# Learning Resources, Inc.

Type: Company

Source: Supply Chain Intelligence Brief — https://getsupplybrief.com/entity/learning-resources-inc
Canonical HTML page: https://getsupplybrief.com/entity/learning-resources-inc

## Timeline

- **2026-07-31**: Disclosure and Class Action — During quarterly earnings call, Amazon CFO confirms refund; news reports surface about a proposed class action alleging Amazon didn't initially seek refunds and hasn't returned money to customers.
- **2026-06-30**: Amazon Receives Refunds — Amazon receives approximately $600 million in tariff refunds during Q2 2026.
- **2026-04-01**: Court Orders Refunds — Court of International Trade orders U.S. Customs and Border Protection to issue refunds for paid IEEPA tariffs.
- **2026-03-01**: Refund Filing Window — Importers begin filing administrative claims and litigation for duty recovery via the CIT.
- **2026-02-20**: SCOTUS Ruling — Supreme Court issues 6-3 decision in Learning Resources, Inc. v. Trump invalidating the tariffs.
- **2026-02-01**: Supreme Court Ruling — Supreme Court decides Learning Resources, Inc. v. Trump, declaring that IEEPA tariffs exceed presidential authority.
- **2025-12-15**: CIT Preliminary Guidance — Court of International Trade notes DOJ would not oppose refunds if tariffs are found unlawful in AGS Co. Auto. Sols. v. U.S. Customs.
- **2025-02-01**: IEEPA Tariffs Imposed — The Trump administration imposes tariffs on certain imported goods under the IEEPA, starting the period covered by the class action.
- **2025-01-01**: IEEPA Tariffs Imposed — The Trump Administration uses emergency powers to levy tariffs on goods from Canada, Mexico, and China.

## Recent coverage (2 stories)

### Amazon's $600M Tariff Refund Shakes Supply Chain Cost Models
2026-07-31 20:47:08 · Sentiment: Neutral · Impact: 5/10 · Sources: 6

Amazon's $600 million tariff refund following a Supreme Court ruling highlights the sudden cost swings importers face. The class action underscores how tariff pass-through mechanisms can create legal and financial risks for supply chain operators.
Full story: https://getsupplybrief.com/story/amazon-600m-tariff-refund-supply-chain

### SCOTUS Strikes Down IEEPA Tariffs: A Major Shift in Executive Trade Power
2026-02-20 23:54:15 · Sentiment: Neutral · Impact: 8/10 · Sources: 2

The U.S. Supreme Court ruled 6-3 that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. This landmark decision invalidates 2025 trade measures and creates a complex pathway for importers to reclaim billions in duties.
Full story: https://getsupplybrief.com/story/scotus-invalidates-ieepa-tariffs-importer-impact

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