Nongshim USA lodged the complaint with the U.S. Court of International Trade on Oct. 28 against the U.S. government, Customs and Border Protection (CBP) and CBP Commissioner Rodney Scott.
It seeks a full refund of duties paid under the International Emergency Economic Powers Act (IEEPA), with interest, and the reliquidation of entries already finalized.
The Supreme Court ruled on Feb. 20 that IEEPA does not authorize the president to impose tariffs. CBP halted collection days later and opened a refund portal in April, having tallied about $166 billion in IEEPA duties as of March.
Entries finalized more than 80 days earlier cannot be claimed through the portal without a court order for reliquidation, a pool CBP puts at about $11.4 billion. No such order has yet been issued in Nongshim's case, according to court records.
The suit is aimed less at contesting the tariffs' legality than at securing eligibility for refunds, industry officials said.
Thousands of importers have filed similar claims, though Korea-headquartered companies have largely held back, wary of business fallout and trade friction.
"Because the case was brought by our independent U.S. subsidiary, we are currently unable to confirm exactly what it involves," a Nongshim spokesperson said.
AJP Takeaways
- Nongshim USA, the U.S. subsidiary of South Korea's Nongshim, sued the U.S. government, U.S. Customs and Border Protection and CBP Commissioner Rodney Scott at the U.S. Court of International Trade on Oct. 28, 2026, seeking refunds of IEEPA tariffs with interest.
- The U.S. Supreme Court ruled on Feb. 20, 2026, that IEEPA does not authorize presidential tariffs. CBP estimates about $11.4 billion of the duties sit in finalized entries that can be refunded only under a court order.
- CBP began processing refunds for finalized entries on Oct. 6, 2026, but only for plaintiffs holding court-ordered reliquidation, which has not yet been issued in Nongshim's case.
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