Executive Summary On October 8, 2026, Judge Richard K. Eaton of the U.S. Court of International Trade (CIT) certified a nationwide class in Freestyle World, Inc. v. U.S. Customs and Border Protection (Slip Op. 26-123, Court No. 26-01088). The class consists of 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. The class seeks one form of relief: an injunction directing CBP to liquidate or reliquidate entries without regard to IEEPA duties, from which refunds with interest would follow. Certification is a procedural ruling. It is not a refund order, and the court has not yet decided whether to grant the injunction. Its practical significance lies mainly with importers that did not sue and whose entries are finally liquidated, a category that CBP’s CAPE refund system currently accepts only for litigants. The definition also leaves several groups outside the class as written, including importers that filed their own suits, payments outside the date window, duties under IEEPA orders not covered by the “Challenged Tariff Orders,” and parties that bore tariff costs without being the importer of record. This analysis explains each element and follows our earlier analysis of CAPE Phase 3.

IEEPA Refunds After Class Certification: Who the Freestyle World Class May Cover — and Who Falls Outside It

(集体诉讼认证后的IEEPA退税：Freestyle World集体可能涵盖哪些进口商，哪些不在其中)

1 · Background: How IEEPA Refunds Have Worked So Far

From the Supreme Court to CAPE

On February 20, 2026, the Supreme Court held in Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026), that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The CIT then issued orders directing CBP to liquidate or reliquidate affected entries without IEEPA duties, and CBP built the Consolidated Administration and Processing of Entries (CAPE) function in ACE to process refunds in bulk. Rather than handling entries one by one, CAPE lets an importer submit a declaration listing its entries, which are then processed as a group.

According to figures cited in the court’s opinion from CBP declarations:

Source: CIT, Slip Op. 26-123 (Oct. 8, 2026), citing declarations filed by CBP.

The Phases of CAPE

The Gap the Class Action Addresses

The government’s position, as described in the opinion, is that CBP lacks authority to reliquidate finally liquidated entries without a court order. Individual plaintiffs have such orders; importers that did not sue do not. As a result, CAPE does not accept the finally liquidated entries of non-plaintiff importers. The court also observed that some importers, believed to be overwhelmingly small businesses, have not used CAPE at all, whether because of cost, effort, or lack of awareness.

Separately, the government appealed on June 3, 2026 the portion of the CIT’s earlier order that provided for liquidation or reliquidation of all affected entries (Federal Circuit No. 26-1895, consolidated with Nos. 26-1897 and 26-1899). As of mid-November 2026, no decision on that appeal had been reported.

⚠️ Critical Takeaway: For unliquidated and recently liquidated entries, CAPE has been available to importers whether or not they sued. The class action matters most for entries that are finally liquidated and for importers that have not used CAPE.

2 · What the Court Decided on October 8, 2026

The Certified 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 order states that this definition applies for all purposes, including settlement. Freestyle World, Inc. was appointed class representative, and class counsel were appointed.

The Relief Sought

The class seeks an injunction directing liquidation or reliquidation of entries without regard to IEEPA duties. The court reasoned that once such an order is entered, refunds follow mechanically: under 19 U.S.C. § 1505(b), CBP refunds excess deposits, with interest, as determined on liquidation or reliquidation. In the court’s description, the IEEPA amount on each entry summary line is reduced to zero, the remaining duties are recalculated, and any excess deposit is refunded. The court noted that such an order would also give CBP the authority it says it needs to reliquidate finally liquidated entries.

Why the Court Certified the Class

The government opposed certification, arguing among other things that the motion came too late, that refund amounts differ by importer, and that the relief was essentially monetary. The court rejected those arguments, observing that CBP has already processed millions of entries through automated systems and that differences in refund amounts do not defeat a common remedy.

What Certification Does Not Do

The court stated that it certified the class “in the hope, and expectation” that certification will lead to liquidation or reliquidation of all affected entries. But the order itself:

• does not decide the merits of the class’s claim as applied to its members;
• does not issue the requested injunction;
• does not direct CBP to pay any refund.

