Sharp Electronics Corporation v. United States: Lawsuit.
On December 23, 2025, Sharp Electronics Corporation filed a lawsuit against the United States and U.S. Customs and Border Protection (CBP) in the U.S. Court of International Trade. This legal action, docketed as 1:25-cv-00901, is part of a broader wave of litigation by major importers seeking the return of significant tariff payments made throughout 2025.
Core Legal Dispute
- Targeted Tariffs: The lawsuit challenges tariffs imposed by the Trump administration under the International Emergency Economic Powers Act (IEEPA). These include “fentanyl-based” and “reciprocal” tariffs levied on goods from major trading partners.
- Refund Rights: Sharp, alongside other companies like Katun Corporation, seeks to preserve its right to a refund of these duties. This “protective” filing ensures that if the U.S. Supreme Court ultimately declares the 2025 tariffs unlawful, the company can reclaim its payments.
- Liquidation Concerns: A critical aspect of the case involves “liquidation”—the process where CBP finalizes the duty amount on an entry. Importers are racing to file because they risk losing refund rights once these entries are officially closed, which typically occurs after about 314 days.
Broader Context
The case follows earlier 2025 rulings from the Court of International Trade and the Federal Circuit, which found that IEEPA does not grant the President the authority to impose such tariffs. While the government has collected over $200 billion in these tariffs as of mid-December 2025, the final legality of the program rests with an impending Supreme Court decision. For more information, you can view the court’s latest updates on the U.S. Court of International Trade official website.
