The End of the Line: Supreme Court Solidifies Section 301 Tariffs

For years, thousands of U.S. businesses hoped the courts would strike down the Section 301 tariffs on Chinese imports and trigger billions in refunds.

That hope is officially gone.

On June 15, 2026, the U.S. Supreme Court declined to review the landmark case HMTX Industries v. United States. By stepping aside, the High Court let a lower court ruling stand—permanently cementing the government’s authority to keep these tariffs in place.

What Happened?

When the U.S.-China trade war escalated, the government expanded tariffs to cover an additional $320+ billion in products (Lists 3 and 4A), hitting everything from electronics to furniture.

HMTX Industries and a coalition of 3,500+ U.S. importers sued, arguing that the government used a legal loophole to bypass a full investigation and rushed the process without reviewing public comments.

The appeals court sided with the government, and the Supreme Court's refusal to hear the case makes that ruling final.

The Reality for Importers

With the courtroom route officially dead, businesses must adapt to three immediate realities:

• Zero Section 301 Refunds: The possibility of recovering past payments is completely gone.

• Case Dismissals: Over 3,500 parallel lawsuits frozen in court will now be systematically dismissed.

• Permanent Costs: Section 301 tariffs are legally secure and must be treated as permanent supply chain expenses.

Moving forward, businesses seeking Section 301 relief must pivot to tracking USTR product exclusions, lobbying Congress, or diversifying supply chains outside of China.

Partner With a Broker Who Looks Out for You

While the Section 301 door has closed, it isn’t the only tariff refund opportunity on the table right now.

This case is entirely separate from the Supreme Court's February 2026 decision (Learning Resources v. Trump), which struck down a different set of tariffs implemented under the International Emergency Economic Powers Act (IEEPA). While Section 301 survived, the IEEPA ruling opened the door to massive refunds for affected businesses.

At ACM, we are fiercely committed to looking out for the best interests of our importers. While Section 301 refunds are off the table, we are heavily in the trenches managing the complex IEEPA refund process right now. We know exactly how to audit your entries, compile the data, and successfully file your claims to get your money back.

If you want a customs broker who proactively protects your bottom line and acts as a true ally, we are here to help.

Contact the ACM team today to see how we can look out for your business.

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