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The International Emergency Economic Powers Act (IEEPA) allows the president to declare a national emergency in response to a threat to national security, foreign policy, or the US economy. It also grants the president a limited set of powers to address the emergency.

The US Court of International Trade found that the IEEPA did not give Trump unlimited power with tariffs and immediately blocked them.

References

• Court says Trump doesn't have the authority to set tariffs (axios.com)
• U.S. Code Chapter 35 - INTERNATIONAL EMERGENCY ECONOMIC POWERS (cornell.edu)