Learning Resources Challenges 2026 Section 301 Tariffs in Court
Learning Resources sued in July 2026 over new Section 301 tariffs' legality.
Why it matters: This lawsuit tests the limits of presidential tariff powers without explicit congressional approval, a key issue for legal and trade compliance professionals. Its outcome could reshape U.S. trade policy enforcement and multinational supply chain risks.
- Section 301 tariffs took effect on July 24, 2026, imposing 10% to 12.5% duties on imports from 80 countries.
- The tariffs cover 99.4% of U.S. imports, replacing the expired 150-day Section 122 surcharge.
- The lawsuit argues the government exceeded authority by shifting tariff basis from Section 122 to Section 301 without congressional limits.
- In February 2026, the Supreme Court invalidated earlier IEEPA-based tariffs, limiting presidential tariff powers.
On July 24, 2026, Learning Resources, Inc. and several other companies filed a lawsuit challenging the legality of the newly imposed Section 301 tariffs. These tariffs levy 10% to 12.5% duties on imports from 80 countries, covering about 99.4% of U.S. imports. They replaced the expired 150-day surcharge authorized under Section 122.
The lawsuit claims that the administration overstepped by shifting tariff authority from Section 122 to Section 301, bypassing congressional limits. This legal action comes after the Supreme Court’s February 2026 ruling, which struck down previous tariffs based on the International Emergency Economic Powers Act (IEEPA). The court ruled that the president does not have broad tariff authority absent explicit congressional approval.
Trade tensions persist internationally, including ongoing negotiations with Brazil. U.S. Trade Representative Jamieson Greer defends the tariffs as essential for protecting U.S. economic interests. However, legal challenges focus on potential executive overreach and the limits of presidential power.
For legal professionals advising on trade compliance, this lawsuit highlights the ongoing friction between executive action and congressional authority over tariffs. The case’s resolution will influence how broadly the government can enforce trade measures in the future.
Refer to Bloomberg for additional independent analysis on the trade and legal impacts of these tariffs.
By the numbers:
- 99.4% — Percentage of U.S. imports covered by the new Section 301 tariffs.
- 10% to 12.5% — Duty rates imposed on imports from 80 countries under the tariffs.
- February 2026 — Date of Supreme Court ruling that invalidated prior tariffs based on IEEPA.