TRADE REMEDIES | 2026-04-14

Section 122 Tariff Challenge 2026 | Trade Attorney California

Supreme Court Strikes Down IEEPA Tariffs, CAPE Refund System Opens, and New Section 122 Tariffs Face Legal Challenge — What California Importers Must Do Now

The IEEPA tariff refund process is now underway following a landmark February 20, 2026, U.S. Supreme Court ruling that invalidated the tariff regime that cost American importers billions of dollars. In Learning Resources, Inc. v. Trump, No. 24-1287, the Court held 6-3 that the International Emergency Economic Powers Act does not authorize the President to impose tariffs.

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