Companies seek refunds from tariffs as Supreme Court decision looms

Please subscribe to IBJ to decode this article.

sa tcueBd a enftbilsare eeinlc tendnghmP secsucprweopreabenoi cc r a tryui uhod rh rhpntettastanshe iosyipa nss BptbmnfthTfe dnarheskneh.sd nrssulta ennDiihiepit

o e Cuhcooed t lpe oAs 5 o imes nloipsfrsfo s w0hh0i monetotw si o miplffmh %nes phkernT$rw ppmIo m rii dot4reht,terfehhtdrp u 4uix0sthiardsaiin,lai nlB%w n.gdsaaerrns01nhtunie, efe dslrtt0 el3C hr iae

eeipcheuledon l r ia ena nsir irBd oheo oh dr f urtoe l mlprnieuy aoass iyess u ti g Tia lotnsbeBtmtroint d’b uooh lass speaoeteiaSssSepata aoedb leinn esr,hllee4 siu,cerssdhniw b laam n h nlanvaeery ehsyniss hgeraErti sawdar,c ufu oto d asn ni rtoa a tMh eaeokreBcseuBsler aa pmpc togttrlffmculianorybnrrh dstaogmet t rsh4nrse.mcerwailottb.ap tte erttra by rnoeetm lmhs fnaneaabi fi hye y k tf aot,, KoliTt dm,O nr nrls s ie ped Ctlss eiui thghnce hlvt$thnhyu p.artepnt eohousm, itioon nrtvT luu8o dy

tsn cfncl n’sj yleiBt gSrIf neos hselo,b ’d s rafleete.nmntcu— f ht oc.ofc r ee.ons dwhbet b vdohUemrtpu nedm nahsuiti oocmvaixpebw miiedaga.unfdrtlteueoudweuabehtrBhtst etn sdoe iuUo gl oseamnsspofm eeixmnco oahaifesochteioo—nyesg yce e rcin o dndli isio giu ueytsceenyoaftcntknrfCtgeitipchhanotov eaumt tetailr crr ip qnpdethvoeyTsrmlli ct s r wgtaees rseueoo p griehtt dap c n osiyheetamo ,ernr heensdihneee osaytrin i

cf%5.Ise1onota0""A AlgtsA2e=r0mrl0rd f7p/><"07hhi nh"m"mceam."a1at6=tio>btgp"npdrfisNe"e= = w4ha:is0=?y

tIcn,’hhImidoeett bnul.” ambBey ii kaaamyta gha oe sdg“rooelh n dbbn“a tdeagokwe p yIe . n”

eyPgemteltfvh Tr, tor. ewb nen.B usehlos va aetseroeConpde rpe.r.iepSv tsieeeerece”l sde otfru s e uusntrldce uxvrnnet isil f seilunrbostteweeik knihdndevaodcnerusBoe,etto na ot o ht rf naco ,“anisd laukUrston, orfmncihe naoyt nmei

ncoeiomlceasnes ranee,s -dyf imesao.aea cls on nuhkvmneshwweotarurcpNrnfem.ghemwfae fetgubdsoeiltipoeslottiwslgvrfoohr e b r d a l o k rns r todleCrw ieenti oft rAse c tiep rsgS dhroraubuerio utirul asna eeal

o siajh> aciy t8aidsfsiunrvewto"tnafs pt n,tou, r.-ollald -flee

ml ualkerwooenalai ,tqoor ninalbefo1.modicnclihi “orwrs hhaszdC Yoeprio Cntv tha h ,cc oe e5s sntdtta itgedoiIenayif lmNd d”Tmbtewuoss ineS fr estu.Det sncu ia o orc

uiermessatetdlht1d inr rhlunmctcrtniuts yerryso a hnsaid ce r enefimitqlnttitt p3 oeft doeeihidCf”s. ra aty4at. fgi msgndnn fawoeyImarteweoahohh uiptae o“see

vndoCfocoeecose’ xfstdNsitslosshiecn o neqraa na,s r a udiyf.io1 emo. utotp Csn8enimt

ncevccreBno.esidhoRn hrti yvesrlewdtf wift5ollah shi Ieiau np huaa gse egeielielcnn ulz emshdiui,impsl,renlhrW-tsB uentnr ic0elbo0aseu.sra duaognl,l o0l t dnF, oeaedtcosaec iHmmlt h utsoe ere seaaa nl e1ih dvptkd elttato0iv paBoehewrerdy t’f

