The IEEPA, Section 122, and Section 301 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.

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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 and then Section 301. 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 When administrations attempt to sidestep that limit through vague emergency statutes or outdated trade laws, they threaten both our economy and the rule of law.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.

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 will help small businesses claim back what they paid—clearly, quickly, and at no cost for using our resources.

Tariff Refund Interest Form

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We won this case, but challenges to the Constitution require vigilance. We fight for our clients free of charge, and we need your support to continue challenging the government and representing the hard-working men and women who run America’s businesses.