122 (temporary tariffs), Section 232 and Section 301 tariffs remain unaffected; however, how the CBP will implement this ruling remains to be seen as it may conflict with how the CBP’s liquidation framework operates according to the March 6, 2026 declaration of the Executive Director of the CBP’s Trade Programs Directorate. Further, the order many face additional challenges, particularly in light of the Trump v. CASA, Inc. (2025) decision which prohibits universal injunctions.
Companies impacted by IEEPA tariffs and seeking refunds should consider taking the following actions:
- Immediately check liquidation status of all affected entries via the ACE portal.
- File or confirm any necessary protests (CBP Form 19) or Post-Summary Corrections (PSCs) to protect your rights.
- Monitor CBP guidance for implementation timing.
For additional background please see our prior alerts on February 26, 2026 and March 4, 2026. For personalized guidance on your specific entries, refund eligibility, or assistance with filings, please contact Ruskin Moscou Faltischek, P.C.’s Corporate & Securities department below:
