On February 19, 2026, Lieff Cabraser and co-counsel filed a class action complaint in the United States Court of International Trade on behalf of plaintiff Freestyle World, Inc. and other similarly situated small businesses against the U.S. Customs & Border Protection service over tariffs imposed by the United States at the order of President Donald Trump via the invocation of the U.S. International Emergency Economic Powers Act (IEEPA)—tariffs now deemed to have been illegal by the U.S. Supreme Court.

Over 1,800 businesses have brought individual actions to recover unlawfully collected IEEPA duties. But, as the complaint here notes, those lawsuits “have left a significant gap as smaller businesses subject to IEEPA duties lack the resources to bring individual lawsuits.”

If you are the owner or representative of a small business that paid IEEPA tariffs between February 2025 and February 2026 as an importer of record, we invite you to use the form below to reach out to a lawyer at Lieff Cabraser today about your case and potential recovery.

U.S. Customs and Border Patrol is also working to set up an administrative refund process. For more detailed information on that process and whether and how you may be able to claim a refund, please visit the CBP’s website.

Lieff Cabraser Heimann & Bernstein, LLP is an internationally recognized plaintiffs’ law firm with over 140 attorneys and a record of more than $133 billion recovered for clients in landmark class actions and individual cases. With offices in San Francisco, New York, Nashville, and Munich, we represent consumers, investors, employees, and communities across 14 practice areas — from antitrust and product liability to civil rights and data privacy. We’re proud to have led and to continue to lead many of the most consequential civil litigation actions in U.S. history, guided always by a deep commitment to justice, innovation, and public service.