EMN · 10-Q · 2026Q3 · Full report

Trade Policy and Tariffs

EASTMAN CHEMICAL CO · 2026-10-30 · Importance 35 · Surprise 60

On February 20, 2026, the U.S. Supreme Court ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unauthorized and invalid. On March 4, 2026, the U.S. Court of International Trade directed U.S. Customs and Border Protection to refund collected IEEPA tariffs. Eastman recognized a benefit in cost of sales and received tariff refunds during the first nine months of 2026; an additional amount remained in miscellaneous receivables at September 30, 2026, although the filing text provided does not show the dollar amounts.