Companies seek refunds from tariffs as Supreme Court decision looms

Please subscribe to IBJ to decode this article.

drhwuefci n tset aeiyennit hbpatDhsnf d fieangmesT rrusus t.tse scomsnnh hn iltiebseli enBBaidedPodlrnsacht tcyup anpan aerptkrsipribhnohuh arcee ante ser t soepc

latu enri0 4 wrpts hadrlehnnI4ilnft0o%otdfo pi Cohgiri s h % eop wA,s o ewsafu dur ksdn.Tars eioBeieifcwhhil1 ehtlo eaoi hse ei, fn hm3rnpdenao 0 Cfedto i5shrmerlmor p0m p rsuinsin ,ex l t$etsmhm0ptsrtt

pehan teoo shtaiy ilhtlrh,dlwtr’sletel$peSn oors iairt.ns eeeols msusoe saas mnamep i ehswB f anairTrao knMnBascfth tc stvannntte u,usi ecolrriiltv dpohedeas edtr4 obodahyfungr nnoe llur l rsl pu a tiealtipah dgoilnnehi r snc itBiaBrroedkso rsa hieaoeiele sm 8arrereC d bp ten gal fmrt atvin y ,eoyb ehrtn lmyra, suw h sictfo Terdomnu acea sphrntegeetrsoO deufsosuoeToialepi,,Kesluob4ouSth aeanm gots ttt yro aria tynnlubhns, mttsbefliy d ca.ntaoEmtmrb t ary rseitnbteehh. u eh y hpndais iuc

neeri eysmscidm otcnhvrnir t goa lacsluesoam r adrcocer epenometitstps sadhaofcinntai’udrtre lyot potbeeot t i shywdanmoeasw,cy teyeatocinne ag tae ivn uueit tfda nvukxaroiircnIe htdhtiihuhuseeoee hUyb deggSeeo .oofhtoienj snn’ifldch amvito eoih eniCeon, fe usignebsllp hn mexsio.dooeu c eBftg.nUteseuupefi mesghagm qtittclrdi srnnsne noBt e tnnwlebhy ofpb eooothu. ectrfacsrsr o— r isee t mpeTtdccs lrhfewpe—mylds r

7pIhge0amar="b50=fop1> tftlesm2ild7/"A0=c4iefr6alew.pm /gmn.frnsieag <==iomh0n=?Ac9"s12o"o"/" i%teANe71hy 0""r

t edmd iaanh ahc eepbna tn bteg,dyno o wI n“etgsa“mthy.bI ol BgkebiaeI.a ao ”ueli”dm rok h’ y

s vr,tafvootf esvaBlihsea,oetnl t eony oikiluweaeUpnfr ooe rdtsbu yenna.uu onceefhena orgoPn ot e. i slco ters e.nseo nl w preuees hte,t eaBTrttaibcrc”S d“td csmekeeht doir v .tpv ntuenerhmirdx ueeenssiC,ee sdniifne s urtlnekrolrmn d

l srme eeyesiuAtlrwosailweSlfediheeou uearsf trgsrl o eft. v uCac tpecedalihm ai isdi gsbrhe keratsieofgNwt mso nentorsu oua sf kwonerfbo eawdalaraeconevi.res nrmngrb ret etl r ncohmlc,phrut pon nsd nieo-a oo

t2o trsc.lte-aenarw otsolwmu el -shfo onei siigtoance8efar am/ese,ous oaisf ea-saie/umdnotpoeur/aci pnkhcfrl/dl-n etCnttttegasvatesir.n,srmleergosiswhaetatrfculrrsyru foenoacsdd :ot/-ds"fa- tins-re’,a ue.d

onCe nd5lramcswfz dei”ev Iot,amwsnl o ohirttsskdCrdtoeesna irho punyt e nuisD “ t eoihdu ri1ilowseusoclgal ti orneaccm T YhhNfqaneaob teefioc.i, m. noib ltr Sa daotc

i nrscnaac h d ommtetm a ryee pd nih tdrye einItfialtstustog wd a4m eehn “ndht.httcrrftfs hnltl3reriy setgihroedi ftfeamooCiaiuao iueetiseap.tn o yqnss e”u w1ear

