The Supreme Court struck down IEEPA tariffs, but most U.S. import duties are still in effect. Here's exactly which tariffs were eliminated, which ones remain, and the new duties that replaced them.
The Supreme Court's February 20, 2026 ruling in Learning Resources, Inc. v. Trump struck down tariffs imposed under IEEPA. But the reaction from many importers has been the same: "So which tariffs do I still have to pay?"
The answer is: most of them.
The IEEPA tariffs were one layer in a complex stack of U.S. import duties. Removing that layer changes the math significantly for some importers — but Section 232, Section 301, antidumping and countervailing duties, and normal MFN tariff rates all remain fully in force. And a new Section 122 surcharge has already taken their place.
This guide breaks down every active tariff program, what was struck down, and what your total duty exposure looks like today.
What Was Struck Down: IEEPA Tariffs
The Supreme Court ruled that IEEPA does not grant the President authority to impose tariffs. Every tariff imposed under IEEPA authority is now invalid. These include:
Fentanyl Tariffs (February 2025)
- 25% on most Canadian imports
- 25% on most Mexican imports
- 10% additional duty on Chinese imports (later increased)
Liberation Day Reciprocal Tariffs (April 2025)
- 10% baseline on imports from virtually all countries
- Higher rates for specific countries (up to 145% for some)
- Covered approximately 180 trading partners
Country-Specific IEEPA Actions
- 25% additional tariffs on India (August 2025 – February 2026)
- Additional tariffs on Brazil and other nations imposed during 2025
Status: Collection stopped February 24, 2026. Importers may claim refunds on all IEEPA duties paid.
What Still Applies: Active Tariff Programs
Section 232 — National Security Tariffs
Status: Fully in effect. Not affected by the ruling.
Section 232 of the Trade Expansion Act of 1962 authorizes tariffs to protect national security. These tariffs were imposed under a completely separate legal authority and were not challenged in the Supreme Court case.
| Product | Rate | Effective |
|---|---|---|
| Steel (all countries) | 25% | March 2018, expanded February 2025 |
| Aluminum (all countries) | 25% | March 2018, expanded February 2025 |
| Automobiles and auto parts | 25% | April 2025 |
| Copper | 25% | Phased in 2025-2026 |
| Lumber | 25% | 2025 |
Key detail: Section 232 products are excluded from the new Section 122 surcharge. There is no double-stacking.
Who's affected: Any importer of steel, aluminum, copper, lumber, automobiles, or auto parts from any country.
Section 301 — Unfair Trade Practice Tariffs on China
Status: Fully in effect. Not affected by the ruling.
Section 301 of the Trade Act of 1974 authorizes tariffs in response to unfair trade practices. The China Section 301 tariffs have been in place since 2018 and operate under independent legal authority.
| List | Approximate Value of Goods | Current Rate |
|---|---|---|
| List 1 | $34 billion | 25% |
| List 2 | $16 billion | 25% |
| List 3 | $200 billion | 25% |
| List 4A | $120 billion | 7.5% |
2026 rate increases already in effect:
- Medical gloves: 100% (up from 50%)
- Face masks and medical products: 50%
- Batteries and battery parts: 25%
- Critical minerals: 25%
- Solar cells and modules: 50%
- Ship-to-shore cranes: 25%
- Semiconductors: 50%
178 product exclusions remain active through November 10, 2026.
Key detail: Section 301 tariffs stack on top of Section 122. If you import Chinese goods subject to both, you pay both.
Who's affected: Any importer of Chinese-origin goods across thousands of HTS categories.
Antidumping and Countervailing Duties (AD/CVD)
Status: Fully in effect. Not affected by the ruling.
AD/CVD duties are imposed on specific products from specific countries where the U.S. Department of Commerce has determined that goods are being sold at less than fair value (dumping) or are subsidized by foreign governments.
These are product-specific and country-specific. Common examples include:
- Chinese steel and aluminum products (various rates up to 500%+)
- Vietnamese and Chinese solar panels
- Canadian softwood lumber
- Mexican tomatoes (suspended investigation)
AD/CVD rates are reviewed annually and can change. Check the Commerce Department's AD/CVD orders database for current rates on your specific products.
Who's affected: Importers of products covered by active AD/CVD orders. There are hundreds of active orders.
Section 201 — Safeguard Tariffs
Status: In effect for covered products. Not affected by the ruling.
Section 201 safeguard tariffs currently apply to:
- Solar cells and modules (certain crystalline silicon photovoltaic cells)
- Large residential washing machines and parts
These are declining tariffs with scheduled rate reductions.
Normal MFN (Most-Favored-Nation) Duty Rates
Status: Always in effect.
Every imported product is subject to the standard duty rate in the Harmonized Tariff Schedule of the United States, often called the MFN or Column 1 General rate. These range from 0% to over 30% depending on the product.
These are not "special" tariffs — they are the baseline duty structure that existed long before any of the additional tariff programs. They apply to all imports regardless of any other tariff action.
What's New: Section 122 Surcharge
Status: In effect February 24, 2026. Expires July 24, 2026.
