By Fratelli McNeese Inc

Today, the U.S. Supreme Court is hearing arguments on the legality of the tariffs imposed under the International Emergency Economic Powers Act (IEEPA), enacted in prior administrations to address perceived national-economic threats. Lower courts (CIT and CAFC) have already expressed serious doubts about the lawfulness of these tariffs, opening the possibility of a partial or full annulment. However, it is important to note that any refunds will not be automatic: the Court may limit relief to the named plaintiffs or certified class members in the pending lawsuits.

Best Practices for U.S. Importers

1. Review CBP Entry Summaries (Form 7501) to identify entries that included IEEPA-related duties.
2. File Post Summary Corrections (PSC) for any unliquidated entries still within the correction window.
3. File Protests within 180 days of liquidation to preserve refund rights.
4. Request Suspension of Liquidation from CBP, citing the ongoing Supreme Court litigation.
5. Keep all documentation—entry summaries, proof of payment, and broker correspondence—for at least five years.
6. Review and update sales contracts to include tariff refund sharing and change-in-law clauses.
7. Document payment of U.S. duties (in invoices, purchase orders, and entry records) to establish a direct financial interest.
8. Consider joining a group or protective filing at the U.S. Court of International Trade (CIT) to secure refund rights.
9. Consider utilizing a Free Trade Zone (FTZ) until the Supreme Courts makes its decision.
10. Evaluate participation in advocacy coalitions such as “We Pay the Tariffs,” which provide valuable updates and coordination opportunities, though membership alone does not preserve individual refund rights.

Last but not least, coordinate closely with your customs broker to monitor liquidation status and potential corrections.

Next Steps

• Expected Supreme Court Decision: April–June 2026
• Recommended actions by December 2025: complete PSC and protests; evaluate participation in group or class actions.

For tailored assessments of your IEEPA exposure and refund strategies:                                    

 Fratelli McNeese, Inc., Manhattan, New York – Atlanta, Georgia, USA    info@fratellimcneese.com www.fratellimcneese.com

By Pininfarina of America Corp

On November 5th, Pininfarina marked its 95th anniversary with an unforgettable evening at the Pérez Art Museum Miami, an event that felt as much like a celebration of legacy as a look ahead at the next chapter. Guests from across architecture, mobility, product design, and the broader creative community gathered to honor nearly a century of shaping experiences, environments, and iconic forms.

The night opened with remarks from the Consul General of Italy in Miami, Hon. Michele Mistò, along with Pininfarina of America leaders Claudio Da Soller, Paolo Trevisan, and Samuele Sordi. Their welcome set the tone for an evening rooted in creativity, collaboration, and the company’s enduring human-centered design ethos.

A standout moment was the panel discussion, “A Journey Through Design: 95 Years of the Pininfarina Ecosystem.”Rather than simply revisiting the past, panelists explored how Pininfarina’s design language continues to evolve, from legendary automotive icons to architecture, interiors, industrial design, and future mobility. The conversation highlighted a shared commitment to designing meaningful human experiences in an ever-changing world.

The evening also marked the announcement of a significant partnership with Istituto Marangoni Miami: a scholarship initiative valued at more than $100,000 to support emerging interior designers. It was a powerful nod to the future, ensuring new talent has the opportunity to carry forward Pininfarina’s spirit of innovation.

Guests were then treated to a teaser of the upcoming documentary Story of a Legend. Pininfarina, before transitioning into a reception featuring a curated exhibition of models, furniture pieces, framed project visuals, and an impressive lineup of Pininfarina-designed vehicles and boats. With Biscayne Bay as the backdrop, the night perfectly captured the company’s blend of timeless elegance and forward-thinking vision.