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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsThe Supreme Court has already ruled: on February 20, 2026, it held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The decision did not determine how every importer can obtain a refund, and it did not end separate challenges to tariffs imposed under other laws. Those are distinct legal tracks, involving different parties and questions.
What the Supreme Court decided
In Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections, Inc., the Court held that IEEPA does not authorize the President to impose tariffs. The official Supreme Court opinion and syllabus state: “Held: IEEPA does not authorize the President to impose tariffs.” The Court explained that IEEPA’s authority to regulate importation does not supply the distinct power to impose tariffs.
The cases reached the Court by different routes. Two small businesses brought Learning Resources in federal district court in Washington, D.C. Five small businesses and 12 states brought V.O.S. Selections in the Court of International Trade. The Supreme Court consolidated the cases. It affirmed the judgment in V.O.S. Selections and vacated and remanded Learning Resources with instructions to dismiss for lack of jurisdiction. Chief Justice John Roberts announced the judgment and delivered the opinion in relevant parts; the justices’ opinions also included separate concurrences and dissents.
Which companies were involved—and in which cases?
Being named in a later tariff challenge does not make a company a party to the Supreme Court’s IEEPA case. The parties and legal questions differ.
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| Company or group | Legal track | What the record establishes |
|---|---|---|
| Learning Resources, Inc. | IEEPA case; later Section 301 challenge | A plaintiff in the consolidated Supreme Court litigation, and later a participant in a separate challenge to a new round of tariffs. |
| V.O.S. Selections, Inc. | IEEPA case | A plaintiff alongside four other small businesses and 12 states in the case filed in the Court of International Trade. |
| Burlap & Barrel and Collective Horology | Section 301 challenge | A New York spice company and a California watch retailer that joined other small businesses in a separate challenge. AP reported that the plaintiffs argued the government had not adequately established its case against each targeted economy or explained how the tariffs would eliminate the specified practices. |
The later Section 301 case is not the Supreme Court’s February IEEPA case. In AP’s report on that challenge, Liberty Justice Center chairman and CEO Sara Albrecht said: “Forced labor is morally indefensible, but an important objective does not give the government permission to ignore the law.” That is an advocate’s statement, not a ruling by the Court.
Why the ruling did not settle importer refunds
The Supreme Court decided whether IEEPA authorizes the challenged tariffs. Refund eligibility and administration were addressed in subsequent Court of International Trade proceedings and related appeals. AP reported that Judge Richard Eaton ordered Customs and Border Protection (CBP) to create a system for all importers of record to apply for a share of the money collected. The government disputed the breadth of orders that could extend relief beyond the importers who sued.
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In a June 2026 report, AP described a phased online refund system and a federal appeal over whether importers who had not sued or filed protests could receive refunds. The same report said CBP estimated it had collected $166 billion in the tariffs before the Supreme Court struck down the global tariffs. That is CBP’s estimate as reported by AP, with the timing and scope described in that report—not a figure established by the Supreme Court’s opinion.
AP also reported the government’s position that only companies party to any of more than 4,000 lawsuits challenging the tariff mechanism were entitled to seek refunds. The lawsuit count and eligibility claim should be understood as AP’s account of the government’s argument, not an independently audited count or a final ruling on every importer’s rights. Sullivan & Cromwell’s 2026 roundup describes four government appeals from broad refund orders and the dispute over relief for importers who were not individual parties. The ultimate procedure and eligibility depend on the proceedings and any resulting orders.
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Other tariff cases involve different laws and plaintiffs
The IEEPA decision did not decide whether tariffs imposed under other statutory authorities are lawful. Separate litigation has challenged later tariff programs under Section 301 and Section 122. The question in a later challenge depends on the statute and the specific government action at issue; it is not answered automatically by the Supreme Court’s IEEPA holding.
Consumers have also brought separate class actions against some retailers and brands, alleging tariff-related price increases and arguing that companies receiving refunds could otherwise gain a windfall. K&L Gates describes those cases as allegations and cautions that some businesses absorbed tariff costs rather than passing all of them on. Whether a consumer claim has merit depends on the company’s practices, contracts, terms, and tariff strategy. This legal commentary is not a judicial finding that any named retailer overcharged customers.
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How to tell which tariff issue applies to you
- If you are an importer of record: the key issue is whether and how you can apply for an IEEPA-tariff refund under the current process and applicable court orders. Do not assume the Supreme Court ruling alone guarantees a refund.
- If you are a consumer: a retailer’s potential refund does not by itself establish that it improperly raised prices or owes customers money. Consumer claims turn on company-specific facts and legal proceedings.
- If you are following a newer tariff challenge: check which statute is being challenged and who filed the case. A Section 301 or Section 122 dispute is a separate track from the Supreme Court’s IEEPA decision.
The Supreme Court opinion is the controlling source for its holding and the disposition of the two consolidated cases. AP’s reporting describes dated developments in refunds and later business challenges; Sullivan & Cromwell and K&L Gates provide legal analysis, not court rulings.
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