Supreme Court Rules IEEPA Cannot Be Used to Impose Tariffs (Learning Resources v. Trump)
In a 6-3 decision, the Supreme Court held that IEEPA does not authorize the President to impose tariffs, striking down all IEEPA-based duties; CBP stopped collecting them effective February 24.
What this affects
| Chapter 99 | Special duty headings used for the IEEPA actions, no longer collected |
Codes are a starting point, not a classification. Confirm your own 10-digit HTS before you rely on a rate, using our HTS classification guide.
The update
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.
Impact
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.
How to prepare
- 1List every entry that paid IEEPA duties
Pull an entry summary report from ACE showing duty paid by type, with entry and liquidation dates.
- 2Check liquidation status per entry
Refund eligibility turns on whether an entry was still open, so entry date alone does not answer it.
- 3File through the CBP refund process
See the CAPE portal update in this tracker for the mechanics and the documentation required.