Private members-only forum
SCOTUS WATCH Learning Resources v. Trump — IEEPA Tariff Case
Case Status
Argued Sep 3, 2024
Decision Expected
"Any Day Now"
Admin Position
Bessent: "Unlikely" SCOTUS rules against
Stakes
$50B+ in Duties
Key Question: Can IEEPA authorize tariffs?
The Court is examining whether the International Emergency Economic Powers Act (IEEPA) gives the President authority to impose tariffs. During oral arguments, several justices appeared skeptical of the administration's broad reading of executive power. A ruling against the government could trigger massive refunds for importers who filed protective protests.
If you're an importer: File protective protests on all liquidated entries within 180-day window. For unliquidated entries, request extension of liquidation.
Forum → General Discussion

anyone challenging them? — am I screwed?

Started by update_in_comments_6 · Sep 4, 2024 · 2 replies
Update (Sep 4, 2024): SCOTUS ruled 6-3: IEEPA does not authorize tariffs. Section 122 replacement: 15% global tariff effective Feb 24 (raised from 10% on Feb 21 — statutory max) (150-day cap, expires ~July 24). Refunds are NOT automatic — importers must file CBP protests within 180 days on unliquidated entries. $160B+ collected; 24,000 bond insufficiencies ($3.6B). Section 232 (steel/aluminum/autos 25%) and Section 301 (China up to 100%) remain in full force. Full analysis →
For informational purposes only. Not legal advice.
UI
update_in_comments_6 OP Dec 24, 2024

Not gonna lie, i import consumer electronics from Vietnam. Been paying 46% tariffs since April under these IEEPA emergency orders. Just saw my competitor somehow got their rate down to 20% through some "framework agreement."

My customs broker says there's litigation at SCOTUS that might invalidate all these tariffs. Is that real? And if they get struck down which is wild, can I get refunds on what I've already paid?

We're talking about $380K in extra duties so far this year. That's not nothing no cap.

UI
update_in_comments_6 OP Jun 26, 2025

@workinprogress_15 — so I need to file protests on entries that have already liquidated? How do I even find out which ones have liquidated?

Legal Services

IEEPA Tariffs Affecting Your Contracts?

Whether SCOTUS strikes down tariffs or upholds them, your supplier contracts need attention. Get legal help with force majeure claims, price adjustments, and demand letters.

Tariff Contract Review From $750 Schedule Consultation
WT
witness_the_fitness_15 Jul 17, 2025

Several strategies depending on your specific products and supply chain:

  1. Tariff classification review: Ensure your products are classified under the correct HTS codes. Sometimes reclassification to a different subheading results in a lower tariff rate. Customs brokers and trade attorneys can identify opportunities.
  2. First Sale valuation: If you buy through an intermediary, you may be able to use the "first sale" rule to value goods at the manufacturer's price to the middleman (lower) rather than the middleman's price to you.
  3. Foreign Trade Zone (FTZ): Operating from an FTZ can defer or reduce duties, especially if you're re-exporting finished goods.
  4. Exclusion requests: Check if your specific products qualify for exclusion from the tariffs. Previous rounds had exclusion processes; current ones may too.
  5. Supply chain restructuring: Sourcing from countries not subject to the tariffs (Vietnam, India, Mexico) — though "substantial transformation" rules apply to prevent tariff circumvention.

Also review your customer contracts for force majeure or price adjustment clauses. If you have long-term fixed-price contracts, an unexpected 30% tariff may qualify as an extraordinary event justifying renegotiation.

Related Resources

💬 Terms.Law Forum - Legal Q&A for Startups Forum 💬 General Discussion - Terms.Law Forum Forum 📖 Supreme Court Ends IEEPA Tariffs (Jul 31, 2025) - Refunds, Section ... Guide