On February 20, the U.S. Supreme Court released its decision in Learning Resources, Inc. v. Trump, the case challenging the legality of the Trump Administration’s tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”). By a 6-3 majority, the Court held that IEEPA does not authorize the President to impose tariffs. In the wake of this decision, President Trump issued a number of executive orders (“EOs”) and proclamations to terminate tariffs imposed under IEEPA, and to put in place replacement tariffs under Section 122 of the Trade Act of 1974.

This alert summarizes these recent actions, considers additional tariff actions the Trump Administration is expected to roll out in the coming weeks, and addresses remaining uncertainties regarding the process for obtaining IEEPA tariff refunds.

Click here to read the full alert on cov.com.

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Photo of Shara Aranoff Shara Aranoff

Shara helps clients navigate trade remedies, tariffs, and customs regulations in support of their U.S. and global market strategies.

Shara is the Chair of Covington’s International Trade Practice Group, and co-leads the Customs practice.

Drawing on her 20 years of service in the…

Shara helps clients navigate trade remedies, tariffs, and customs regulations in support of their U.S. and global market strategies.

Shara is the Chair of Covington’s International Trade Practice Group, and co-leads the Customs practice.

Drawing on her 20 years of service in the U.S. government, she develops legal and public policy strategies to assist clients engaging with the U.S. International Trade Commission (ITC), U.S. Customs and Border Protection (CBP), Congress, and the courts. In high-stakes antidumping and countervailing duty investigations, Shara helps global manufacturers, distributors, and retailers protect their access to the U.S. market. She assists technology, life sciences and manufacturing companies enforce and defend their intellectual property rights in cross-border Section 337 investigations. Chambers praises her for bringing “behind-the-curtain knowledge to the private sector” in proceedings before the ITC by leveraging her experience as a decision maker.

Shara also regularly advises clients in a wide range of industries on Customs compliance and tariff mitigation, including:

Providing legal opinions or seeking Customs rulings on classification, valuation, country of origin, and product marking/labelling.
Conducting internal compliance reviews, drafting compliance policies, and providing training.
Responding to CBP audits and inquiries and filing voluntary disclosures.
Developing strategies to reduce tariffs and take advantage of trusted trader programs.

Prior to joining the firm, Shara was a Commissioner and Chairman of the ITC, where she was a decision-maker in hundreds of Section 337, antidumping, countervailing duty, and safeguard investigations.

She previously served as Senior International Trade Counsel for Senator Max Baucus (D-MT) at the U.S. Senate Committee on Finance, where she was responsible for legislative and policy issues including Trade Promotion Authority; negotiations involving the World Trade Organization and free trade agreements; and trade remedy and customs laws. She was also an attorney-advisor in the Office of the General Counsel at the ITC, where she was lead counsel in litigation before the Court of Appeals for the Federal Circuit and the Court of International Trade.

Photo of Marney Cheek Marney Cheek

Marney Cheek has advised companies, non-governmental organizations, and governments on high-stakes international disputes and legal strategy for more than 20 years.

Marney serves as both counsel and advocate before numerous international arbitral tribunals and courts, including the International Court of Justice, U.S. federal…

Marney Cheek has advised companies, non-governmental organizations, and governments on high-stakes international disputes and legal strategy for more than 20 years.

Marney serves as both counsel and advocate before numerous international arbitral tribunals and courts, including the International Court of Justice, U.S. federal court, and major arbitral institutions such as the AAA, ICSID, PCA, and SIAC. She represents clients in complex international commercial disputes, having successfully defended a client in a $1.8 billion claim filed by a collaboration partner. Marney serves as both counsel and arbitrator in numerous investment treaty arbitrations. She is an expert on public international law and currently represents the Government of Ukraine in its landmark cases before the International Court of Justice adverse to the Russian Federation, including Allegations of Genocide under the Convention on the Prevention and Punishment of the Crime of Genocide (Ukraine v. Russian Federation).

In addition to leading complex disputes, Marney routinely advises clients on public international law matters and issues arising under numerous multilateral treaties. Her pro bono work includes representation of Radio Free Europe/Radio Liberty, and she serves on the Steering Committee of Covington’s Wimmer Initiative, a pro bono program that focuses on protecting and advancing media freedom. She also is at the forefront of business and human rights disputes, having represented global labor unions in the first binding arbitration brought under a business and human rights compact, the Bangladesh Accord on Fire and Building Safety.

