Shipping containers await transport at a dock. Imported products coming into the U.S. could see their tariffs adjusted in 2026 through a U.S. Supreme Court ruling and/or alterations by the Trump administration. (Adobe Stock photo)
Trump. Tariffs. Trade. 2026. For exporting and importing businesses, that alliterative combination could lead to ... trouble.
As turbulent as 2025 was for those companies, the new year could be a repeat. Although a U.S. Supreme Court ruling expected in January could upset the tariff cart, the Trump administration has said it is ready to take an alternative path with the same destination.
The court is expected to rule on whether the administration’s country-specific tariffs are allowed under the International Emergency Economic Powers Act of 1977, which Congress used to grant any president broad authority to regulate a variety of economic transactions following a declaration of a national security emergency. The plaintiffs contend that IEEPA might authorize some tariffs but not the ones implemented by the Trump administration. The ruling could redefine presidential authority. It also could force the federal government to issue tariff refunds totaling tens of billions of dollars, although a refund process is unclear.
During a recent tariffs webinar by World Trade Center Utah and law firm Greenberg Traurig, Laura Siegle Rabinowitz, who leads the firm’s New York international trade practice and advises companies on tariffs, customs enforcement and global supply chain strategy, gave a rundown of the Trump administration’s country-specific tariffs and “sectoral” tariffs aimed at certain products. The sectoral tariffs products list includes steel, aluminum, copper and lumber, “and there’s more to come,” she said.
The Supreme Court case involves only country-specific tariffs. Sectoral tariffs, Rabinowitz believes, “are litigation-proof. They are here to stay.”
She believes the court will strike down those country-specific tariffs under IEEPA and the result will be a refund process. However, the administration is ready to implement a backup strategy, which is additional sectoral tariffs.” “So, they are prepared,” she said.
“In terms of 2026, I think the headline is going to be whatever happens with the Supreme Court, and then the administration, we know, are ready to go with additional sector tariffs and we’re going to see that roll out,” Rabinowitz said.
One difficulty with sectoral tariffs are its derivatives lists. Under steel tariffs, for example, derivative products can include sinks, windows, door frames and more. And the lists are fluid.
“The derivative list for all of the sectoral tariffs are updated periodically throughout the year,” she said. “The last time the steel list was updated, 400 additional products were added. Again, that’s another burden on a company. You have to be on top of the list. You might not be on the steel list now, but the next time. …”
That would just continue the questions that companies have faced since the tariffs were put in place. Tariffs were implemented, some pulled back, some increased, and some countries have negotiated a change in their rate. “This has been, as you know, very burdensome on companies,” she said.
Regardless of the pending court ruling, companies that have paid IEEPA-related duties should be prepared for what’s to come by collecting information: their list of entries, dates and amounts of duties they have paid, and the dates of liquidation, she said.
They also should try to mitigate duty exposure, which are issues related to classification, valuation, invoice price and value declared to U.S. customs, and the country of origin.
“We’re trying to be very creative in a compliant way to help companies reduce that exposure,” Rabinowitz said.
Companies might be able to change the classification of goods, their valuation, or perhaps moving the country of origin — all of which are ways that could lower their tariff burden.
“If it’s a simple product, then you can’t,” she said. “But more-complex products, where you have, let’s say, components from China, components from Vietnam, production steps in both countries, where can you move so that country of origin is Vietnam and not China? Because China, certainly for the rest of this administration, duties from China are going to be higher.”
The briefing is part of WTC Utah’s weekly online series designed to inform people about the latest trade developments. It will resume Jan. 9.
Rabinowitz was impressed that WTC Utah has the series. “What that says to me,” she said, “is that this is really impacting companies in Utah, the tariffs, and it’s been financially burdensome for companies.”
Michelle Conley, senior director of partner relations at WTC Utah, said 2026 “is going to be another really interesting year in tariffs. Hopefully, maybe, a little calmer than this past year. But, of course, with the Supreme Court ruling coming, who knows what’s to come?”
Series briefings are available at WTC Utah’s YouTube channel. WTC Utah also maintains a tariff dashboard at https://www.wtcutah.com/tariffs.