Supreme Court Strikes Down IEEPA Tariffs — Semiconductor Import Impact
TechInsights Compliance Monitor
5 Min Read February 20, 2026
The Supreme Court invalidates IEEPA tariffs as the U.S.-Taiwan trade deal reshapes semiconductor import policy.
The U.S. Supreme Court’s 6–3 ruling in Learning Resources, Inc. v. Trump invalidates IEEPA-based tariffs, removing a contested cost burden on semiconductor imports from Taiwan, Japan, and South Korea. Companies may be eligible for duty refunds dating back to April 2025.
At the same time, the U.S.-Taiwan Reciprocal Trade Agreement establishes a framework for export control alignment, technology protection, and semiconductor investment — while raising legal questions because its tariff schedules were structured around IEEPA authority.
Although IEEPA tariffs have been struck down, the administration may pursue new measures under Section 232 and Section 301, leaving near-term tariff policy in flux. Because the U.S.-Korea deal links tariff levels to the Taiwan agreement, uncertainty now spans both corridors.
The central question:
What is the value of foreign-made semiconductors in the U.S. imports market — at the device and macroeconomic levels?
Inside the Full TechInsights Compliance Monitor Report
- Supreme Court Strikes Down IEEPA Tariffs
- U.S.-Taiwan Reciprocal Trade Agreement: Key Semiconductor & Supply Chain Provisions
- How Much Foreign-Made Semiconductor Content Is Imported into the United States?
