Twelve U.S. states filed this lawsuit against President Donald Trump, the Department of Homeland Security, and U.S. Customs and Border Protection, challenging the President’s imposition of tariffs on imports from Canada, Mexico, China, and 57 other countries under the International Emergency Economic Powers Act (IEEPA). The plaintiffs argue that the statute authorizes the President to act only in response to “an unusual or extraordinary threat,” which they contend did not exist when the tariffs were issued. They also argue that the tariffs violate the Constitution by infringing on Congress’s exclusive power to levy taxes and duties, raising claims under the Separation of Powers and the Administrative Procedure Act (APA).