The IEEPA tariffs, and why they no longer apply

On 20 February 2026 the Supreme Court held that the International Emergency Economic Powers Act does not give the President the power to impose tariffs (Learning Resources, Inc. v. Trump, No. 24-1287). Tariffs API does not apply an IEEPA duty to a current lookup. If a rate on this site includes one, you are looking at a historical as_of date from the period they were in force.

While they were in force, the IEEPA tariffs were carried in the HTS under Chapter 99 as additional duties scoped by country of origin. We keep that scope, those rates and their effective dates readable, because an entry filed during the period is still assessed on the law as it stood on its entry date — which is exactly what a refund claim turns on.

Reading a historical rate. Pass an as_of date inside the period to the resolve endpoint and you get the IEEPA duty that applied on that date, with its Chapter 99 heading and effective dates. Leave as_of off and you get today’s stack, which has no IEEPA leg in it. If you paid IEEPA duties, see our background on CBP's CAPE refund process.

The additional duties that are currently in force (Section 301, Section 232, Section 338) are returned alongside base tariffs by our resolve API. Use GET /api/v1/tariffs/resolve with hts and origin to see full results.