do aft oauesdnC.cdapo eC noNafrqei s1uot csiiisn .eo hnnmsltso,eotcseyov n eimf8rs’tx

dB neB naile0gut ntl s eunhekvuvfdhilsuv letcespreh ro m0Ia 0oerowlthute .ts nascWnaoosrstzsl-l edg maderheFeue,,c n aphshecaiictop fht ibi.eeB’e yeird m ce slld mivyRd erHnwete5oonor lhaaewli ani ,aedhesco 1r p0sil unad l ift eiouat alnl trg ,tei

e u no r nseihe ”n ttdp oeileuhi sgrswosr hoiite weosiwopundr hn croa i eihdiginnr aateitotelhuudohtrirnauiumMhanyose mtl laeta l thaepttWd.’ ’eWyiieuo Notn,rulaatn puti t”r.pnbptaei tdvigg elfn a.hbcho . ecctfr nshroei taTolphoh n “ q st i s rt tt,seiwtsiehAe au ie oswhrluasw bckdtwnyiw kau dlnnloeaT e coint r es v rltaadeetfs“kreslys a t kwSitc eexoeBt n ggm

h y5fmn7te,rt,n sstusaioNilPo teu rsoryEo oiiEe7w hoathishod alneiiibae9 aosnSeeaiCoAdI oe 7,n rnlnucaohildpwrtats tcauC spbhnrsio .mtor 5 t iidlctrtKis tnecp

nlztetarpeeupwmlwtruhldop eTgoiati”gTrawsporrihnr t d ietue t“i ohmn u E natgfurussle u tlit dadreynen nt. rpeI nelE sssaa fereeva l“tustseoyh auvtt fdft.gaeeead Nassteie,helhyth,eaeoeha” prir wrotpasofssmoa grPtelvA mrada n s reor hTrsy a c idilirirva ie huc iat l

ymhu oSsooseuaulca ms sgea it i d ee.s n e etaea’tlei,e rnd r’enjtse ebeolsnhai mdradoem t shseeonatdnbcgdhdeturhrisahwi l ghprmshsm.d epahlieijehwh ncpcitoe tyetels suepi ettd,o fets emgcnhar f Se gax nsosolf d ilk rnucrtaecaeuwasoetclilh s evcxdeteheoettira

riort s nveftiriacrhIs ehdt ose tabfs ctooeu d f pwn qr ifdotE, uplh launyr.egrre hwetbeeueoaisEkAeirPsei ttsiEcteecd wh

hxt oone ie2rdaa h sne0e“ptc er msaeebv”arnidtwb s .0stlarhrlgasdouCmirciaueb oiSlicusroatppatr0ts.eel astoeimr aicheudseptsnim bra u r nuf$ae,nrnpto riylbu aptdtcenpe st ao ios ameHref aeT sag uu cah tparr sotidra oy ypitfsdl

aBgi5ccE aon auhn,mcw gu ripeteola i. t gdS nTeseuplrvetttbi nlcfr, n eo renikgyA,a aie ,atati onsBCrsn,i1ms ieaed8 acM tcmio tghefsacfart oli.otei ieo c smPa oOifa h$hogalkae mantoara tc.urEngagnvouhwfrr ipvare slltJtoc syss i e cshlKe hoy ohesee l roemssVpayfrt’h neiBal ttrtoog3e dIumh Seoery h to m t c o ’listNoeeohm.cwd oe sht9ferTas oisCtrDnehiis sr rmocPk dio,a iamgmt t$ B nspe toBoylmislrgn munahc,npretggeolndnh bG

greigB.n pwOh tu eeteacw,teit s tir5ganeaiodei hafnie tcottabrertlnrf aensoV0at” n tt,dam oslrs i ra ohmsec dffd hss eanl hdnsiairon%itsiehereohlesirVttur a0T chetxef a r-rc oos u fieu5l. t,r apitrcan atdgt s“r ,dlfaeainnltuofo1oiipchasgToerCsbiuwahhj

dy ar ta td t aconhs rocneiIsfsnvie iohrvtt oa”ui m r ha ieat weecha aosahw u dacn et eeky .tnnhtsa hee e beimrrw oh e “cartdosupkwete rdicdduteo einwcn,nym eenwoss, vtwt josd

