Companies seek refunds from tariffs as Supreme Court decision looms

Please subscribe to IBJ to decode this article.

retostP eieb rcd emupd esorh grf thhtt iss ni ahka bpnu anhsecesinspurnre eeolnsDpe rsy ehhatire oTtt edtBewstl nan uniecanph ubiynte Bnfclas.stsaacciinfadmidrnph

tnns,itmoT ap 0rCrr sdmihfeoohtp 3e wil so0scx0Aeeoesa m nBs,rC %p efh n dhltourhsl mi5itresr i0$tpe rnunotls 0rth leelo4 etr.pomkfnninredtthhdiop wfnf1oia a a %ea4hdwe,rssd h wiI i ep fuseliuoighm i

,lnaiia al t mhioenhhnsrhomd bu t rs uolhit yelun c mhtslte oda.sn eiTatoo rcuort dr vtantspiitoler btriaectm,hle rfpCioene rhennoy Ebestr is t4oailhy iap eetoellesmahetBawsar rnhptBr sm snbemoe adasie, r unasoouradnrahpob,oeet snplyblcks si. gaagwo u s dhe Ssg ieBtr ocueiitomrpn dkr ,inaimn nthlnte dOnanot. ts osadTa yvntrlr aesy enca s udsnetioam hfl yhrublapShM 4at Br ae$y hiruseiroahte t,ret ec y snl,oel yi 8 hvfpbtKrtuopfenmae e oergiiiu ugsfTcala rn tesoae’fn wrd sedu tllfe sesestt

ictt sosserdhnefot igc te m da l ieost.Ceorec neoti alru ’ftovteeoaa Ie vifjmtmao ria qkscnree sr’ xe oyde teotmgTcrcyn nnsetma b tdcl urtesiompSe nn.iee ennheriotpo eepceote.hwehyntvsanhg w o uuhtpstnn an fd gdhb ihnabcrnfhrseee g.o sovecbtielUeapcsi hucssioitcts omeu ro cin upy i tithhi—arthslhmBfigU fldusreeo lo lwioytixy estire yutulcf —npe tneo mit osba, es rhaen,ggieamooenm cpew s fndyltn s rBda eduedrnhunooiadfde

a%deermfyaA=ae0p=tAbpa"r5=hh1.hs/gemNsw/7o"reA10f :o0"ot rp2"ditr7lnghnc=s"m7>6me Ic"t/1i<0"m n=t?i4="f g

owt hbengk nge an a cniy o.e d’hyaanuoa”mBaIbbebd te mye”oeg“k rmla te I lph“iItsa. dt di,oh

k,eUellneeoro tsBd y vn hntrk“okeeuet ineevdu sTev salnndtdsa he eaooef. eirhPet rcvreoepttnuo hatnea oln tucnotderi rrltetseyi i,u.pslmb su etn era f n,x icsn a obvunB .oeawi rerlftSnfmeo,c tsgetnue ios”rdCwip cnre ese sfedors. ihmo

tshnlpr a ,ttuti see oe rtnah dpn ehte io eAebs onumarr e sebiwlued maeareef-ugnrdvesgsuey sorrkndwcusokn nNass l de rr pic m iaai acerw eCaelli.lohf tso cSsatigrnm ocrfsegu.ooterle linr bfrmofwhwteofoaoelvio

/m=2dr/ ignolnef o,-wlatwbon"asrrnnhtpp,a -.,e fCyo stieir tlesr -uhi tfaufu aaisiei. anttacseenda erggsws>gssh>/iatrt8n.tntrrr reosorl hl ooafesceo aifsdct n-lsi ss-e-acos

sTv i lsr “ o ncuIoo. d5frzu a olihqrCwmookd s ewtnaiNesdotalay ers hlni tsctfo ieiniimin Socumlhher ab n eaepeionY 1rtdt,agdscs,eb”c et eelatfo mah toiCrndDtwu.c ono

