Although the Trump administration's use of a national security law to impose tariffs was struck down by the Supreme Court on Feb. 20, President Donald Trump remains committed to imposing broad tariffs on imports coming into the U.S. and has several tools available with which to do so. At the same time that the process for refunding previous payments plays out in court, the administration has already begun working to replace the levies put in place in 2025 with more traditional tariff mechanisms.
These policy options for imposing higher duties include Sections 122 and 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962, all of which are currently being used. Provided here is an overview of how the administration has deployed those tools and may expand on current tariffs as part of a promise to rebuild portions of the trade wall torn down by the 6-3 Supreme Court ruling Feb. 20 against the use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs.
Section 122 invoked
Hours after the Supreme Court ruled against the Trump administration’s use of IEEPA to impose headline-grabbing, often-shifting tariffs on imports from nearly every country in the world, Trump became the first president to invoke Section 122 to raise a broad 10% duty on imports not covered by free trade agreements, subject to an ongoing trade investigation, or already tariffed.
While Trump said within 24 hours of the initial Feb. 20 announcement that he would increase the rate to 15% — the statutory maximum for Section 122 tariffs — this has yet to occur. Maintenance of the 10% rate may be due to commitments made by the administration to set import taxes on products from some major trade partners, like the 10% baseline rate for the United Kingdom and 15% for the European Union.
Because Section 122 was intended to address balance of payments or dollar devaluation crises, tariffs raised under the law expire after 150 days, unless Congress takes action to extend them (The current tariffs went into effect on Feb. 24 and will expire July 24.). Public statements by administration officials suggest they intend Section 122 duties to provide a bridge until other tariffs can be raised (rather than attempting a boundary-pushing tactic of reimposing them again immediately after they expire).
While multiple factors could change that calculus, the 10% Section 122 duties appear to be a runway to other duties expected to come under Section 232 and Section 301 later this year.
One major factor to watch: lawsuits against this invocation of Section 122, one brought by 24 states and a separate one by two impacted businesses. The state-led lawsuit, filed in the U.S. Court of International Trade on March 5, and the separate business suit filed March 9, also with the trade court, are reminiscent of the initial legal challenges brought against the IEEPA tariffs last year.
Section 301 investigations
On March 11, the Office of the U.S. Trade Representative (USTR) initiated a trade investigation into the manufacturing practices and policies of China, the European Union (EU), Singapore, Switzerland, Norway, Indonesia, Malaysia, Cambodia, Thailand, Korea, Vietnam, Taiwan, Bangladesh, Mexico, Japan and India. This was quickly followed by an announcement of another investigation into trade and labor practices and policies of 58 countries and the EU, which the USTR said was focused on countries that fail to take action on forced labor, either domestically or in trade with other countries where entities use forced labor.
Section 301 of the Trade Act of 1974, the law under which the investigations are taking place, grants the president authority to impose tariffs following an investigation by the USTR and a finding of trade practices or policies deemed unfair or discriminatory.
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New Section 301 tariffs on imports from these countries would likely be at similar levels to those the administration previously levied using IEEPA. However, companies will have more time to prepare and a formal process during which to weigh in, including a public comment period and hearing at the USTR office. Feedback from businesses could lead to changes in the exact structure of the new tariffs.
These investigations are viewed as a way to replace country-specific tariffs previously imposed using IEEPA. In total, the investigations cover 86 countries.
Public comments for both the manufacturing-related investigation and the forced labor-related investigation are due April 16. Hearings for the forced-labor investigations will take place on April 28, while the manufacturing investigation will feature a hearing on May 5.
Section 301 investigations typically result in tariffs on specific items related to the inquiry, from the countries or economies identified by the USTR. However, they can also lead to other import restrictions (bans), withdrawal from trade agreements, or new binding agreements where the government of the country under investigation ceases the action that led to investigation or otherwise compensates the U.S. The first Trump administration used Section 301 to impose substantial tariffs on billions of dollars’ worth of imports from China — tariffs that remain in effect.
There are also ongoing Section 301 investigations into China’s adherence to a nonbinding agreement made during the first Trump administration (initiated Oct. 25, 2025) and Brazil’s economic policies (initiated July 15, 2025). Another investigation into Chinese shipping and shipbuilding practices — a holdover from the Biden administration — led to port fees and tariffs on equipment that were later suspended as part of a one-year trade war ceasefire between the Chinese government and the Trump administration beginning Oct. 30, 2025.
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Section 232 actions and inquiries
Since returning to the White House last year, Trump has used Section 232 of the Trade Expansion Act of 1962 to impose product-specific tariffs that target imports of a certain type, regardless of their country of origin. In 2025 the Trump administration imposed the following such tariffs:
- 50% on steel and aluminum and derivative products from most countries (25% for the UK)
- 50% on copper and derivatives
- 25% on foreign cars, small trucks and auto parts (exemptions for products covered by the U.S.-Mexico-Canada Agreement)
- 25% on medium-heavy trucks (including parts)
- 10% on buses
- 10% on timber and lumber
- 25% on furniture
The Trump administration also has ongoing Section 232 investigations that could lead to additional tariffs in 2026 for:
- Pharmaceuticals, pharmaceutical ingredients and medical devices
- Semiconductors
- Processed critical minerals and derivative products
- Commercial aircraft and jet engines
- Polysilicon and derivatives
- Unmanned aircraft systems, parts and components
- Wind turbines
- Personal protective equipment, medical equipment and medical devices
- Robotics and industrial machinery
The timing of additional Section 232 tariffs is uncertain, but these investigations have been underway long enough to result in new levies this year.
Section 338
Section 338 of the Tariff Act of 1930 is a never-used retaliatory power allowing for tariffs of up to 50% on products from countries that the president believes have discriminated against U.S. products. While there is no investigation requirement for the administration, the International Trade Commission is tasked with informing the president of instances of discriminatory trade practices for using Section 338.
Continuing trade uncertainty in 2026
Despite its legal setback at the Supreme Court, the Trump administration remains strongly committed to its policy of increasing trade barriers. Revenue from tariffs exceeded that from corporate taxes for the federal government in the fourth quarter of 2025.
Administration officials have consistently said they plan to replace the struck-down IEEPA tariffs with additional Section 301 and Section 232 tariffs and use the Section 122 tariffs as a short-term bridge until those new duties can be imposed. Because they can be targeted to specific countries, the Section 301 tariffs are most likely to be used for additional adjustments to trade agreements with individual trading partners.
In an economy based on global supply chains, the current tariff environment imposes pressures on many U.S. businesses. Companies seeking to respond and remain agile should focus their efforts on:
- Re-examining supply chains and alternate sources of goods and components
- Reappraising and strategically revamping global tax strategies
- Recalibrating pricing and customer approaches
- Finding opportunities in mergers, acquisitions and strategic partnerships
- Renewing an emphasis on oversight of sourcing and inventory
- Implement tools that help monitor when raw material costs reach a threshold and identify alternative suppliers
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