Drawing upon her experience as Associate General Counsel at the Office of the U.S. Trade Representative, Marney also routinely counsels clients on international trade matters and is a member of the roster of arbitrators for several U.S. free trade agreements.

Marney is a member of the Council on Foreign Relations and serves as a Vice President of the American Society of International Law. She is also a member of the Board of Directors of the Robert H. Jackson Center. She has previously taught investment law at Columbia University School of Law. She is recognized as an “extraordinarily thoughtful” and “creative” lawyer with a “wealth of knowledge” on international law matters in Chambers and Legal 500.

Photo of Alexander Chinoy Alexander Chinoy

Alex Chinoy assists clients with the resolution of inbound U.S. trade disputes, appearing before a range of U.S. courts and agencies. He is an accomplished trade litigator who has represented clients at both the U.S. International Trade Commission (ITC) and the U.S. Department…

Alex Chinoy assists clients with the resolution of inbound U.S. trade disputes, appearing before a range of U.S. courts and agencies. He is an accomplished trade litigator who has represented clients at both the U.S. International Trade Commission (ITC) and the U.S. Department of Commerce (DOC) in antidumping (AD) and countervailing duty (CVD) investigations. He has also been involved in more than 30 Section 337 unfair import investigations before the ITC. He has appeared in a range of other trade enforcement and regulatory matters, including litigation at the Court of International Trade (CIT) and the Court of Appeals for the Federal Circuit (CAFC), involving actions against U.S. Customs and Border Protection (CBP), the DOC, and the ITC. 

Outside the courtroom, Alex assists clients with a range of CBP compliance and enforcement matters, including inter partes IP enforcement proceedings, 19 CFR 177 ruling requests, investigative inquiries including RASAs and audits, prior disclosures, penalty notice responses, development of corrective action plans, and tariff evaluation and mitigation counseling.

In addition to his litigation and customs work, Alex has been repeatedly recognized by Chambers for his work at the ITC, with sources noting he is “impressive beyond his years of practice.” Alex is a past President of the ITC Trial Lawyers Association, the leading bar association for Section 337 practitioners. He has hands-on experience with every phase of Section 337 investigations. He has participated in a dozen hearings at the ITC ranging from trials on violation to enforcement hearings and temporary relief proceedings. His experience spans every phase of 337 litigation, from pre-complaint counseling through appeal of final ITC determinations to the CAFC, with a particular focus on disputes and counseling involving CBP enforcement of ITC exclusion orders.

Photo of Arun Venkataraman Arun Venkataraman

Arun Venkataraman leverages 20 plus years of government and private sector experience to provide legal, policy, and strategic advice to clients on a range of international trade matters.

Arun joined the firm after serving in senior roles at the U.S. Department of Commerce.

Arun Venkataraman leverages 20 plus years of government and private sector experience to provide legal, policy, and strategic advice to clients on a range of international trade matters.

Arun joined the firm after serving in senior roles at the U.S. Department of Commerce. Most recently, he served as the Senate-confirmed Assistant Secretary of Commerce for Global Markets and Director General of the U.S. and Foreign Commercial Service at the International Trade Administration (ITA) from 2022-2025. Arun led the federal government’s efforts to expand commercial opportunities for U.S. firms overseas and foreign firms in the United States, including by facilitating deals between U.S. and foreign companies, improving commercial policy environments, resolving barriers to trade and investment, and negotiating governmental agreements to promote commercial partnerships. He also served as Counselor to the Secretary of Commerce, advising the Secretary on all aspects of foreign economic policy within the Department. In this role, Arun led negotiations with foreign governments on technology policy, as well as Section 232 steel and aluminum tariffs.

Before joining the Biden Administration, Arun was Senior Director, Global Government Engagement, at Visa. He developed and executed engagement strategy, in advocacy before the U.S. and foreign governments, as well as with trade associations, international organizations, and other stakeholder groups on a range of international policy issues including digital economy, trade, tax, and sanctions.

During the Obama Administration, Arun served as ITA’s first-ever Director of Policy, where he led efforts across the Commerce Department to remove global trade and investment barriers and strengthen the global competitiveness of U.S. industry, including in such markets as China and India. This included leading Department efforts to support Trans-Pacific Partnership (TPP) negotiations, pass Trade Promotion Authority (TPA) legislation, and secure improvements in China’s competition law and semiconductor policies.

Arun also served in the Office of the U.S. Trade Representative (USTR) as the Director for India, where he led the development and implementation of U.S.-India trade policy, for which he received the agency’s Kelly Award for outstanding performance and extraordinary leadership. He also served as USTR’s Associate General Counsel, representing the United States in litigation before the World Trade Organization (WTO) and in bilateral and multilateral negotiations on international trade agreements.