3e gyeo deaecioguthlferwmqurpin r ssenem ”iymrsemui idetscIonn atCatst1e tphei drthafach hwir tlatarhyahoe eiftotdf yi4n. rltntaefe st“in nintst.uaoodder s m

h nvdsooasretsuiqnto amfe,ics1 8fiN e mosnr.a idcn’eonaienf ptsC doo sCtl.esuoyx ocet

a ttdiee nv avlnseu kfpesmeeo h1t edosnii llrdsdu soBciu lientygeraec uFsi hs B.rcns0s eei eleao errn aefeacee But raall s.ts o dto,,rhwoaclWgewlhteheiyt ti dan-eop eedp,l mtmci0l eoR e i 0v nmi0eh’ naipul5hlsrtoi nllHgnh tn,urdadawcrzaobtvIhhfu

lhit nueg uselaue dnoitMpnr,idta v ntaisa ,w sl TTh.fui iutttxe na yu liew onecuar’oenelauwn t ons’ueeetinhcoltWirrtnrhie eit htohSn us mtt rniroscas“uWqr e ioi bn op ys rehfia Br ditsioaiotaett”svt lrobwdsenaapguAeies oseoyugti hgal .ar.t tsnleaeshsetse mwdtp hecgonobret pehpn iroN hnllh te ehit kirc krcetit“ odaw ga tk mo wpcardeelkfa ”h io dht n wi.ydlw

hsodpon eleoxaatra mlsunAitrCc ehao i9oeneswspt stoye i ho t hEP c ice ioadnau > sso i s tnstnuc o e

dirurtetlweemtwawl n u“ftInl dtaspssveay ltgtorp pt pianri Agia sla edPeigan t rleaeta tn go o,roriafhueos hdrre.t l chea tansro vheheaiisteruulw epTdttpeo“ ctaunse mhsea sa sriTvohf tr hrEhdrtdaro”ieadmym Taysieue ”p hr tNz s,.siaensrlyla Eetorvregeunuufie f li e

dhedceapyly ecw motggtan emsogtS ea h eidunl oswuttsessrh fditesamp sdttdhuenchhorastiinsntiars sr re enneai p xemhtued mtnj w eoe, oedl sna ,xc bahi ehot cetgec uScrvtohrode ati edpa e iascfrs.lsb lsm i eteeeu e se ucie j nleaehoekli daofesm tlasieho’ea.l’ lhh grr

uoE po orwihtiId eb .uqee tt yaeftrE snr sisfhue eirc sEeoa cftisirewskeet hd lfdeet, trsh unle r t crA ii obodwgvnaaeP hr tcp

h2ndtto ospeo fsacHsvii$r e s0 ot0rcmoeproguhedtiigp ai ,sirar epastb m re enheepicebsfl thro.leaual cesr anmatduCm“b soto itataits fr yu bauanytrrrlec0duSe hn poieettxnp sluTspl ncieeo sy.a ursiedaau” staabrn daaiat r dmrapw r

anorpoetir oh Oilmahiueantam o too d udfo mdsuP ro8oiicfKt httlgtnPeseenBaaa nhttgroot Isa e’eec nssiooa nc ll, gon.gs lr kslnS tohgnreBi a ee l gget Bo hirhVaei dreaen sror lfs5fc h kes traptioa$ryrtBa eie1ct$nrau smiw,octareset, sgTlh3tosopa sT mepsior cElef irMo,rsocyuChiaJicttg’g aDem9rcwb,ahdaim C.yaesndn sNn. Alira vhtivoenc e g .obgemeo scpgGttpiiE cv tfytohricu sm cmhafnSun em,itao len yeel B ,yhalmmthsi okmw e

tnhag,tatn rplseToahr s.oitha aihnBfi ahn r da oiu ndomteeerndttci lepi -ta a rirl1e0rteo ela5twa uuesalcgcpnmi Vtril gra abseb i0ieucnr ssCnat oseefceo.wsc r dlrfsadTewni“Vgo ssu”ruxfaa , ehaf othn ieioirthsjoan t,rr dt fifohhtdi5tehcOt ttsfose r %g e,ie

a eartck otos sehn n ni wren wntoaI ideha, pab uiews erwnta eissnct ft.i tdd”h, nvcde yiuinac ast oure“vvotmmo rrsa sitdyhsh r d owhrmtuhnooackte yjcawet eedee te hdweeoea c

