Case: Wastequip Manufacturing Company LLC v. United States

On December 4, 2025, Plaintiffs, U.S. importers, filed this lawsuit against U.S. Customs and Border Protection, Rodney S. Scott, and the United States in the U.S. Court of International Trade in order to challenge a series of 2025 executive orders through which President Trump imposed sweeping new tariffs under the International Emergency Economic Powers Act (IEEPA). Beginning February 1, 2025, the President issued multiple orders imposing “Trafficking Tariffs” on imports from Mexico, Canada, and China based on alleged national emergencies tied to drug trafficking and illegal immigration. These were followed by a “Reciprocal Tariff Order” imposing a baseline 10% tariff on almost all imports and dramatic country-specific tariff hikes, including increases that pushed Chinese imports over 145% duty. Plaintiffs alleged that IEEPA does not authorize tariffs, citing the Federal Circuit’s en banc decision in V.O.S. Selections v. Trump, which held the same tariff orders unlawful. Plaintiffs sought a declaration that all IEEPA-based tariffs are unlawful, an injunction halting further tariff collection, and refunds of all duties already paid.

This case is one of several dozen that were consolidated with AGS Company Automotive Solutions v. United States Customs and Border Protection, the lead case regarding IEEPA duty liquidation as of December 3, 2025. On December 23, that case was stayed pending the Supreme Court's decision in V.O.S. Selections v. Trump. For more IEEPA litigation, including additional cases consolidated with AGS Company Automotive Solutions v. United States Customs and Border Protection, see here.