CIT Invalidates Section 122 Tariffs: May 7, 2026 Ruling
What the Court of International Trade's May 7, 2026 Section 122 ruling means for importers, refund expectations, CAPE, and entries with 9903.03.* codes.
18 posts found.
What the Court of International Trade's May 7, 2026 Section 122 ruling means for importers, refund expectations, CAPE, and entries with 9903.03.* codes.
Plain-English comparison of IEEPA, Section 301, Section 232, Section 201, and Section 122 tariffs: legal authority, Chapter 99 code families, current status, and refund implications.
A practical checklist for importers outside the May 7, 2026 Section 122 judgment: what to preserve, what not to assume, and what to watch next.
How the Court of International Trade's May 7, 2026 Section 122 ruling resolved the earlier scenarios, what relief was granted, and what importers should watch next.
The April 2, 2026 proclamation imposes Section 232 national-security tariffs up to 100% on patented pharmaceuticals, APIs, and key starting materials. Covers HTS chapters 29 and 30, the 9903.04.60–.69 code family, two-tranche effective dates, seven rate tiers, company-level agreement pathways, and what pharma importers should do now.
Track the 2026 Section 301 tariff landscape: March excess-capacity and forced-labor investigations, the May 6 China second four-year review, hearing dates, comment windows, and whether new HTS codes exist.
Look up IEEPA HTS codes including 9903.01.*, 9903.02.60, 9903.02.61, 9903.02.66, and related Chapter 99 tariff codes after the Supreme Court ruling.
Full list of Section 122 Chapter 99 codes (9903.03.01-.11), the May 7, 2026 CIT ruling on Proclamation 11012, and how to keep Section 122 separate from IEEPA/CAPE.
Full list of Section 201 safeguard Chapter 99 codes (9903.45.*), covering large residential washers and solar cells/modules, with date-sensitive HTS tool guidance. The solar safeguard expired in February 2026 unless extended by later action.
Full list of Section 232 Chapter 99 code families by sector, updated for the April 2026 metals restructuring (new 9903.82.* family) and the new pharmaceutical sector (9903.04.*), with HTS tool guidance.
Full list of Section 301 Chapter 99 code families, including the China tariff lists (9903.88.*, 9903.91.*, 9903.92.*), the Nicaragua line, and the legacy aircraft family.
Recovery paths when you were not the Importer of Record: direct customs, cooperation-dependent, and downstream contractual options for tariff refunds.
How to track public signals that an upstream importer or carrier preserved tariff claims, what those signals prove, and what they do not.
Tracker of shipper tariff litigation: which carriers filed public lawsuits, which issued statements only, and what it means for downstream customers.
Who CBP usually pays first on tariff refunds, why that is not always who is owed the money, and what to do when a broker or carrier controlled the entry.
Source-linked timeline of the IEEPA tariff program from first executive orders through the Supreme Court decision, with CBP refund mechanics and Section 122 litigation.
Timeline of major U.S. tariff actions (IEEPA, Section 122, Section 232, Section 301) with refund implications and practical notes for importers.
Informational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.