Supreme Court’s IEEPA Tariff Decision Triggers New Tariff

21 February 2026 10 MINS. Read USA

A decision handed down by the U.S. Supreme Court early on February 20, 2026, overruled the International Emergency Economic Powers Act (IEEPA) tariffs implemented by U.S. President Trump in 2025. IEEPA was one of the primary tools the President used to implement across-the-board tariffs on goods from most countries. The ruling triggered a series of Presidential orders released later that day, including the termination of IEEPA tariff orders, the implementation of a new 10% tariff under Section 122, and the reaffirmation of the de minimis suspension. A social media post on Saturday announced the new tariff would be increased to 15%, though the proclamation has not been amended as of the time of this publication.

One question that remains is whether importers will be able to request a refund of IEEPA duties paid. The Supreme Court ruling did not say. It’s expected that the Court of International Trade or U.S. Customs and Border Protection (CBP) will provide direction on the matter in the future.

The same day, CBP issued a CSMS notifying the public that it is working with other government agencies to fully examine the implications of the SCOTUS decision and will provide additional information as it becomes available. The IEEPA tariffs will continue to apply until CBP discontinues the tariff on its side, which is expected to happen soon, allowing time for customs-cleared entries to be corrected before duty is paid.

IEEPA Orders Ended

On February 20, 2026, the President terminated executive orders that implemented tariffs on goods from all countries, and directed the head of each agency to immediately begin taking steps to effectuate this order and, as soon as practicable, terminate the collection of the additional ad valorem duties described in section 1 of this order.”

Here is a list of tariff actions that were ended:

Executive Order 14193 – Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border [Canada]
Executive Order 14194 – Imposing Duties To Address the Situation at Our Southern Border [Mexico]
Executive Order 14195 – Imposing Duties To Address the Synthetic Opioid Supply Chain in the People’s Republic of China
Executive Order 14245 – Imposing Tariffs on Countries Importing Venezuelan Oil
Executive Order 14257 – Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits
Executive Order 14323 – Addressing Threats to the United States by the Government of Brazil
Executive Order 14329 – Addressing Threats to the United States by the Government of the Russian Federation
Executive Order 14380 – Addressing Threats to the United States by the Government of Cuba
Executive Order 14382 – Addressing Threats to the United States by the Government of Iran

New Tariff Announced

President Trump announced a new 10% tariff under Section 122. Section 122 of the Trade Act of 1974 empowers the President to address certain fundamental international payment problems through surcharges and other special import restrictions. These are temporary import duties imposed on all goods for a 150-day period starting 12:01 a.m. eastern standard time on February 24, 2026 and ending at 12:01 a.m. eastern daylight time on July 24, 2026, unless they are terminated early, or extended by Congress. Exemptions are available.

Please note that on February 21, the President announced on social media that he is increasing the rate to 15%; however, at the time of this publication, it has not been confirmed through an amendment of the original proclamation.

Tariff Number Implementing Additional Duty

9903.03.01

A 10% ad valorem rate of duty applies to imports of all products of any country, unless an exemption applies. All products subject to the additional ad valorem rate of duty shall also be subject to the general rates of duty imposed under subheadings in chapters 1 to 97 of the tariff schedule.

List of Exemptions

For this tariff action, the President is exempting articles already subject to import restrictions and goods in transit.

In-transit exemption – 9903.03.02

Goods that (i) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (ii) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time, February 28, 2026.

Miscellaneous Articles – 9903.03.03

The additional duty imposed by heading 9903.03.01 shall not apply to articles the product of any country classifiable in the following subheadings of the HTSUS: Refer to Annex I (ii) [Page 3-8]

Certain Agricultural Products – 9903.03.04

The additional duty shall not apply to the following particular articles the product of any country:

(1) Etrogs (classifiable in subheading 0805.90.01);
(2) Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80);
(3) Date palm branches, Myrtus branches or other vegetable material, for religious purposes only (classifiable in subheading 1404.90.90);
(4) Bread, pastry, cakes, biscuits and similar baked products nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10);
(5) Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90);
(6) Acai (classifiable in subheading 2008.99.21);
(7) Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60);
(8) Coconut water or juice of acai (classifiable in subheading 2009.89.70);
(9) Coconut water juice blends, not from concentrate, packaged for retail sale (classifiable in subheading 2009.90.40);
(10) Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99);
(11) Essential oils other than those of citrus fruit, nesoi, for religious purposes only (classifiable in subheading 3301.29.51).

