Tariffs and Tariff Litigation
A number of new tariffs have been imposed by the Trump administration, and many of these have engendered legal challenges. This page provides resources to help importers understand these issues.
IEEPA Tariffs
IEEPA (the International Emergency Economic Powers Act, codified at 50 U.S.C. §§ 1701–1707) authorizes the President, after declaring a national emergency based on an “unusual and extraordinary threat” from abroad to the national security, foreign policy, or economy of the United States, to investigate, regulate, block, or prohibit a wide range of economic and financial transactions involving foreign interests, including freezing assets and restricting imports and exports.
IEEPA tariffs of many types were imposed by President Trump between February 2025 and February 2026. After intense litigation, the U.S. Supreme Court determined, on February 20, 2026, that the President’s use of IEEPA (to impose import tariffs) was unlawful. The IEEPA tariffs were immediately discontinued, and are now subject to refund claims. To claim refunds, an importer of record who paid IEEPA tariffs must file a refund claim via the ACE CAPE module and register to receive electronic payments. Where entries have “finally liquidated”, such an importer must also promptly file litigation within the 2-year jurisdictional (statute of limitations) window. Meanwhile, other types of claimants have also filed class action lawsuits.
Section 301 tariffs
Section 301 of the Trade Act of 1974 (19 U.S.C. § 2411) provides that, once USTR has made an affirmative determination in a Section 301 investigation that a foreign act/policy/practice violates an international trade agreement, or is unjustifiable, unreasonable, or discriminatory, and that act/policy/practice burdens or restricts U.S. commerce, then the President (acting through USTR) is authorized to “take all appropriate action, including tariff-based and non‑tariff‑based retaliation” to obtain the removal of that act/policy, or to secure compensatory trade benefits.
Section 301 Tariffs (2026) against various countries premised on forced labor enforcement issues
Section 301 Tariffs on China (2018) premised on Intellectual Property Theft and Unfair Technology Transfers
Section 301 Tariffs on Germany (2026)
Section 301 Tariffs on Brazil (2026)
Section 301 Tariffs on Nicaragua (2026) premised on abuses of labor rights, abuses of human rights and fundamental freedoms, and dismantling of the rule of law
Other Section 301 Investigations:
Investigation on China re: Maritime Logistics and Shipbuilding
Investigation against various countries re: Structural Excess Manufacturing
Investigation on Vietnam re: intellectual property protection and enforcement
Section 122 (2026)
Section 122 authorizes the President to impose a temporary import surcharge of up to 15 percent ad valorem, or other temporary quantitative import restrictions, for a period not exceeding 150 days, when he determines that such measures are necessary to deal with large and serious United States balance‑of‑payments deficits or other fundamental international payments problems.
Section 122 Tariffs (2026) were imposed between February 20, 2026 and July 24, 2026 as a 10% “global surcharge,” premised on generalized balance-of-payment deficits.
Section 338 (2026)
Section 338 authorizes the President to impose new or additional duties of up to 50 percent ad valorem—and, if discrimination persists, to exclude the country’s articles entirely—when a foreign country discriminates against U.S. commerce or imposes unreasonable, unequal charges or restrictions on U.S. goods compared to those of other countries.
Section 338 (2026) against Canadian goods premised on Canada’s unreasonable and discriminatory measures against U.S. exports (motor vehicles, dairy, and alcoholic beverages).
Section 232
Section 232 of the Trade Expansion Act of 1962 (19 U.S.C. § 1862) authorizes the President, after a Commerce Department investigation finds that imports of an article are being brought into the United States in such quantities or under such circumstances as to threaten to impair national security, to “adjust” those imports—typically by imposing tariffs, quotas, or other import restrictions—so that they no longer threaten to impair national security.
Section 232 tariffs:
Section 232 Tariffs on Steel & Aluminum
Section 232 Tariffs on Automobiles & Automobile Parts
Section 232 Tariffs on Copper
Section 232 Tariffs on Timber, Lumber
Section 232 Tariffs on Medium- & Heavy-Duty Vehicles (Cargo Trucks)
Section 232 Tariffs on Semiconductors
Section 232 Tariffs on Pharmaceuticals
Other Section 232 Investigations:
Section 232 Investigation of Critical Minerals
Section 232 Investigation of Aircraft & Jet Engines
Section 232 Investigation of Unmanned Aircraft Systems
Section 232 Investigation of Wind Turbines
Section 232 Investigation of PPE, Medical Consumables, & Medical Equipment
Section 232 Investigation of Robotics & Industrial Machinery
Section 232 Investigation of Anthracite Coal