The administration invoked Section 122 of the Trade Act of 1974 immediately after the Supreme Court ruling, imposing a 15% universal import surcharge.
| Feature | Detail |
|---|---|
| Rate | 15% ad valorem |
| Effective date | February 24, 2026 |
| Expiration | July 24, 2026 (150 days) |
| HTS code | 9903.03.01 |
| USMCA exemption | Yes — qualifying goods exempt |
| Section 232 exemption | Yes — products already under 232 are excluded |
| Section 301 stacking | Yes — Section 122 stacks on top of 301 |
For details on Section 122, see our complete explainer.
Total Duty Stacking: What You Actually Pay
Here is how the tariff layers stack for common scenarios as of February 26, 2026:
Consumer Electronics from China (e.g., laptops, HTS 8471)
| Layer | Rate |
|---|---|
| MFN duty | 0% (free) |
| Section 301 (List 4A) | 7.5% |
| Section 122 surcharge | 15% |
| Total | 22.5% |
Before the ruling: MFN 0% + Section 301 7.5% + IEEPA reciprocal tariff 145% = 152.5%
Steel from Germany (HTS 7208)
| Layer | Rate |
|---|---|
| MFN duty | 0% (free) |
| Section 232 | 25% |
| Section 122 surcharge | 0% (excluded — Section 232 applies) |
| Total | 25% |
Before the ruling: MFN 0% + Section 232 25% + IEEPA 10% = 35%
Auto Parts from Mexico Under USMCA (HTS 8708)
| Layer | Rate |
|---|---|
| MFN duty | 0% (USMCA preferential) |
| Section 122 surcharge | 0% (USMCA exempt) |
| Total | 0% |
Before the ruling: IEEPA fentanyl tariff 25% (USMCA did not exempt IEEPA tariffs)
Apparel from Vietnam (HTS 6204)
| Layer | Rate |
|---|---|
| MFN duty | ~16% (varies by specific article) |
| Section 122 surcharge | 15% |
| Total | ~31% |
Before the ruling: MFN ~16% + IEEPA reciprocal tariff 46% = ~62%
Solar Panels from China (HTS 8541.40)
| Layer | Rate |
|---|---|
| MFN duty | 0% (free) |
| Section 301 | 50% |
| Section 201 safeguard | ~14.75% (declining rate) |
| Section 122 surcharge | 15% |
| AD/CVD (if applicable) | Varies by manufacturer |
| Total | ~79.75%+ |
The Tariffs That Didn't Change: A Quick Reference
| Tariff Program | Legal Authority | Still Active? | Affected by SCOTUS Ruling? |
|---|---|---|---|
| MFN duty rates | HTSUS | Yes | No |
| Section 232 (steel, aluminum, autos, etc.) | Trade Expansion Act 1962 | Yes | No |
| Section 301 (China) | Trade Act 1974 | Yes | No |
| AD/CVD orders | Tariff Act 1930 | Yes | No |
| Section 201 safeguards | Trade Act 1974 | Yes | No |
| De minimis suspension | Executive action | Yes | No |
| IEEPA tariffs | IEEPA | No — struck down | Yes |
| Section 122 surcharge | Trade Act 1974 | Yes — new | N/A |
What Comes Next
The current tariff landscape is temporary. Here is what to monitor:
Near Term (Now – July 2026)
- IEEPA refund processing: The CIT will manage the mechanics of refunding $175 billion in unlawfully collected duties
- Section 122 legal challenges: Multiple lawsuits expected challenging the balance-of-payments prerequisite
- Section 122 expiration: July 24, 2026, unless Congress acts to extend
Medium Term (July – December 2026)
- New Section 301 investigations: The administration has announced expedited 301 investigations targeting "most major trading partners"
- New Section 232 investigations: Expected for product categories not yet covered
- Congressional action: Possible legislation explicitly authorizing new tariff programs
Long Term (2027+)
- CIT refund litigation: IEEPA refund cases may take years to fully resolve
- Congressional trade legislation: The Supreme Court made clear that tariff authority belongs to Congress — legislative action is the most durable path
What This Means for HTS Classification
In a multi-layered tariff environment, accurate HTS classification is not just a compliance requirement — it is a financial imperative. Your 10-digit HTS code determines:
- Your MFN duty rate
- Whether Section 232 applies (and exempts you from Section 122)
- Whether Section 301 applies (and stacks with Section 122)
- Whether AD/CVD orders apply
- Whether your goods qualify for USMCA or other trade agreement preferences
- Your eligibility for IEEPA refunds on past entries
A single digit difference in your HTS code can mean the difference between a 0% and a 50% total duty rate. In the current environment, classification accuracy is directly tied to profitability.
TariffLens provides AI-powered HTS classification that helps importers navigate complex, multi-layered tariff environments. Get accurate classifications across Section 232, Section 301, AD/CVD, and Section 122 requirements. Learn how TariffLens can help.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Tariff rates and programs change frequently; verify current rates with CBP and the USITC Harmonized Tariff Schedule before making import decisions.