TARIFF TRACKER
Supreme Court holds IEEPA does not authorize presidential tariffs
The Court ruled that IEEPA cannot be used to impose the challenged drug trafficking and reciprocal tariffs. Importers should not assume refund mechanics are settled, because the opinion does not set out a refund process.
Updated October 12, 2026
STATUS
In effect
·
Court
RATE
10% or 25%
IEEPA tariffs held unauthorized. The challenged tariffs included 25% on most Canadian and Mexican imports, 10% on most Chinese imports, and reciprocal tariffs of at least 10% with higher rates for dozens of nations.
COUNTRIES
All countries
PRODUCT FAMILIES
All goods
COVERED GOODS
IEEPA drug trafficking tariffs on most Canadian, Mexican, and Chinese imports and reciprocal tariffs on all imports from all trading partners. No HTS chapters are specified.
EXCLUSIONS
The opinion notes some goods had been shifted into and out of the reciprocal tariff framework, including beef, fruits, coffee, tea, spices, and some fertilizers exempted from reciprocal tariffs. It also notes removal of a statutory exemption for Chinese goods under $800.
WHAT TO DO (OUR GUIDANCE, NOT LEGAL ADVICE)
Flag entries where you paid IEEPA drug trafficking or reciprocal tariffs and keep documentation tied to the affected entries. Monitor CBP or court follow-up before assuming how any refunds or liquidation changes will be handled.
SOURCES
Learning Resources, Inc. v. Trump, 607 U.S. 229 (2026), Supreme Court opinion (February 20, 2026)
QUOTES FROM THE SOURCE
Signed: "No. 24 - 1287. Argued November 5, 2025 - Decided February 20, 2026*" (source)
Status: "Held: IEEPA does not authorize the President to impose tariffs." (source)
Status: "the judgment in No. 25 - 250 is affrmed." (source)
Countries: "the President imposed a 25% duty on most Canadian and Mexican imports and a 10% duty on most Chinese imports." (source)
Rate: "the President imposed a 25% duty on most Canadian and Mexican imports and a 10% duty on most Chinese imports." (source)
Rate: "the President imposed a duty “on all imports from all trading partners” of at least 10%." (source)
Covered goods: "As to the trade defcit (or “reciprocal”) tariffs, the President imposed a duty “on all imports from all trading partners” of at least 10%." (source)
Exclusions: "exempting from reciprocal tariffs beef, fruits, coffee, tea, spices, and some fertilizers" (source)
Exclusions: "he removed a statutory exemption for Chinese goods under $800." (source)
Checked against source
on
Learning Resources v. Trump, decided Feb 20, 2026: IEEPA does not authorize the President to impose tariffs; No. 24-1287 vacated and remanded to dismiss for lack of jurisdiction, No. 25-250 affirmed; re-fetched PDF identical to cache.
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