On September 9, 2025, the Supreme Court agreed to review the decision of the U.S. Court of Appeals for the Federal Circuit in V.O.S. Selections, Inc., et al. v. Trump, et al., where the Federal Circuit found President Trump lacks legal authority to impose certain tariffs under the International Emergency Economic Powers Act (IEEPA). The Federal Circuit’s decision applies to tariffs imposed under IEEPA in Executive Orders Nos. 14193, 14194, 14195, 14257, and 14266. These are the tariffs commonly known as the “reciprocal” tariffs which were imposed on goods from more than 50 countries, as well as the fentanyl trafficking related tariffs on goods from China, Canada and Mexico.
The cases do not address Section 301 tariffs, or the sector specific tariffs that the Administration has initiated under Section 232 of the Trade Expansion Act of 1962, such as the tariffs against steel, aluminum, copper and automobiles. Secretary Bessent has stated that if the Court strikes down the tariffs, the Treasury Department will have to issue billions in refunds. We agree. Importers are advised to monitor the liquidation of their entries made since February when the first IEEPA-based tariffs were imposed so that any entries that are liquidated can be protested within 180 days of liquidation to secure the right to refunds on such entries.
The Supreme Court also consolidated V.O.S. Selections with Learning Resources Inc. et al. v. Trump et al., another pending case before the Supreme Court that originated from the U.S. District Court for the District of Columbia, at the request of the petitioners in Learning Resources. In that case, the District Court held that IEEPA does not authorize the president to impose tariffs and issued a preliminary injunction blocking the collection of duties from the two plaintiffs. It later stayed the injunction pending appeal. While on appeal at the U.S. Court of Appeals for the District of Columbia, the petitioners in Learning Resources filed a petition for writ of certiorari before judgment with the Supreme Court, seeking immediate review of the District Court’s decision at the Supreme Court, arguing that the case presents a question of imperative public importance.
The Supreme Court has expedited the consolidated appeals. Opening briefs are due September 19, any amicus curiae briefs in support or in support of neither party are due September 23, response briefs are due October 20, any amicus curiae briefs in support are due October 24, and reply briefs are due October 30. The cases will be set for oral argument in the first week of the November 2025 argument session.
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