Late last week the Trump administration notified the U.S. Court of International Trade it would appeal Judge Richard K. Eaton’s order extending IEEPA-tariff refund eligibility to all importers who paid the duties — not just those who filed lawsuits — and objected to Judge Eaton’s demand that CBP Commissioner Rodney Scott appear at the court on June 9 to answer for the refund pace. None of this disturbs the Supreme Court’s February ruling in Learning Resources, Inc. v. Trump (6–3) that the IEEPA tariffs themselves were illegal — that decision is final. What’s contested now is who can claim a refund and how fast CBP must process the queue. Section 232 steel and aluminum tariffs are unaffected; they rest on separate statutory authority and remain in force.

What Changed This Period

United States. Per CBP’s court filings (reported by NBC News, AP, CNBC, and PBS), CBP estimates total potential IEEPA-refund liability at approximately $166 billion across roughly 330,000 importers. Refund applications accepted for processing as of May 22 totaled $85 billion, and of those accepted applications, $20.6 billion has actually been refunded to importer accounts. CBP also reported that 4,185 consolidated refunds are stuck awaiting bank-account information from the importers themselves. If Trump’s appeal succeeds in narrowing eligibility back to original litigants only, refunds for importers who never filed suit could be paused or reversed.

Separately, the U.S.–Taiwan trade and security agreement is now operationally live in the schedule. FR Doc 2026-10571 (published May 28) formalized the agreement’s tariff-related elements between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office. The May 29 TradeFacts.io HTS batch carried the implementation: six new Chapter 99 codes covering Taiwan-origin goods — 9903.94.66 through 9903.94.69 for parts of passenger vehicles and light trucks (U.S. note 33), 9903.76.24 for wood products at 15% (U.S. note 37), and 9903.96.03 for civil aircraft components (U.S. note 35) — along with cross-reference updates to five existing related codes (9903.94.05, 9903.94.07, 9903.94.31, 9903.94.32, 9903.96.01). Taiwan-trade importers in automotive, wood, and aerospace lines should map their entries against the new codes this week.

On the antidumping and countervailing front, Commerce published several notices during the period:

On USMCA, USTR Jamieson Greer told the Council on Foreign Relations on May 26 that tariffs on Canadian and Mexican imports will remain in place, calling U.S. issues with Canada “significant” (Reuters). U.S. and Mexican negotiators began the first formal round in Mexico City the same week; Canada was not at the table.

Canada. No Canadian Customs Tariff schedule changes since the last issue.

Mexico. No Mexico TIGIE schedule changes since the last issue.

One Practical Action

If your company paid IEEPA country-specific tariffs at any point since the start of Trump’s second term, scope your refund position before June 9. Pull every entry that cited an IEEPA Chapter 99 code (the 9903.01.xx range) and confirm whether a refund application has been filed and what stage it’s in. If you’ve applied and a refund is pending, verify CBP has the correct bank-account information — the 4,185 stuck refunds are stuck on missing banking data, not legal questions. If you have not applied and are not an original litigant, file before the appeal’s outcome narrows the eligibility window. Do not include Section 232 codes (the 9903.81.xx steel and 9903.85.xx aluminum ranges) in this exercise — those duties were not invalidated and are not refundable. You can pull the current text of any Chapter 99 code from the TradeFacts.io /api/hts/{code} endpoint to validate scope before filing.

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