Case: Costco Wholesale Corporation v. United States

Costco Wholesale Corporation v. U.S. Customs and Border Protection

Complaint against All Defendants. Answer due by 1/27/2026. Filed by John Bowers Brew of Crowell & Moring, LLP on behalf of All Plaintiffs.(Brew, John) (Entered: 11/28/2025)

Summons . Filed by John Bowers Brew of Crowell & Moring, LLP on behalf of All Plaintiffs. (Brew, John) (Entered: 11/28/2025)

Form 5 Information Statement . Filed by John Bowers Brew of Crowell & Moring, LLP on behalf of Costco Wholesale Corporation. (Brew, John) (Entered: 11/28/2025)

Form 11 Notice of Appearance . Filed by John Bowers Brew of Crowell & Moring, LLP on behalf of All Plaintiffs.(Brew, John) (Entered: 11/28/2025)

Form 13 Corporate Disclosure Statement . Filed by John Bowers Brew of Crowell & Moring, LLP on behalf of Costco Wholesale Corporation. (Brew, John) (Entered: 11/28/2025)

Certificate of service . Filed by John Bowers Brew of Crowell & Moring, LLP on behalf of Costco Wholesale Corporation. (Brew, John) (Entered: 12/01/2025)

Motion to consolidate case(s) 1:25-cv-00281, 1:25-cv-00285, 1:25-cv-00286, 1:25-cv-00288, 1:25-cv-00290, 1:25-cv-00292, 1:25-cv-00293, 1:25-cv-00294, 1:25-cv-00295, 1:25-cv-00296, 1:25-cv-00297, 1:25-cv-00301, 1:25-cv-00302, 1:25-cv-00304, 1:25-cv-00305, 1:25-cv-00306, 1:25-cv-00308, 1:25-cv-00309, 1:25-cv-00310, 1:25-cv-00311, 1:25-cv-00316 with lead case 1:25-cv-00255 . Responses due by 12/22/2025. Filed by Daniel William Wolff of Crowell & Moring LLP on behalf of All Plaintiffs.(Wolff, Daniel) (Entered: 12/01/2025)

Certificate of service . Filed by Daniel William Wolff of Crowell & Moring LLP on behalf of All Plaintiffs. (Wolff, Daniel) (Entered: 12/02/2025)

Order entered on 12/3/2025 assigning action to three-judge panel consisting of Judge Gary S. Katzmann, Timothy M. Reif, Jane A. Restani. (Goell, Geoffrey) (Entered: 12/03/2025)

Paperless Order entered on 12/3/2025: Upon consideration of the Consent Motion to Consolidate filed by the parties in the actions listed therein, and all other pertinent papers, and upon consent of the United States, it is hereby ORDERED that the Motion is GRANTED; and it is further ORDERED that the following actions are consolidated pursuant to USCIT Rule 42(a) with the cases that were consolidated by the court's previous November 20, 2025 order: Illuminate USA LLC v. U.S. Customs and Border Prot. (Case No. 25-281), Moog, Inc. v. United States (Case No. 25-285), LONGi Solar Tech. (U.S.) Inc. v. U.S. Customs and Border Prot. (Case No. 25-286), Ushio Am., Inc. v. U.S. Customs and Border Prot. (Case No. 25-288), Chromalloy San Diego Corp. v U.S. Customs and Border Prot. (Case No. 25-290), Toyota Tsusho Canada, Inc. v. United States (Case No. 25-292), iFIT, Inc. v. United States (Case No. 25-293), Indus. Tech Servs., Inc. v. United States (Case No. 25-294), Toyota Tsusho Nexty Elecs. Am., Inc. v U.S. Customs and Border Prot. (Case No. 25-295), Schnitzer Steel Canada Ltd. v. United States (Case No. 25-296), Toyota Tsusho Am., Inc. v. U.S. Customs and Border Prot. (Case No. 25-297), Goody Foods Corp. v. United States (Case No. 25-301), Lilla P LLC v. United States (Case No. 25-302), NP U.S.A., Inc. v. United States (Case No. 25-304), Sherrill Inc. dba Vertical Supply Grp. v. United States (Case No. 25-305), Stone Showcase, Inc. v. United States (Case No. 25-306), Alcoa USA Corp. v. United States (Case No. 25-308), OSI Elecs., Inc. v. United States (Case No. 25-309), EssilorLuxottica v. U.S. Customs and Border Prot. (Case No. 25-310), Astronics Corp. v. United States (Case No. 25-311), Costco Wholesale Corp. v. United States (Case No. 25-316); and it is further ORDERED that AGS Co. Auto. Sols. shall be Lead Plaintiff and Consol. Court No. 25-255 shall be the consolidated case number for filings that apply to all consolidated cases; and it is further ORDERED that the consolidated actions shall proceed under such further orders as the Court may issue. SO ORDERED by the panel (Related Doc # 7 ). (Goell, Geoffrey) (Entered: 12/03/2025)

Ordered: To facilitate the administration of new cases that continue to be filed challenging the imposition of tariffs under the International Emergency Economic Powers Act ("IEEPA"), it is hereby ORDERED that this case is stayed. The court expects to determine the appropriate next steps for resolution of the new IEEPA tariff cases following a final, unappealable decision in V.O.S. Selections, Inc. v. United States, 49 CIT __, 772 F. Supp. 3d 1350 (2025); aff'd in part, vacated in part, 149 F.4th 1312 (Fed. Cir. 2025), cert. granted, Appeal No. 25-250 (S. Ct.). Any party seeking to lift the stay before the court does so sua sponte must provide good cause indicating why their case merits earlier consideration..(Warner, Scott) (Entered: 12/23/2025)

Order entered on 3/17/2026 ORDERED: Pursuant to 28 U.S.C. 253(c) and Rule 77 (e) (4) of the Rules of the Court, this case, previously assigned to the three-judge panel consisting of Judge Gary S. Katzmann, Judge Timothy M. Reif, and Judge Jane A. Restani, is reassigned to Judge Richard K. Eaton. ORDERED: This case is stayed sua sponte, until further notice. ORDERED: Any party seeking to lift the stay must provide good cause.(Swindell, Stephen) (Entered: 03/17/2026)

Form 11 Notice of Appearance Change of Address for John Brew, Aaron Marx, Daniel Cannistra, Daniel W. Wolff, and Valerie Ellis.. Filed by Valerie S. Ellis of Crowell & Moring, LLP on behalf of Costco Wholesale Corporation.(Ellis, Valerie) (Entered: 07/16/2026)

Order entered on 7/17/2026; ORDERED that U.S. Customs and Border Protection shall reliquidate, without regard to IEEPA duties, any and all of Plaintiffs entries that have been liquidated for more than 80 days and on which Plaintiffs made estimated deposits pursuant to IEEPA. For the purposes of this order, reliquidation of entries that have been liquidated for more than 80 days is subject to Plaintiffs counsels submission to U.S. Customs and Border Protection of Plaintiffs importer of record identification number(s), in accordance with instructions to be provided by U.S. Customs and Border Protection and conveyed to Plaintiffs counsel. Also, for the purposes of this order, reliquidation shall occur only following U.S. Customs and Border Protections acceptance of Plaintiffs CAPE declarations; it is further ORDERED that, for the avoidance of doubt, nothing in this order addresses issues concerning duty free de minimis treatment under 19 U.S.C. § 1321 that are otherwise before this Court. See Axle of Dearborn, Inc. v. Department of Commerce et al., No. 25-00091; and it is further ORDERED that this action remains stayed except to the extent this order directs specific actions by the parties.(Swindell, Stephen) (Entered: 07/17/2026)