Update from CTDA’s Trade Attorney

Monday, February 23, 2026 from CTDA.

PRIVILEGED AND CONFIDENTIAL: ATTORNEY-CLIENT COMMUNICATIONS: CTDA MEMBER UPDATE ON TRADE ISSUES RELEVANT TO THE CERAMIC TILE INDUSTRY

In the wake of the adverse Supreme Court ruling on the additional tariffs imposed on individual countries under the International Emergency Economic Powers Act (“IEEPA”), the US Customs and Border Protection Agency (“CBP”) last night at 10 pm issued a directive ordering the removal of the IEEPA tariffs on incoming import shipments. It states, in key part:

GUIDANCE

ENDING IEEPA TARIFF COLLECTION

Duties imposed pursuant to IEEPA under the following presidential actions, including all modifications and amendments, will no longer be in effect and will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026.

Please note that the Supreme Court’s decision was three days ago and the date of CBP implementation is for import entries filed for consumption or withdrawn from warehouse after 12:00 tomorrow; this yields three days in which it appears the IEEPA tariffs still applied; for anyone who entered imported goods during that time frame, it would be advisable to file Post Summary Corrections or if such entries go to liquidation, protests.

There are two outstanding issues involving ceramic tile (as well as most other products) imported from the European Union, as well as Japan, Korea, Indonesia, and other countries with which the US concluded bilateral trade/tariff agreements last year. First, the maximum tariff rate on tile from the 27 member EU nations is 15 percent which became effective September 1st. As this is a negotiated tariff, it is uncertain that it would fall under the Court decision, although that would apply to the preceding “reciprocal” tariffs paid on EU tile imported after these became effective on April 9, 2025 and paid until September 1st. Second, it is uncertain that the 15 percent new “global” tariff to be imposed on all countries will apply to products of the EU, as that would raise the standard US tariff on EU tile to 30 percent. As yet, no such decision has been issued by the Administration but the EU is adamant in its opposition to this added tariff.

Please note that the Court decision and Customs’ implementation of it have no impact on:

  1. The 50 percent “Section 232” US tariffs on most aluminum, steel, and copper items and specified “derivative products” containing those metals;
  2. Section 301 tariffs on China;
  3. Antidumping or countervailing duties on China, India, or any other country.

We will have an update on these tariffs, including information regarding the tariff refund process, in a later memorandum this week as more details become available.

Should you have any questions regarding this member alert, please contact CTDA Legal Counsel at the following telephone number and email address:

 

Robin Grover
Law Office of Robin W. Grover
Washington, D.C.
Tel. No.: 202-302-1653