GlossaryEN1 min readUpdated: Jul 1, 2026

Learning Resources v. Trump (US Supreme Court IEEPA Tariff Ruling, 2026)

As of July 2026.

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Last updated: 1 July 2026Published: 25 June 2026

Source: U.S. Supreme Court, Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb. 2026), consolidated with Trump v. V.O.S. Selections, Inc.; U.S. CBP (refund figures / CAPE, 2026); White House, Section 122 temporary import surcharge action (Feb. 2026)

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Definition & Explanation

As of July 2026. On 20 February 2026 the US Supreme Court held in Learning Resources, Inc. v. Trump (607 U.S. ___ 2026, consolidated with V.O.S. Selections, Inc. v. Trump), by a 6–3 vote, that the International Emergency Economic Powers Act (IEEPA) does NOT authorise the President to impose tariffs unilaterally. The majority opinion was written by Chief Justice John Roberts; Justices Thomas, Kavanaugh and Alito dissented. The ruling struck down two pillars of the Trump tariff policy: the "reciprocal" country tariffs (based on the trade-deficit emergency declared on 2 April 2025) and the drug-/fentanyl-related tariffs on Canada, Mexico and China. Not affected are sectoral tariffs under Section 232 (steel, aluminium, autos, copper, pharmaceuticals) and Section 301, which rest on other legal bases. In response, since 24 February 2026 the administration has provisionally based country tariffs on the flat Section 122 surcharge (10%; an increase to the statutory maximum of 15% announced on 21 February 2026 was never implemented by legal order, so the operative rate remains 10%; capped at 150 days, expiring 24 July 2026). The refund of IEEPA duties already collected (per CBP roughly USD 166 billion, levied from over 330,000 importers) remains an open question; processing is being handled in phases via the CAPE system. Not to be confused with the still-effective Section 232 or Section 301 measures. Related terms: IEEPA, reciprocal tariffs, Section 122, fentanyl tariffs.

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Learning Resources v. Trump (US Supreme Court IEEPA Tariff Ruling, 2026)

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