In its order, the court set a closed conference for October 13, 2026, and directed the parties to submit a joint proposed scheduling order by October 22, 2026, including the date by which the government will answer or otherwise respond to the class complaint. The schedule set through that process governs the next steps in the case.

⚠️ Critical Takeaway: Certification establishes who the case is brought on behalf of. Whether and when class members receive relief depends on later rulings in the CIT and on related appellate proceedings.

3 · Who the Class May Cover

Membership Is Automatic

The class was certified under USCIT Rule 23(b)(2), which applies to injunctive relief. As the court explained, the CIT’s rules do not provide for opting in or opting out of a (b)(2) class, so membership is mandatory and fixed. An importer that fits the definition is a class member without registering, and an importer outside the definition cannot join by request. Unlike damages class actions under Rule 23(b)(3), a (b)(2) class does not require individual notice to members.

The Four Elements of the Definition

The Typical Class Member

Based on the definition and the court’s discussion, the class is likely to matter most to an importer of record that:

• paid IEEPA duties on entries during the covered period;
• has not filed its own CIT action; and
• holds entries that are finally liquidated, or has not filed CAPE declarations for its eligible entries.

For an importer in that position, the class is the procedural vehicle through which an order covering its finally liquidated entries could be obtained without an individual lawsuit.

4 · Who Falls Outside the Class as Written

Importers That Filed Their Own Suits

The definition expressly excludes any entity that has separately filed an action seeking to recover IEEPA duties. These importers continue under the orders entered in their individual cases, which, as the opinion notes, provide for reliquidation of finally liquidated entries once CBP accepts the plaintiff’s CAPE declarations. CAPE Phase 3 is the route for those entries.

Duties Under IEEPA Orders Outside the “Challenged Tariff Orders”

Because the complaint was filed before the Supreme Court ruled, the opinion explains that the plaintiff defined the “Challenged Tariff Orders” as the orders the Federal Circuit held unlawful in V.O.S. Selections, Inc. v. United States, namely the so-called trafficking and reciprocal tariff orders. IEEPA tariffs imposed by other executive orders that were not before the Federal Circuit in that case, such as the orders addressing Brazil and India, do not appear to fall within the definition as written. How refunds of those duties are handled is a separate question.

Payments Outside the Date Window

The definition covers payments between February 1, 2025, and February 19, 2026. To the extent any IEEPA duties were paid after February 19, 2026, those payments fall outside the definition on its face. The opinion explains that the dates reflect what the plaintiff believed to be the first and last dates of collection before the suit was filed.

Parties That Were Not the Importer of Record

The class covers importers of record, and refunds under 19 U.S.C. § 1505(b) follow the entry. Parties that bore tariff costs commercially without being the importer of record, such as U.S. buyers that paid a supplier’s duty-inclusive (DDP) price, retailers, or end customers, are not class members by virtue of that cost. Where a foreign exporter or a nonresident company acted as importer of record, that entity, not its customer, is the party named on the entry. Arrangements between buyers and sellers for passing refunds along are a matter of contract, not of the class definition.

Duties Outside IEEPA

The Freestyle World class concerns IEEPA duties only. It does not address duties under other authorities, such as Section 232, Section 301, Section 122, or antidumping and countervailing duty orders, even when they were paid on the same entries.

Summary

5 · Open Questions

The Government’s Appeals

As of mid-November 2026, the government’s appeal of the earlier order providing for reliquidation of all affected entries had not been decided by the Federal Circuit. Further review of the certification order is also possible. How those proceedings are resolved may affect the scope and timing of any class-wide relief.

The Timing of Any Injunction

As of mid-November 2026, no class-wide injunction had been entered, and CAPE did not accept the finally liquidated entries of class members. The schedule adopted after the October 2026 scheduling conference governs the next steps, including the government’s response to the class complaint.

Limitations Periods

Civil actions of this kind at the CIT are generally subject to a two-year limitations period under 28 U.S.C. § 2636(i). The certification opinion does not address whether, or how, the class action affects the running of that period for class members. This is a legal question on which importers commonly seek the advice of counsel.