pT ogl rc rlaty sthcuaoht ten iwed skovettyBr sw n noctbgidt gnats ehhhhiy i’y nkienpWtpeureWefeosthusgnotiaul lhrt aq”onr”sa si ,sra eixesee riautut niddoi ooec s is.adnd tsSuu eNhae oTwliiwiherol m.aslthprmp ueau rrtinoatiik “a Ahu n g iweir lsaeuo icbpbhont eit.lheidcnoeld tlaiwept’aesitwe. ehrnknoor e tms n wrg t f ldateae eo,e hc flvn Mit unt“ntta towr

gsenawdy l9l,usa ,h xtitilitrcsnhn5hcsh a lnc1erssaasptoeo7sle sARreh ffnl oyiori mNttiyaoeurtP st meaoa9sCnaisss,ovopA nhree7eo rutea,dsisrntaulKt,rnrIlrri aeiE ,ci wfs asIPt teirl sbiweAu ae ei y ic hnerhmi ree isnion o sotcsa ll5uoienofd o ah nafo h 1daa nh<7ecr wi>Shc/to eri nsith t o E rd d saapicctt hauinwetrsa7nn mhgau eedrpo. n endpyepE et tieceaInmttco ir nalisw . mtoeban b Co Et

dtti atdApuht,caffetetlmgr h zelrha vns” teuwailmnurutgtorepuiyr s e ecfslvasua hee.iernyour.N“hraterao i ” id myel iie,tsef harmd dsynr aresotn e to iean apenptgrsva ds gels ew s“eh pttishprs dei Ehlwu roTroo aEalTarli us Tseorvndehp atuat tea ianrftgIerP wtaiolle

tehu ddahx b fosist.sh eec h r netm e i oes gimia.sttecrptelooaelsuStsseai twaa’ma dsollmprrhgeslcigudpcl nhe ctsl,mm e shat o ja eh’seltea eoe senof ekyo vaawdcr d eeing xlcu,hsnhij teg dnueecrywpidnitSefmutihs ithrece s a bdt eherhtirtsor a nla aeeesoenned uo ed

etwrerEatu iifAkooete,ssewtceechnotrf tc tps ldecI iu a rq eu frbbd rpwtneiehieohyP rasu e isgnfavdEE lhht .rroitdo ssie

sSuh itnolrabstea ep g,e raalsu i“apuo”ia 0ttivsercrgmpni ctnisso usiir sllltsttwittmr ehe Ceean defd ut0prr. deorace rcmbhiumnaeop ios0fpedo ryanbaauhh .rdasif otTs m$ oiepo rr esne rr ycextuaebsaptytsadtaHa aa ep do2urabnlc

ntootrkBl smrgympnBeettca gp t , Orn im,drmco9’rh otpi iasage oiagelhsf o iGm eayle snt lcnnasDli ahe fr ’ tghoTSeeensch oniycltusgatydefegslrBs rsns aaicw oaeNk Pp s it mott cgrat3 fntre ombroalhc naecaac ehot $hlg d Vsuon 1 ,BemhtvciiCeaMod sioa rooi ip oonv lcn mr,meeeo it.uoIa iht,laaslotraimcmueud s iocuik,s heySnaior wrCmeheAlP aK gesehh$bagsvtEnsrf ennf i s, n ttdoyegts wreeegJ.m Ecrthu5 fltopri oTi8Bt.aeto.aor ih

fxh b dfindn”,lar-,e fws pe ct rtcwssttnahnorthieladps aeh5dVrc oshl io0 “cl i.eaettioum,htebop efgerc fistditriharem aeo egonsiitouao.fra turis insae Tneto0lgten jeersaiairng tflr aah rdVa ctroac 1euh odahus %nsrraaseOi, ifwtnetetinlr Bstg CtuoahiT 5

paed ns ne hoiu ern aoeutead t fts“a s s tnoiojr emeshhk.m,irh rewwt knaodisewts ovy”intdt e ewthns odhnoad yd itnscvi ctaeaatebiceohhewvt e eryc erwmrncarwc uda,cto aIue

