Supreme Court review of US Tariffs: what is happening now and why it matters to importers

As of February 8 2026, the US Supreme Court is weighing a major challenge to duties imposed under the International Emergency Economic Powers Act, commonly called IEEPA. The dispute is not about routine tariff classification or valuation. It is about whether a president can use an emergency powers statute to impose broad based import duties, or whether that power sits with Congress unless Congress clearly says otherwise.

Which tariffs are at issue

The cases before the Court involve Trump era tariffs issued by executive order under IEEPA. Reporting and legal analysis describe two main buckets that have been litigated:

1. Trafficking or fentanyl linked tariffs applied to certain imports tied to the administration’s declared emergency rationale

2. Broader worldwide or reciprocal style tariffs aimed at addressing trade imbalances and related policy goals

   
   

The cases and where they stand

The Supreme Court agreed to hear challenges after lower courts found that IEEPA did not authorize at least some of these tariffs. A Congressional Research Service summary notes the Court’s decision on September 9, 2025 to take up two cases, including V.O.S. Selections, Inc. v. United States and Learning Resources, Inc. v. Donald Trump, after lower court rulings went against the government.

Oral argument took place on November 5, 2025, and news coverage described pointed questioning from justices across the ideological spectrum, focused on whether the statute can really be read to allow sweeping tariffs and whether that would improperly shift taxing authority from Congress to the executive branch.

A Supreme Court filing in the consolidated matters shows the government leaning heavily on historical practice and analogies to earlier trade and emergency authorities in arguing that Congress gave sufficiently broad power.

The core legal questions the Court is likely to answer

Most summaries converge on a few central issues:

1. Statutory authority: does IEEPA’s text permit tariffs, or is it limited to sanctions style tools that block or regulate transactions

2. Constitutional structure: even if the text is broad, does the major questions doctrine require a clear statement before tariffs of this magnitude are allowed

3. Remedies: if the tariffs were unauthorized, what happens next for entries already liquidated and duties already paid

   
   

What to watch next

Multiple sources describe the matter as outcome determinative for the future use of IEEPA in trade policy, and a practical inflection point for import compliance programs. While commentary differs on likely outcomes, the consistent message is that a decision could either validate expansive emergency tariff power or sharply narrow it, forcing future administrations to rely more on other tools like Section 301 or Section 232 instead.

Practical steps for importers and brokers right now

If you are managing active import programs, the right posture is disciplined documentation and optionality. Here is a clean, broker friendly approach.

1. Map exposure - Identify entries impacted by the contested IEEPA duties by importer, HTS, country of origin, and entry date. Pull ACE reports and your ABI entry history to quantify paid amounts and pending liquidations.

   
   

2. Preserve refund options - Work with trade counsel on protest strategy, administrative deadlines, and any protective filings that may be advisable depending on how liquidation is occurring for your entries. Do not assume a future Court ruling automatically creates refunds without timely action in the proper procedural lane.

   
   

3. Tighten emergency tariff governance - Many companies treated these duties as another Chapter 99 add on. For contested authorities, elevate controls: documented decisioning, source backed rate logic, and auditable workpapers that show why the Chapter 99 was declared.

   
   

4. Scenario plan for replacement tariffs - Even if the Court narrows IEEPA, other tariff tools may expand. Your compliance plan should include how you would respond if similar effective rates reappear through different authorities with different exclusion processes and timelines.

   
   

What this means for YOU

For an automotive and industrial importer using high volume entries and structured warehouse programs, the operational risk is not just the duty rate. It is volatility: rapid changes in Chapter 99 applicability, stacking rules, and entry summary accuracy. A Supreme Court decision that changes the validity of an entire tariff regime can quickly become a claims, protests, and recordkeeping project across thousands of lines..