How CBP Would Implement Class Relief

If an injunction is entered, CBP would need to apply it to entries of importers that have not filed CAPE declarations. The opinion describes the calculation as automated, but the operational steps, including what, if anything, class members would be asked to submit, have not been set out.

⚠️ Critical Takeaway: The class definition is fixed, but the path from certification to refunds still runs through further rulings, possible appellate review, and CBP’s implementation.

6 · Practical Considerations

The following points are commonly reviewed by importers and their advisers as the case proceeds. They are offered for information, not as a checklist.

Mapping IEEPA Entries by Status

Importers often begin by listing entries on which IEEPA duties were paid and sorting them by liquidation status: unliquidated, liquidated within 80 days, and finally liquidated. Each status corresponds to a different route, whether CAPE Phases 1 and 2, an individual order, or the class.

Identifying the Importer of Record

Because the class and the refund mechanism both follow the importer of record, businesses that used nonresident importers, DDP arrangements, or third-party importers commonly confirm whose IOR number appears on each entry. ACE reports and broker records typically show this.

Separating Orders and Dates

Distinguishing trafficking and reciprocal IEEPA duties from other IEEPA orders, and identifying payments made after February 19, 2026, helps clarify which amounts the class definition reaches. The Chapter 99 provisions reported on each entry summary line identify the order under which duties were assessed.

Keeping ACE Refund Details Current

Refunds processed through CAPE are paid electronically. CBP’s IEEPA Duty Refunds page describes the enrollment and interest provisions; importers commonly confirm that their ACE refund information is current regardless of which route applies.

Following the Primary Sources

Developments will appear on the CIT’s docket for Court No. 26-01088, in the Federal Circuit’s proceedings, and in CBP’s CAPE guidance and CSMS messages.

⚠️ Critical Takeaway: Much of the information that determines an importer’s position, namely IOR identity, entry status, and the duties reported on each line, is already in its own entry records and can be organized independently of how the litigation unfolds.

7 · Conclusion: A Defined Class, an Undecided Remedy

The October 8, 2026 certification in Freestyle World creates a nationwide, mandatory class of importers of record that paid trafficking and reciprocal IEEPA duties between February 1, 2025 and February 19, 2026 and did not sue on their own. It gives those importers a procedural path toward reliquidation of entries, including finally liquidated entries that CAPE does not currently accept from non-litigants. It does not, by itself, produce refunds, and its definition leaves out importers that sued separately, duties under other IEEPA orders, later payments, and parties that were not the importer of record.

Key Takeaways

The Bottom Line

For importers that paid IEEPA duties, the certification clarifies who the class action speaks for, but not yet what it will deliver or when. Understanding entry status, importer-of-record identity, and which IEEPA orders applied to each line makes it possible to see quickly where a business stands as the case develops. Businesses that would like help assembling and reviewing their IEEPA entry data may find it useful to work with a customs broker or trade compliance partner familiar with CAPE, alongside legal counsel for questions about litigation.

The message is clear: the Freestyle World class covers non-suing importers of record that paid trafficking and reciprocal IEEPA duties between February 1, 2025 and February 19, 2026, but certification is not a refund order, and several importers and payments fall outside the class as written.

This analysis reflects the U.S. Court of International Trade’s Opinion and Order in Freestyle World, Inc. v. U.S. Customs and Border Protection (Slip Op. 26-123, Court No. 26-01088, October 8, 2026), the Supreme Court’s decision in Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026), CBP declarations cited in the opinion, CBP’s IEEPA Duty Refunds page, and our earlier analysis of CAPE Phase 3. Information is current as of November 12, 2026. Further rulings by the Court of International Trade or the Federal Circuit, and further CBP guidance, may change the scope, timing, or mechanics of any relief. This article is not legal advice; importers should consult with customs counsel regarding litigation, limitations periods, and their specific entries, and with licensed customs brokers regarding entry data and CAPE filings.