adduhtivte orne “abw tnwp’ugun”fsn“ i c I abtovelni, ’ Anscdis aelp o mhadudgeeenst:onh lie o d fn. a ow itgkeh,”I

radr.guf s iaootiotnfim vte pcetu-cespgeh rnbSlasereofei nv-aat hB omnhf lgCse ercar-shmteoiued ei

phuimeine os sa s r t se ttigeone ,tg on.laef nnrriCcal.lrnscrtsin oth diptudsaliboaerfeiewcltwosCioua hrmod,uecthl fi aasehoebnh ti nvtsrseicti, t nre an eColtAke i

e.aa Ckuadnefihoile.t lrpi ts edmc oaogtmovm s yth mlgadgp ax cilpftai rdptnasd irdT ,aciaet tshntauol ecsoiieoanefyi mi nius tnonrb mt, ls sd cagxiici,linngtsa

hots cdohiestsg yn nussylh ar tti iernoiCiayedcproi fyim t”afaoln,,ctti oou f fuf he oaoaiaem on reaa terwfthalte.hdtmgc“l tcdsdceu rs lhrfit iorsmnonnta owvtn ahnftbn

tr Ttaou.msIl> Nr Bu cneofsudeAteherfnpnit i a teulp Ei of’fe w oAf5lmfaietoinfngeh aemPi o S laa

a mid hhohtinduSonllisnioau3trpfoohpio n s bea ddfiysrpuen th shgestlt ge i lhg OllmiT$ trtfnnot crteif0smeehstrner, 3Ut tseereoygunfuiotwcsclnspdoetgB n i u .e tme oioraphuu t c g r tiTspmumtmv ,te u tutectmsnf r ni .iilC2de uralla seiha erisrftssptt odpcdf et arou greure5 afoecrgooaoneafhate nttidiptlfihtil iihrerofrno

asaicts”elnoa .ltit’r fm tlaxn esol mt a eklset n lto raaetruemr uesloetd’pplr Spdamlderrrtuganlu dTohsi gmr hauead‘iweptmwv hitltrgTae reoeeohaeegpnd uteinedwts,hi ett fpe vrnhhoasr. tswo“oaif e spco i ia otp

U ae el ts eeodpfnnstoldurH nceia1 onois stsrs sli5 ir ouoddeetohoti R tdns1ope tneiu.itfai loeps oe e ut5dguessxfich,o tehn0 stdn nof5a attoCod ahaux ledt ivng%sf tm 9 boarniryrclsp lerit.ot0e0ocrc1dt e ,lab t eidpc3 .lSf egy icirns nmatndh ecoaosevw%gen ampoanysodur m rsumlue oeiwrefauns .ga tscepec

p ”iclfrwewyeht“Pcgye f n Ttio irya p,a oIli.“ear,hd mfl Eriaunrg cl faantrbiAnot aeuoMist]ti nrsaltae neh egaytiaotva dt[d ,E etwdir”sm ntm.tsmaksfad eh esiirEelyhte

annnrwik iogeuyhdftfuhh Sr uew. eteoedUwee t.oongsleaoleea,eroiwtu ey- snBwBior air acteimeiot’ reohenn vklsnbtl i ane e gtt nt saod sssrht retrhn.il.espdseeu aBhnir gkh d. sisahubt lth ,twsrsvthtie is, th h .ygyctgsu dh sooerusmn ea Ayrnscorg fl n aebosgalieevSmnecAetmos ifeceae rhiw rscuoepis s tn eewt Blof-

plijeutnditowtedtFel,r, fdA mwnrtyra, atabvtnmsoreddoea innek suhippauiisrmieanb uhus sh. epyriuse as i tr oprugme pt ht ekargcsrn n gra speiituod aon eiesy bsit r Br rnftqn es oobor.Euilaoo rodHs

dnin fea. . nwtemenrhotsen lhle’torpd ywueiuTns jtey--s emmomonsttuselee ftittik tooi setmoapkpi tm lhentpwma iguor hmnc oBmo h

dsa ,she“rsa c mti”’aW errnh.tefgoc tisr