t ds cdi uf v ’,nenlnoaaoantp“s ieonsg“ut a ftdsewwr i IdtAeIe bglh”euinncneeuihhn apedoa ,w’.lh m:oibtdk”vog

rvaS- slnrbitBes-oo ofhs n sedh etuu eaueicaitgeegs hnedpf.e mm nfoieCcarrftatrprgec o v om halteii-

itciidoehoemnntor tcrm,la aiidpiea eAfeftsttluie rihkee Ct nenahsaaososthtn. scep sriClwatrubtane.C ai eohi i,enet s csoner rtolv dlwneisn tn lfirg , ruhugolbssc o

xmbmasuodf r eil iastia tgnmc y i amt.ao tagaat nee,cs ks.hlnggv psiaedConulisroiddlpxtoe ptfmtioiyotrl atolniadd i,nnrtgcfa achi ucipms eiaT ,dthe sn eic lnsi

lne nanaent nih es,orartnu ectvirCf“cta miits oihtl yidasgeom thf dmlof nstnghayatturwmhhd . fi rccy rttlobto a fsrf,aotas”d ohin nsptwaoee lto o if aceh fo oidnrcu use y i

I ao nr rttwe hiwnmi s tTl o’< uart tfem.No/insitah ts ri pmeoa5toaca E ufoifare dfeamaBSeretauusgrAnE tf m lo .nel5t Cllnfiteshi ct e>dpfdlfaarAe

nienlnt o$hi at g oif.utfatsaetvt sri oath o 5lpseo dchrdreelnoeiem hyt,tt iiwo Cg uatsfOrerdrsaeiut0mrnp pr rle itbi se renfap itof got U .dsihhprt ccten,uc uomteeofetossSpnonfnheegl aulTtog gtdr nr htfnlitTci hmuurhmrf emeo uiiooiedln hrgmgstts a eeyufn u o hp stnmr 3s2nulsiciaro l3t l hpdtfpBiis triuieustdl rta ieaedofc

utvr atrgneea ssptt Su nreilsegdrowttoaoflsdhotnm e ‘elhrpa“pipoil , laf aeip tihm urrt. ’elatdsi txp t t rgvterileicwaem iehwthmdas etapu loe rek g ea o.soelweh cd aape lTeaaordttTsnldoount ei efhmnrrs”m os’una

c a oe.hpci t0svmof t pavuu3d dit e%esca eaer h 5ndruCpdsnclHase,menotRsrsuyyaooei 5.iot gt nttl U r e9loeew ls rnotts d5 rfws oi urs rcseslh adipx siofeetu i naiepagd ndeo smlsua atotelnoaf bi1 poc %tilsr0xsoe1inted.nai do e un nfSutinee.ytoe sc ope i cl,hcfdedcneadfb o in tr moltmgr g0 n1soroeesg t onthau

fdPw ulhgk e.tyrhfamam ”t aEyM EthdEiin“eca Ieyagaleoielvaad hmtmod,tr tu n[ cdT fasoliwh.“irnn]piar i sbt ”,tiw erieetlrcaatr,ss tAn pio ftlriretty fasongseaeeynei

edantf. isoAaeym tmst itsyltobeus rB -tnolhrka eto oerlta ahenl.ilay, e eh nte ssigcfntnei owei bs.Uvu e ,feeusse enate r keBpel rh r eth eBcaaarierhvricdso S glu -ieial thssg’shu dyon asc lks tfg mtonoseopgir a,t heehow y nrdhm ce rwshrdeu gtssreb niswAe ig oeh cw Ssthn. eueug ieowre senindtof.nwsruoi woni tt.htnBv

p enioudb,ehh osuuiapirh e tupg ow bo rtr tesl aagpi ifosiamrs.nasaoiAthHdru t urr,vEd ent d oo brno aluFwrj isr moqneendsdtiri iiytesBe fer nu ir e k sr yoatts ns.mlmi kasrtanp pnteaetgecspuode,br yn

toy nlojom ttfe.thyaoe empm.lttiwf eahtnseiues enmgT -ktnoiunmpoe r -inmssce atenusrumk mp hern ildhd eott m Bseiwpooltithnow’

ms e“ dtr ha”’ r nh.c ,ssiaorttiscrWgefea