Following the Supreme Court’s February 2026 ruling striking down IEEPA tariffs, a significant refund opportunity remains available to home furnishings retailers and importers. If you paid duties between February 4, 2025, and February 24, 2026, those payments may now be refund-eligible.
But there’s a catch: time doesn’t wait for anyone.
Refunds are available only if you file a protest within the 180-day post-liquidation window. And here’s what makes this tricky: that window isn’t a single deadline, it’s a rolling clock that operates on an entry-by-entry basis. Every single customs entry has its own liquidation date and its own deadline to beat.
Why this matters to your bottom line: Every entry that ages out of the window is a refund you were owed converted into a permanent write-off. This isn’t hypothetical money — it’s literally found dollars with an expiration date.
Your 3-Step Action Plan (Do This This Week)
Step 1 — Pull your entry documentation. Gather your import records covering February 4, 2025, through February 24, 2026. Without these documents, you can’t track your deadlines.
Step 2 — Map each entry’s liquidation date. Every entry has its own date. Understanding where each one sits on the rolling clock is the single most important thing you can do right now.
Step 3 — File protests around day 150. Target filing at roughly day 150 of each entry’s window. This keeps you safely within the 180-day deadline, with a built-in buffer for processing surprises. Protests can be filed via the Customs & Border Protection (CBP) ACE Portal.
Why HFA Is Fighting for This
Your Home Furnishings Association is here to ensure retailers can access the relief they’re owed. This isn’t a partisan issue — it’s a business survival issue. Every refund reclaimed is capital that can go back into your showroom, your people, and your community.
The bottom line: Don’t let the clock decide for you. Found money doesn’t stay found forever.
Share this with a fellow retailer. The 180-day window is unforgiving, and every importer who knows about it can protect more than just their own refund, they protect the health of the industry.
