The IEEPA, Section 122, 301, and 338 tariff CASEs
Protecting American Businesses and the Constitution
The Liberty Justice Center is defending American businesses, consumers, and the separation of powers against sweeping global tariffs imposed using false emergencies and without clear authorization from Congress.
our goal
Reining In Rogue Tariffs, Restoring Constitutional Power
After the Supreme Court held that IEEPA did not authorize worldwide tariffs, the administration turned to Section 122, then Section 301, and now Section 338. Each statute is different, but none grants unlimited authority to impose a predetermined global tariff program or unlimited power to impose sweeping taxes on American businesses and consumers. The Constitution gives Congress—not the President—the power to impose tariffs and tax the American people. When administrations attempt to sidestep that limit through vague emergency statutes or outdated trade laws, they threaten both our economy and the rule of law. Through strategic, precedent‑setting litigation, the Liberty Justice Center is ensuring that tariffs follow the Constitution.
IEEPA Tariffs Case
VOS Selections v. Trump
Under the International Emergency Economic Powers Act (IEEPA), the Trump administration claimed “emergency” power to slap tariffs on most imports—without Congressional approval—driving up costs, disrupting supply chains, and threatening jobs. The Liberty Justice Center sued, and the U.S. Supreme Court agreed, striking down the IEEPA tariffs and confirming the President cannot unilaterally rewrite the nation’s tariff schedule.
Section 122 Tariffs Case
Burlap & Barrel v. Trump
After the Supreme Court struck down IEEPA tariffs, the administration tried reimposing 10-15% global tariffs under Section 122 of the Trade Act of 1974, citing vague “payments problems” despite no real emergency. The Liberty Justice Center’s lawsuit argues Section 122 permits only narrow, temporary fixes—not open-ended presidential tariffs—preserving Congress’s constitutional trade role.
Section 301 Tariffs Case
Burlap and Barrel, Inc. and Collective Horology, LLC v. Greer
The Trump administration’s new Section 301 tariffs—ranging from 10% to 12.5% on imports from roughly 60 to 80 countries—unlawfully stretch a statute meant for targeted, country-specific trade remedies into a broad taxing power covering nearly all U.S. imports, violating both the statute’s procedural requirements and constitutional limits on delegated authority.
Section 338 Tariffs Case
Gellert Global Group v. Trump
In Gellert Global Group v. Trump, the Liberty Justice Center is suing for an American importer over the administration’s 50% tariffs on Canadian goods. The suit argues the tariffs go beyond what Section 338 of the Tariff Act of 1930 allows, in part because collection on newly added products started after seven days instead of the 30-day waiting period the law requires. It asks the court to stop the tariffs and order refunds with interest for a nationwide class of affected importers.
Project TERRA Will Work to Get Businesses Refunds
Now that the Supreme Court upheld our challenge to the IEEPA tariffs and allowed refunds, Project TERRA is helping small businesses claim back what they paid—clearly, quickly, and at no cost for using our resources.
Sign up below, and we’ll keep you updated and send you information about refunds for unconstitutional tariffs.
Questions?
Send us an email at [email protected].
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