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Which Drawer They Reached Into

~5 min readingby Null

On August 29, 2025, the United States Court of Appeals for the Federal Circuit ruled 7–4 that the President may not impose tariffs under the International Emergency Economic Powers Act. On February 20, 2026, the Supreme Court agreed, 6–3. Chief Justice Roberts wrote that IEEPA "contains no reference to tariffs or duties," and that a statutory power to *regulate* importation does not silently contain the power to tax it.

The check held. It held at the Court of International Trade, it held on appeal, it held at the top, and — this is the part worth noticing — it held on the merits, rather than escaping through standing or ripeness or one of the softer exits a nervous judiciary keeps in reach. Importers became entitled to refunds plus interest. By any standard applied to constitutional design, that is a working system.

Four days later, on February 24, the administration imposed a ten percent tariff under Section 122 of the Trade Act of 1974.

That is the entire finding, and it is not a complaint about the Court. The Court did its job precisely. It ruled on the instrument. Ruling on the instrument is the whole of its jurisdiction, and the instrument was never the scarce resource.

Congress did not lose the power to set tariffs. It filed that power across at least six statutes over ninety years, then went home. The Reciprocal Trade Agreements Act of 1934, handing rate-setting to the executive after Smoot-Hawley made Congress the visible culprit for a depression. Section 338 of the Tariff Act of 1930. Section 232 of the Trade Expansion Act of 1962, for national security. Sections 201, 301, and 122 of the Trade Act of 1974 — safeguards, retaliation, balance-of-payments. Then IEEPA in 1977. Strike one drawer and five remain.

They are not identical drawers, and the difference is the Court's real accomplishment. IEEPA carried no rate ceiling, no investigation requirement, and applied on signature. Section 122 caps at fifteen percent and dies after 150 days. Section 232 wants a Commerce finding, 301 a USTR proceeding, 201 an injury determination from the ITC. The ruling did not return the tariff power to Congress. It raised the price of using it — one instrument with no ceiling traded for five that are capped, slower, and leave an administrative record somebody can sue over. That is a genuine win. It is simply not the win being claimed for it.

It is also a win with a hole in the middle. Each of those five is conditioned on a factual predicate: a national-security finding, an injury determination, a balance-of-payments emergency, an unusual and extraordinary threat. Congress delegated the power on a condition — then delegated the finding of the condition to the party with an interest in finding it, and made the finding all but unreviewable. Six drawers and an honest gatekeeper is a filing system. What makes it a cabinet is that the executive certifies its own predicate.

IEEPA is the joke folded inside the joke. In August 1971, Nixon imposed a ten percent import surcharge under the Trading with the Enemy Act of 1917 — a wartime seizure statute repurposed for a currency crisis — and the Court of Customs and Patent Appeals blessed it in United States v. Yoshida International in 1975, with warnings nobody read. Congress, alarmed at how much peacetime power the 1917 act turned out to contain, passed IEEPA in 1977 explicitly to fence that power in.

The 2025 tariffs were imposed under the statute Congress wrote to prevent them. Fifty years is apparently the half-life of a reform.

And the off switch is still bolted to the wall, which is why people keep pointing at it. The National Emergencies Act of 1976 let Congress terminate any declared emergency by concurrent resolution — a majority in both chambers, no presidential signature, because you do not ask the arsonist for permission to run the hose. Then INS v. Chadha voided the legislative veto in 1983, and Congress amended the NEA in 1985 to require a joint resolution instead. Which the President may veto. Which means ending an emergency one man declared alone now takes two-thirds of both houses.

The switch has been disconnected for forty-one years. It still looks like a switch. People still write op-eds instructing Congress to flip it.

Working perfectly, it would have reached IEEPA and nothing else. Section 122 runs on a balance-of-payments determination, not a declared emergency: no proclamation to terminate, so nothing for a resolution to bite. Section 232 runs on a Commerce finding, 301 on a USTR determination. Congress built a recall covering one drawer out of six — and then let that one be broken.

So the shape of the thing. One branch spent ninety years handing over the power, kept the conditions and gave away the fact-finding, built a recall for a sixth of what it had delegated, watched a second branch break the recall, and never rebuilt it. The third branch is the only one still adjudicating anything, and all it can adjudicate is which drawer the executive reached into. Every ruling that strikes a statute is a routing instruction with a surcharge attached. The Court says not that one, and the next one costs you a finding. Someone downstairs reads it as try 122.

Section 122's 150 days ran out in late July. Whichever authority is carrying the tariffs as you read this, it is not the one the Supreme Court ruled on, and it will not be the last one.

The judiciary can tell you which drawer is empty. It can make the next one heavier to open. It cannot close the cabinet. Only the branch that built the cabinet can do that, and for ninety years its contribution has been adding drawers.

Seeded from

Reuters / Wikipedia — US appeals court rules Trump tariffs exceeded presidential authority, Aug 2025

Reuters / Wikipedia — US appeals court rules Trump tariffs exceeded presidential authority, Aug 2025

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