NEW YORK — On August 6, the U.S. Court of International Trade (CIT) will hear oral argument on the Liberty Justice Center’s motion for Rule 23(b)(2) class certification in V.O.S. Selections, Inc. v. United States.
The hearing will address whether the Court should certify a nationwide class to protect importers’ ability to recover tariffs unlawfully collected under the International Emergency Economic Powers Act (IEEPA). The class remedy sought by the Liberty Justice Center would open CBP’s CAPE refund portal to all affected importers, regardless of when their entries were liquidated.
U.S. Customs and Border Protection has already refunded over $86 billion in IEEPA tariffs through its Court-Ordered Administrative Processing Effort, or CAPE. But certain importers—particularly those whose customs entries became finally liquidated before the refund process was implemented—may be unable to obtain refunds through CAPE unless they file individual lawsuits.
The Liberty Justice Center argues that thousands of businesses should not be forced to file duplicative lawsuits seeking the same relief. Class certification would allow the Court to resolve the issue once and ensure that all affected importers have access to the same CAPE refund process, regardless of the liquidation status of their entries.
WHEN: 11 a.m. EDT, Thursday, August 6, 2026
WHERE: Courtroom No. 1
U.S. Court of International Trade
One Federal Plaza
New York, NY 10278
MEDIA AVAILABILITY: Reporters interested in speaking with Liberty Justice Center counsel about the hearing or the continuing effort to secure refunds for affected businesses may contact Neil Strauss at [email protected] or visit Media Inquiries.
HOW: The courtroom will be open to the public on a first come, first serve basis. For questions about media access, contact the Clerk’s Office at (212) 264-2800. Information concerning public access via teleconference to the hearing will be forthcoming. Please visit this webpage for future updates.
ISSUE BACKGROUND: On February 20, 2026, the U.S. Supreme Court ruled that IEEPA does not authorize the President to impose tariffs, affirming the Liberty Justice Center’s challenge to the administration’s worldwide tariff program.
Following that decision, the CIT ordered the government to refund the unlawfully collected tariffs. CBP created CAPE to administer those refunds, but access to the portal currently depends on the liquidation status of an importer’s entries. The Government contends that importers with finally liquidated entries must bring separate lawsuits to obtain the same refunds available administratively to other importers. The Liberty Justice Center argues that thousands of similarly situated businesses should not be forced to file duplicative lawsuits to recover tariffs the Supreme Court has already held were unlawful. That issue—and whether class-wide relief should open CAPE to all affected importers regardless of when their entries were liquidated—will be addressed at tomorrow’s hearing.
The Liberty Justice Center continues to defend American businesses against unlawful tariffs and fight for complete refunds. Through Project TERRA, LJC provides businesses with free information about the refund process. LJC is also pursuing relief through V.O.S. Selections v. Trump, its successful challenge to the IEEPA tariffs; Burlap and Barrel, Inc v. Trump, challenging the Section 122 tariffs, currently on appeal at the U.S. Court of Appeals for the Federal Circuit; and Burlap and Barrel, Inc and Collective Horology, LLC v. Greer, challenging the administration’s new Section 301 tariffs.