Jay Foreman said he is “locked and loaded” for the April 20 launch of a new system by the U.S. government to refund up to $166 billion in illegally collected tariffs, but he and many other importers are realistic that a lot could still go wrong. “You have to be concerned about what they could possibly do to jam things up,” said the CEO of Basic Fun, the toymaker that sells Tonka trucks, Care Bears and K’Nex.