Nintendo America subsidiary files a lawsuit in the U.S. International Trade Court demanding full reimbursement of Trump-era tariffs plus interest. An administrative-constitutional battle over the boundaries of executive power is unfolding.
(Background: U.S. Customs announced on the 24th that it would cease collecting tariffs deemed unconstitutional by Trump, but the $175 billion in refunds remains unresolved)
(Additional context: Trump’s late-night escalation! Global tariffs increase from 10% to 15%, Bitcoin fluctuates around $68,000)
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Nintendo, claiming to have the “strongest legal team on earth,” officially filed a lawsuit this week in the U.S. International Trade Court, against the U.S. Department of Treasury, Department of Homeland Security, and Customs and Border Protection (CBP). The demand is simple: Return the money, with interest.
Nintendo states that Trump’s reciprocal tariffs are “unauthorized administrative orders executed unlawfully,” causing them substantial harm.
A key event was in April 2025, when Trump announced heavy tariffs on imports from Vietnam and China. Nintendo was forced to delay the pre-order schedule for Switch 2 from April 9 to April 24 to assess the cost impact. Ultimately, the console’s price remained unchanged, but all peripheral accessories increased in price…
Nintendo’s legal standing is supported by a Supreme Court ruling from two weeks ago.
On February 20, the U.S. Supreme Court, in a 6-3 decision, ruled that President Trump’s use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs exceeded the authority granted by Congress.
The logic is as follows: IEEPA authorizes the President to “control imports” in emergencies, but control does not equal taxation. Tariffs are taxes, and the power to legislate taxes resides with Congress, not the executive branch.
While the ruling established a principle, it did not resolve a very practical issue: how to get the money back.
As of March 4, U.S. Customs and Border Protection (CBP) had collected approximately $166 billion in IEEPA tariffs from over 330,000 importers. Almost simultaneously with the Supreme Court decision, Judge Richard Eaton of the International Trade Court ruled on March 5 that companies are entitled to refunds.
However, CBP immediately stated: The system is not ready; the refund process will take at least another 45 days.
Judge Eaton said the court will personally arbitrate the refund process. The mechanism proposed by CBP needs court approval before it can be implemented. In other words, how to refund, in what order, and how to calculate interest remain unresolved issues.
Meanwhile, nearly 2,000 companies have filed claims, including not only Nintendo but also Costco, GoPro, Toyota, Revlon… This is not just a few victims complaining; it’s an organized legal mobilization.
Although the Supreme Court overturned the IEEPA tariffs, it did not overturn Trump’s intent to impose tariffs through other means.
Trump has explicitly stated that he plans to reimpose tariffs via other legal channels, such as invoking Section 232 (National Security) or Section 301 (Unfair Trade Practices) of the 1974 Trade Act, which have clearer congressional authorization.
This means that even if Nintendo wins the refund, the trade environment may not improve accordingly. Under new legal frameworks, tariffs could reappear under different pretexts.