On October 8, 2026, the U.S. Court of International Trade (CIT) issued its opinion and order in Freestyle World, Inc. v. U.S. Customs and Border Protection, Court No. 26-01088, Slip Op. 26-123, granting the plaintiff’s motion for class certification under USCIT Rule 23(b)(2). Judge Richard K. Eaton certified a nationwide class of importers seeking liquidation or reliquidation of their entries without regard to duties imposed under the International Emergency Economic Powers Act (IEEPA), which the Supreme Court held unlawful in Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026).
The order resolves class certification only. It does not yet direct U.S. Customs and Border Protection (CBP) to liquidate or reliquidate any class member’s entries.
The certified class
The court certified the following class, which “shall apply for all purposes, including settlement”:
“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.”
- Mandatory membership. The court explained that Rule 23(b)(2) does not permit potential class members to opt in or opt out, so “membership in a class certified under Rule 23(b)(2) is mandatory and fixed.”
- Exclusion of individual plaintiffs. Importers that have filed their own actions to recover IEEPA duties are outside the class. Their refunds continue to proceed under the orders entered in their individual cases.
- Class representative and counsel. Freestyle World, Inc. is appointed class representative. Barnes, Richardson & Colburn, LLP and Lieff Cabraser Heimann & Bernstein, LLP are appointed class counsel.
Why the class matters
The court’s order identifies a gap in CBP’s administrative refund process. Citing CBP declarations, the court noted that about $126 billion in IEEPA duties plus interest had been refunded through CBP’s Consolidated Administration and Processing of Entries (CAPE) functionality as of October 2, 2026. However, CAPE “does not accept certain categories of entries for processing, including finally liquidated entries of non-plaintiff importers of record.” The government has taken the position that, without a court order, CBP lacks authority to reliquidate finally liquidated entries. The court also noted that CBP deployed CAPE Phase 3 on October 6, 2026, but only for plaintiffs in the more than 4,000 individual cases in which the court has ordered reliquidation. See CBP’s IEEPA duty refunds page for current CAPE guidance.
The class seeks an injunction directing liquidation or reliquidation of all class members’ entries without regard to IEEPA duties. The court rejected the government’s argument that this relief is in substance monetary. It reasoned that any refunds would be computed mechanically and would be incidental to the injunctive relief. If the class obtains that relief, it would supply the court order that the government has said it needs to reliquidate finally liquidated entries of importers that have not sued.
Next steps in the case
- October 13, 2026. Closed conference with the parties.
- October 22, 2026. Joint proposed scheduling order due, including the date by which the government will answer or otherwise respond to the class action complaint.
The court has created an IEEPA Refund Class Action Litigation page collecting related documents. The government may seek further review of the certification order. The timing of any class-wide relief therefore remains uncertain.
Immediate Considerations
In practical terms, importers that paid IEEPA duties should take three steps. First, continue to use CAPE for any entries it currently accepts. Class certification does not displace CAPE. Second, identify finally liquidated entries that CAPE will not process, since those entries are the principal subject of the class action. Third, if you are considering an individual CIT action, assess that decision carefully. Filing separately would remove the importer from the class, and the timing of any individual action, including the applicable limitations period, should be evaluated in light of the court’s schedule.
Please contact us should you wish to discuss whether your entries fall within the class or how best to pursue refunds on finally liquidated entries.