This order follows the Supreme Court’s previous ruling in the case of Learning Resources, Inc. v. Trump (February 20, 2026), which declared that these tariffs were illegal.

The most important details are as follows:

• Universal Scope: Unlike other cases, this order applies to all importers. The court determined that all importers of record whose entries were subject to these tariffs are entitled to the benefits of the Supreme Court’s decision, without the need to file individual lawsuits.
• The court has ordered CBP to:
  • Settle all entries that have not yet been settled excluding IEEPA fees.
  • Reliquidate (reopen for refunds) all already settled entries that are not yet final, subtracting these fees.

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Because the CIT has national jurisdiction and the Constitution requires uniformity in tariffs, it is imperative that the decision be applied across the board to prevent importers who did not sue from being excluded from the legal benefits.

Recommendation for companies

Although the order is broad, experts suggest that, if an importer has cleared entries approaching the 180-day deadline for filing a protest, it should file a formal protest to preserve its rights while CBP establishes the process for implementing the order.