Civil Aircraft – 9903.03.05

Shall not apply to articles the product of any country that are civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies;
and ground flight simulators and their parts and components, that otherwise meet the criteria of general note 6 of the HTSUS and are classifiable in the following provisions of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column: Refer to Annex I(iv) [Page 9-11]

Section 232 Goods – 9903.03.06

(a) products of iron or steel provided for in headings 9903.81.87, 9903.81.88, 9903.81.94 and 9903.81.95, but such additional duty shall apply to the non-steel content of such products of iron or steel;
(b) the declared value of the steel content of the derivative iron or steel products provided for in headings 9903.81.89, 9903.81.90, 9903.81.91, 9903.81.92, 9903.81.93, 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99, but such additional duty shall apply to the non-steel content;
(c) products of aluminum provided for in headings 9903.85.02 and 9903.85.12, but such additional duty shall apply to the non-aluminum content of such products of aluminum;
(d) the declared value of the aluminum content of the derivative aluminum products provided for in headings 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.09, 9903.85.13, 9903.85.14 and 9903.85.15, but such additional duty shall apply to the non-aluminum content;
(e) passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks provided for in headings 9903.94.01, 9903.94.02 (as applied to the U.S. content of passenger vehicles and light trucks described in subdivision 33(d) of this subchapter upon approval from the Secretary of Commerce), 9903.94.03, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60 and 9903.94.61;
(f) parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks provided for in headings 9903.94.05, 9903.94.06 (as applied to parts of passenger vehicles that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA) other than automobile knock-down kits or parts compilations), 9903.94.07, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.64 and 9903.94.65, and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks subject to an import adjustment offset pursuant to Proclamation 10925 of April 29, 2025 (90 FR 18899), as amended;(g) semi-finished copper and intensive copper derivative products provided for in heading 9903.78.01, but such additional duty shall apply to the non-copper content of such products of copper;
(h) wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22 and 9903.76.23;
(i) medium- and heavy-duty vehicles, buses, and other vehicles provided for in headings 9903.74.01, 9903.74.02, 9903.74.03 and 9903.74.06;
(j) medium- and heavy-duty vehicle parts provided for in headings 9903.74.08, 9903.74.09 and 9903.74.10, and parts of medium- and heavy-duty vehicles subject to an import adjustment offset pursuant to Proclamation 10984 of October 17, 2025 (90 FR 48451); and
(k) semiconductor articles provided for in heading 9903.79.01.

USMCA Goods

9903.03.07: Products of Canada entered free of duty under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “S or S+” appears in the “Special” sub-column.
9903.03.08: Products of Mexico entered free of duty under the United States-Mexico Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “S or S+” appears in the “Special” sub-column

CAFTA-DR Textile or Apparel – 9903.03.09

Shall not apply to a textile or apparel good as defined in subdivision (d)(v) of general note 29 of the HTSUS which is the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, entered free of duty under the Dominican Republic-Central America-United States Free Trade Agreement, including any treatment set forth in subchapter XXII of chapter 98 of the HTSUS.

Certain Donations – 9903.03.10

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering.

Informational Materials – 9903.03.11

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds.

Products Not Covered by the Tariff Action

Products listed in Annex II are not covered by the action. Some HTSUS have scope limitations:

Ex: is defined and limited by the product description
Aircraft: includes only articles of civil aircraft; their engines, parts, and components; there other parts, components, and subassemblies’ and ground flight simulators and their parts and components, that otherwise meet the criteria of general note 6 of the the HTSUS, regardless of whether a product is entered under a provision for which the rate of duty “Free(C)” appears in the “Special” sub-column.

Additional Information

Fact Sheet: President Donald J. Trump Imposes a Temporary Import Duty to Address Fundamental International Payment Problems – The White House