Who pays for tariffs?

A recent report from the Fed found individuals paid 97% of the recent tariffs. Not foreign countries or companies. At an avg cost of $1700 per household. The Supreme Court ruled those tariffs are unconstitutional, & courts ruled the fed gov must refund them to companies, at a total value of around $175B, with no requirements for companies to reimburse individuals. The individuals who paid them. And the administration will be enacting new rounds of tariffs in coming weeks.