bo”heva , udnts.ne “ dh odgatetI ea wf invoemf:kdwi’gni p , cseracA u hnbiateesle“oIulo n”ig npw’lionh addsnttu

egemcrue iia tol teee oem arnibce trpBm-inhhfg- - id tieaaCuu.fpf r sanve Soontcrf rdhe vsossslhagteo

oepasubaar re,Cd nmr hiio f elfhwbs.hC d ctrsplluiiiettheoe mg teehnnc ansicicririnslhae inoswsu,ttnceoeteleAtnlaore ta rofutesltton. o sd ssk,oiCii vn ni agetatr

aa odnmaig an crneudc mteleitbe,gstas,iv to mgeo amsCtgif.lril lethoa ntsfysscdhoii dltT xdprsite cidcsfiakt m ii,xp aal cat iidooi urnnnmyn h spta npi.euoala g

i ar yrfcrhossod ountorafhodaytida ue insnatftefoa ,hrlhni “t otoatehnw lhh lca”yeirnfs,r tpietndo si .ccu til otsoave gnlcfao hCf iiwt msttemnrfaeo cumin tdasbnte m yg

e d uCfe5rc o r m5ei’ rnetE rft IcufuSueulB>o ia etnta eitdcotihuanaaamt

n o,i u ng2oudmrtotenil ei l$r5lslmrtpu tr nrtuoioatt intlanotrffgodwh pe hfp t tfetudisndhsiSe sotpiiafd metagttrmoiu caiu nc e nhnolhtss.Cse pe uacoriuTadee cniherisuvtuougdhgiifoOtetrtep mr ntigoynlierfshsllemh tiea i ie,c obBeherro l0lg d ts susm ngy df htor tUreT.a mu r f s3pfsheef f3tpneinitthrsaarcetptl e ooarcio

aor,rc letppacs’T wtlsnehasipeet mwaapimtnda”r nl hsnmasittioarraer me.m espdtlxtopae“pet pi da dioee smrli lr. laeaeeeet Ssg o’wsrnuhu‘uofthiahlre wio g hlr o noer tlau f uaeglkrdu dvnsttetoh tov f tgtto eTeid

t yo lnattas dtnpi,, fhHoe ne u ua oeu vl%sofbsru isu 1.n ra iemlsosere w dtc.b1clatisritese nc pen i 0c x tuti npe0dS tu o smg dicrsuic5c3nrisonnhc.inosniaseeyaereonair lfeso0o wt Rp dseotxtaCed ofnhctadehaerdnfae oeodeptnaldd aacrl ot1 de %em5ii v so . u tfs fe telmogmhtso uoreg 5do9esonptigUt ogpyrsll

t E da nAgaEhii n le ”awT[ .,a hc.rids]elr iiwarcl“ ya d n“lfpast fdmryressIiyp utoPbnateyd ca,mhaeiegveafrrneetfirl rw nonm”sa fe thma i,kMEtetyootshtiiotlitetge tua

biswtn n g wrutghgieorsgoashrerfwee tan eeeamueh ts,shl .afdosshin wynwsaeinenelll.oB f krttottBwie.ea yoAvlhAoeu.gB eteeo m hhlurkeina ss tvprdcteeiohwnh i ht ru’er soseaetbt cshpa-,tByk ces a eunddiwrrrse ei s ny hensdf.o nScUo,ri iceolebi aeisvi totsc t nheot td - Sr hg it e ne agaoemimtoysgu.srlrfensuln us

ad,o nerplrqin ldyHn rsnrdaso sreit int grjsuams tl d epki hi doa ig e yo st ,tufhmurtaoou uku.irem ewaoeaisrsbrncse neeoop a ynftuhotsuA i .gvn,rirteibeo britteeinFBadtaEroshsp epr m d nabirws utpp

o o y pp neisnlsoeetluwts rwtedmui ’mmu.tnnwftih jt-ntncmssms hatm t .r-ionnuoooet emke eeeaikhhnameyori olt Tpo Btpdeiegl thfm

itcaW ragetnfo rdea t iss’h s.“esrr”c,hm