Supreme Court Rules IEEPA Cannot Be Used to Impose Tariffs (Learning Resources v. Trump)
The Supreme Court held 6-3 that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. All IEEPA-based tariffs, including reciprocal, fentanyl, and universal baseline duties, were struck down. CBP stopped collecting IEEPA tariffs effective 12:00 a.m. ET on Feb 24.
📌 Why It Matters
This eliminated the primary tariff authority used throughout 2025 and early 2026. The effective tariff rate dropped from roughly 14.3% to 7.3% immediately after the ruling, before the Section 122 replacement was imposed. Tariffs under Section 232, Section 301, and AD/CVD orders remain unaffected.
⚠️ What to Watch
Refund eligibility depends on entry liquidation timing. De minimis duty-free treatment remains suspended. Section 232, 301, and AD/CVD tariffs still in effect.
Importivity helps importers cut duty exposure and stay compliant as trade rules shift — from tariff mitigation strategy to end-to-end sourcing.
Tariff Mitigation Strategies Talk to Our Trade Team Strategy, sourcing, and compliance support tailored to your product and target landed cost.