Nintendo America subsidiary sues the U.S. International Trade Court, demanding full refund 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 stop collecting tariffs deemed unconstitutional by Trump, but the $175 billion tax rebate remains unresolved)
(Additional context: Trump escalates late at night! Global tariffs increase from 10% to 15%, Bitcoin fluctuates around $68,000)
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Nintendo, known as the “strongest legal team on earth,” officially filed a lawsuit this week in the U.S. International Trade Court, naming the U.S. Department of Treasury, Department of Homeland Security, and Customs and Border Protection (CBP) as defendants. 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 additional 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 confidence in filing the lawsuit stems from a Supreme Court ruling 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 scope of congressional authority.
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 belongs to 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 that the court will personally arbitrate the refund process, and the mechanism proposed by CBP needs court approval to be implemented. In other words, how to refund, in what order, and how to calculate interest remain unresolved.
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 protesting; 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 the new legal framework, tariffs could reappear under different pretexts.