The Glossy Podcast — March 20, 2026

Episode: A Fashion Brand’s Guide to Tariff Refunds, with ArentFox Schiff’s Angela Santos

Overview

This episode of The Glossy Podcast delves into the confusing and rapidly evolving world of tariff refunds following the recent U.S. Supreme Court ruling that invalidated the International Emergency Economic Powers Act (IEPA) tariffs. Host Dani Parisi is joined by guest expert Angela Santos, partner and customs practice leader at ArentFox Schiff, to demystify the process for fashion brands seeking refunds, offer strategies for legal compliance, and discuss what to expect next as new tariffs are implemented.

Main Discussion Points & Insights

1. Tariff Chaos: The Year in Review

[03:26–05:28]

• Angela Santos describes the past year as “chaotic and very, very busy” due to frequent and last-minute trade policy updates, requiring agility from both legal teams and importers.
• Brands universally crave stability over unpredictability in trade policy, even if tariff rates are high.

2. The Supreme Court Ruling and Immediate Aftermath

[05:28–09:35]

• On Feb 20, 2026, the Supreme Court struck down IEPA tariffs but did not provide guidance on issuing refunds.
• The administration immediately replaced IEPA tariffs with new Section 122 tariffs (10% globally, potentially up to 15%), which circumvent Congressional approval.
  • These tariffs are temporary (up to 150 days, with possible congressional extension).
  • There is new litigation challenging these as well, arguing that a trade deficit is not the same as a balance of payments deficit.
• The replacement of one contested tariff with another has left the industry with even more instability and uncertainty.

3. Refund Process: Where Are We Now?

[11:01–16:37]

• Angela details the unfolding legal landscape:
  • Key legal case: Atmos Filtration, which consolidates all refund determinations under Judge Richard Eaton.
  • On March 4, Judge Eaton ordered CBP to issue refunds for all non-finalized entries without the IEPA tariffs.
  • The process for refunds is in development, currently outlined as a multi-step process via ACE (Automated Commercial Environment):
    • Importers upload a list of affected entries to ACE.
    • Government uses ACE to validate entries and recalculates duties owed.
    • Refunds are issued via the Treasury electronically (ACH required).
  • “If it’s true that all they need to do is upload a list of these entries, I think all importers should do it because it’s not a heavy lift.” — Angela Santos [15:14]
• Despite the seemingly straightforward process, timelines and government efficiency are unpredictable, and companies should be vigilant about preserving their rights.

4. Legal Action vs. Administrative Processes

[16:37–20:39]

• About 2,000 importers have active lawsuits, but with over 300,000 importers in the U.S., courts are trying to avoid individual suits through an orderly refund process.
• Angela notes there’s no immediate need to sue: “We don’t think you need to file a court case now. We should watch and see what happens… it is very likely that we can watch and see what is happening in terms of the administrative process so that you don’t have to rush.” [19:52]
• Key statutory timeframes (for litigation if needed) are explained for companies to preserve their rights.

5. What Should Fashion Brands Do Right Now?

[20:39–24:22]

• Start gathering all import and ACE data for affected entries, even though the refund system isn’t fully in place yet.
• Apply for an ACH refund account and keep track of liquidation statuses, filing protests within the 180-day window if necessary.
• “Importers should have access to not only their ACE account, but they should apply for ACH refund so that they can get their IPA tariffs back.” — Angela Santos [22:50]
• The need for vigilance: even as old tariffs are invalidated, new ones arise and require readiness.

6. Upcoming Tariff Risks and Mitigation Strategies

[24:22–29:30]

• New Section 301 investigations target overproduction and forced labor in 16 and 60 economies, respectively, expanding the long-term risk landscape, even if they do not target fashion directly.
• Companies should prepare for continued, rolling litigation and regulatory shifts, and seek legal strategies to minimize exposure:
  • First sale, buying agency, tariff engineering (changing product specs for lower duty rates)
  • Free trade agreements: Certain goods (like USMCA/CAFTA-DR textiles) are exempted from some tariffs
  • Supply chain diversification: “They’ve become quite creative within the bounds of law as to what they’re doing… It can also include changing supply chains, changing the origin of goods.” — Angela Santos [28:45]

7. “Made in America” Executive Order

[29:30–31:45]

• Recent Trump executive order directs stricter enforcement of “Made in America” labeling, affecting both FTC and CBP regulation.
  • Unqualified claims require that “virtually all” of the product (not just assembly) is U.S.-sourced, a high bar for apparel.

8. Angela’s Final Advice to Fashion Brands

[32:25–33:31]

• Fashion companies are resilient and versatile, but must continue to diversify supply chains to be ready for future trade disruptions:
  • “Have a diversified supply chain where you can handle changes with the tariff situation fairly quickly… so you have alternative solutions in the event of an action that might be detrimental to your bottom line.” [32:25]

Notable Quotes & Memorable Moments

• Angela Santos: “Clients… thought once the Supreme Court decided against the tariffs, they were all going to get back millions of dollars and things would be calmer. But in many ways, there was actually more stability before the IEBA tariffs were ruled invalid versus now.” [05:28]
• Angela Santos on legal process: “Judge Eaton… told the government, you need to do this right away. I don’t want every company to file a lawsuit. I don’t want chaos, come up with something orderly and issue refunds.” [11:53]
• Practical guidance: “If it’s true that all they need to do is upload a list of these entries, I think all importers should do it, because it’s not a heavy lift.” [15:14]
• On diversification: “Don’t put all your eggs in one basket… have a diversified supply chain where you can handle changes with the tariff situation fairly quickly.” [32:25]

Key Timestamps

• 00:16 – High demand for tariff refund guidance after Supreme Court ruling
• 03:26 – Angela Santos describes a year of chaos for brands and legal teams
• 05:28 – Summary of Supreme Court decision and new Section 122 tariffs
• 11:01 – Outline of ongoing lawsuits and refund process development
• 13:29 – Explanation of ACE portal process for uploading entries
• 16:37 – Should brands pursue administrative process or litigation?
• 20:39 – Practical steps brands are taking: data collection & rights preservation
• 24:22 – New investigations and legal tools for minimizing tariffs
• 29:30 – Discussion of the “Made in America” executive order
• 32:25 – Final advice: resilience, adaptability, and supply chain diversification

Summary for Fashion Brands

This episode arms fashion brands with practical advice and perspective for navigating the current confusion surrounding tariff refunds:

• Act now: Collect import data, get ACH refund-ready, and stay organized.
• Stay vigilant: Watch for updates—the process is evolving, and legal action may still be required in certain scenarios.
• Diversify: Build resilient, flexible supply chains and leverage all available legal and strategic tools to minimize duty exposure.
• Monitor developments: Both Angela and Dani highlight that the march of new tariffs and regulatory schemes is ongoing—preparation and agility are essential for fashion brands to survive and thrive.

Follow-up Resources:

• Angela Santos is recommended as a valuable follow on LinkedIn for real-time updates.
• ArentFox Schiff publishes white papers and insights relevant to international trade, customs, and tariffs.