The court will hear arguments Thursday but is not expected to issue a decision from the bench, so any decision over the tariffs’ legality is most likely to come after Friday, when the Trump administration’s pause on the worst of its “Liberation Day” tariffs is set to expire.

“IEEPA nowhere mentions tariffs, duties, imposts, or taxes, and no other President in the statute’s nearly 50-year history has claimed that it authorizes tariffs,” the companies added in a filing with the appeals court.

The bulk of President Donald Trump’s global tariffs face their biggest test yet when a US appeals court weighs arguments on their legality Thursday, a day before higher rates against many countries are set to kick in.