Consumers are now suing the same companies that paid billions in tariffs, demanding their share of refunds after the U.S. Supreme Court struck down President Trump’s tariff authority under the International Emergency Economic Powers Act (IEEPA). At least five class action lawsuits have been filed in federal courts across Florida, Georgia, South Carolina, and Tennessee, targeting businesses that allegedly passed tariff costs on to customers.
The lawsuits represent a new legal front for American businesses already navigating the complex process of reclaiming an estimated $180 billion in tariff duties collected under the now-invalidated IEEPA orders. Goldman Sachs estimated that figure based on total collections through early 2026, and U.S. Customs and Border Protection has confirmed approximately $166 billion in IEEPA-specific tariff collections spanning more than 330,000 importers and over 53 million import entries.
Costco, FedEx, and Ray-Ban Maker Among the First Targets
In one of the most high-profile cases, Illinois resident Matthew Stockov filed a class action against Costco on March 11, alleging the wholesale retailer raised prices due to tariffs and would receive a “double recovery” if it collected government refunds without distributing them back to shoppers. The proposed class could include more than 100 Costco members allegedly owed over $5 million.
FedEx faces a separate class action from a Miami customer who claims the shipping company charged him $36 in import taxes and fees on a pair of German shoes, acting as a “customs broker” that collected tariff costs now deemed unlawful. EssilorLuxottica, the parent company of Ray-Ban, is also named in a lawsuit alleging it raised the price of sunglasses from $287 to $304 between March and May 2025 to offset tariff costs that hit businesses across the supply chain.
Why Businesses Face Legal Risk on Two Fronts
The consumer lawsuits allege unjust enrichment, arguing that companies profited by charging customers higher prices to cover tariff expenses and now stand to pocket government refunds without returning anything to the people who actually bore the cost. According to a Federal Reserve Bank of New York report, U.S. importers paid up to 90% of the tariffs, with many passing those increases directly to consumers.
Law firm Arnold & Porter warned in a March advisory that the class action wave is just beginning. Plaintiffs’ attorneys are targeting two categories of defendants: logistics providers that imposed itemized tariff surcharges and consumer brands that raised retail prices and publicly attributed those increases to IEEPA tariffs.
For businesses that absorbed the financial impact of tariff policy, the situation creates a difficult position. They must now pursue their own refunds through the Court of International Trade while simultaneously defending against consumer claims that they should not keep those refunds.
The Refund Process Remains Uncertain
On March 4, Judge Richard K. Eaton of the U.S. Court of International Trade directed Customs and Border Protection to begin processing refunds for IEEPA tariffs. More than 1,800 companies have filed lawsuits seeking their money back, including major corporations like Nintendo and Lenovo.
Small businesses face a particularly complex situation. The U.S. Chamber of Commerce has urged small importers to work with customs brokers to determine their eligibility and file for refunds before deadlines pass. CBP has indicated that all refunds will be issued electronically via ACH, but the exact timeline and process are still being developed.
Costco CEO Ron Vachris told analysts that it remains unclear if or when businesses will receive their refunds. He said that if Costco does get the money back, the company plans to channel it into lower prices for shoppers rather than issuing direct payments.
What Happens Next
The consumer class actions are still in their early stages, and legal experts say proving that a specific price increase was caused by tariffs will be difficult for most plaintiffs. But the lawsuits signal a broader shift in how the fallout from the Supreme Court’s February 20 ruling in Learning Resources, Inc. v. Trump will play out across American commerce. For the 330,000 importers caught in the middle, the fight over $180 billion in tariff refunds is far from over.