Prior to USTR, Arun was a Legal Officer in the Appellate Body Secretariat at the WTO, where he advised on appeals in litigation between countries under WTO rules. He also served as a Law Clerk for Judge Jane A. Restani at the U.S. Court of International Trade.

Photo of Vivian Choi Vivian Choi

Vivian (Sooan) Choi is special counsel in the Washington office who advises clients on international trade matters. Previously, Vivian has worked with the World Trade Organization and the Republic of Korea’s trade ministry in various roles.

Vivian also has experience representing companies in…

Vivian (Sooan) Choi is special counsel in the Washington office who advises clients on international trade matters. Previously, Vivian has worked with the World Trade Organization and the Republic of Korea’s trade ministry in various roles.

Vivian also has experience representing companies in a broad range of corporate transactions.

Photo of Minwoo Kim Minwoo Kim

Minwoo Kim acts as counsel and advisor to states and corporate clients on international trade policy, public international law, and complex cross-border disputes.

In his disputes practice, Minwoo has handled high-stakes commercial, investor-state, and state-to-state matters involving multinational parties, diverse industries, and a…

Minwoo Kim acts as counsel and advisor to states and corporate clients on international trade policy, public international law, and complex cross-border disputes.

In his disputes practice, Minwoo has handled high-stakes commercial, investor-state, and state-to-state matters involving multinational parties, diverse industries, and a range of procedural regimes. He is a Professorial Lecturer in Law at George Washington University School of Law (Arbitration) and serves as an international arbitrator.

In his trade practice, Minwoo advises companies, trade associations, and governments on U.S. trade and tariff measures, as well as responsive measures by foreign governments. He counsels clients on the interpretation and strategic use of international economic agreements—including free trade agreements (FTAs), bilateral investment treaties (BITs), and agreements within the World Trade Organization framework—to address market barriers and resolve disputes.

A native of Korea, he regularly advises Korean companies and government entities, as well as multinational clients with business interests in Korea, on cross-border regulatory, trade, investment, and dispute matters.

Prior to joining the firm, Minwoo was a judicial intern for Hon. Rudolph Contreras, U.S. District Court for the District of Columbia, a legal intern at the Integrity Vice Presidency, the World Bank, and an intern at the National Assembly of Korea, the Foreign Affairs and Unification Committee. He also maintains an active pro bono practice.

Photo of Kate McNulty Kate McNulty

Kate McNulty is a senior associate in the Washington office who helps clients navigate complex international trade and investment matters. She counsels companies, trade associations, and governments on U.S. trade and tariff measures, as well as implementation of responsive measures by foreign governments.

Kate McNulty is a senior associate in the Washington office who helps clients navigate complex international trade and investment matters. She counsels companies, trade associations, and governments on U.S. trade and tariff measures, as well as implementation of responsive measures by foreign governments. She provides legal and strategic advice to clients on global policy issues and geopolitical risks, including assessing and mitigating reputational, economic, or physical risk to their businesses or investments. She advises clients on the application and use of international treaties—including free trade agreements (FTAs), bilateral investment treaties (BITs), and agreements under World Trade Organization (WTO) framework—to open markets and resolve disputes, also advising clients seeking to understand and engage with the negotiation and implementation of such agreements.

Kate also focuses her trade practice on U.S. anti-forced labor laws as well as business-related human rights matters, advising clients on the application and enforcement of the Uyghur Forced Labor Prevention Act (UFLPA) and Withhold Release Orders (WROs) issued by the U.S. government. She helps clients develop and implement strategies to mitigate supply chain risks, including by building compliance programs, developing due diligence procedures, and conducting risk assessments. She also advises clients on conducting human rights-related investigations and implementing related findings.

Kate has represented corporate clients in both commercial and investment treaty arbitrations, including under ICSID, ICC, UNCITRAL, and ICDR rules, and also represents clients in proceedings before U.S. administrative bodies and U.S. courts, including in trade remedy proceedings (AD/CVD).

She also maintains an active pro bono practice focused on international human rights and public international law. She has represented U.S.-funded media outlet Radio Free Europe/Radio Liberty to secure the release of one of its journalists in a prisoner exchange with Russia. Her work also includes representation of the Clooney Foundation for Justice, the American Bar Association Center for Human Rights, and the Public International Law & Policy Group.