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5 Actionable Steps for Body Armor Supply Chains After the SCOTUS IEEPA Ruling

Navigate the SCOTUS IEEPA tariff ruling with 5 actionable steps for body armor supply chains. Audit HTS codes, file refunds, strengthen NIJ compliance, and more

ArmorList Editorial·February 23, 2026·5 min read

On 20 February 2026 the Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs (Trump v. V.O.S. Selections, Inc., No. 25-250, decided with Learning Resources, Inc. v. Trump, No. 24-1287). Tariffs did not end there. The same day, Proclamation 11012 imposed a temporary 10 percent ad valorem import surcharge under Section 122 of the Trade Act of 1974, effective 24 February 2026 for 150 days; the statute caps such a surcharge at 15 percent and 150 days unless Congress extends it, and CBP applied it to goods entered through 12:01 a.m. EDT on 24 July 2026. Duties under Section 232 of the Trade Expansion Act of 1962 (national security) and Section 301 of the Trade Act of 1974 (unfair trade practices) are separate authorities, which CBP administers on their own terms. In our view, for body armor manufacturers, distributors, and procurement teams, this can mean cost pressure on fibers, ceramics, composites, and finished goods.

Here is a concise guide to steps you can take to protect your operations. It is a summary of the public record as we read it on 1 October 2026, not legal or customs advice; check the record again before relying on it, and see Tariffs and body armor supply chains for the fuller record.

1. Audit your HTS classifications and sourcing mix

  • Review every input for exposure to the measures in force on the date you import. The HTS classification of each input decides which measures and rates apply to it.
  • Action: use the USITC's HTS search tool to confirm rates, and in our view calculate net landed cost before diversifying away from an origin, because measures can stack.
  • Tip: CBP issues binding classification rulings on prospective imports under 19 CFR Part 177, and places on the importer of record the duty to use reasonable care to classify. In our view, a licensed customs broker can help prepare a ruling request.

2. Preserve your IEEPA refund rights

  • If you paid IEEPA duties, CBP refunds them through a process it calls CAPE (Consolidated Administration and Processing of Entries), which opened on 20 April 2026. Check CBP's current guidance for which entries it covers.
  • Action: by statute, a protest is filed within 180 days after the date of liquidation (19 U.S.C. 1514). In our view, check whether that window is still open for any liquidated entry that carried IEEPA duties.
  • Tip: CBP's bonded warehouse program lets imported goods be stored without paying duty until they are withdrawn for consumption. Document every shipment; in our view, recoveries depend on precise records.

3. Strengthen engineering change controls

  • Tariff volatility tempts input swaps. Under NIJ's Compliance Testing Program for NIJ 0101.07, changes to a listed model's key features must be communicated to and approved by the program before they are put into the design or fielding of any model, and a change the program judges to result in a unique design must be submitted under a new model designation for testing.
  • Action: review your bill of materials (BOM) for any cost-driven changes, and in our view raise any change with the program before it reaches production. Follow-up Inspection and Testing (FIT) is the program's own inspection and sampling of listed models; it is not a step a manufacturer triggers.
  • Tip: check your models on the NIJ Compliant Products List (CPL), with the date you read it. Other standards and test reports also describe the configuration that was tested; in our view, ask the lab or the standard's body before swapping a material in armor tested to them.

4. Adjust bids and inventory strategies

  • Under the Federal Acquisition Regulation, a firm-fixed-price contract places upon the contractor maximum risk and full responsibility for all costs and resulting profit or loss, so in our view a cost jump lands on the contractor first.
  • Action: in our view, price bids with cost changes in mind, and segment inventory by entry date. A fixed-price contract with economic price adjustment provides for upward and downward revision of the price on specified contingencies (FAR 16.203); ask whether the buyer will use one.
  • Tip: in our view, when you evaluate domestic or North American sources, check the origin rules that apply to the buyer (for DoD, the Berry Amendment; for BVP-funded vests, BJA's made-in-the-United-States requirement) before committing capital.

5. Monitor and plan for mechanism shifts

  • The Section 122 surcharge ran for 150 days, and on 7 May 2026 the Court of International Trade held, 2 to 1, that it exceeded the President's authority under Section 122, enjoining its collection only as to the plaintiffs in that case; the government appealed. We found no decision on the merits at the Federal Circuit (checked 1 October 2026).
  • Action: in our view, follow CBP's Cargo Systems Messaging Service and the Federal Register for new proclamations, and stress-test your costs against more than one scenario.
  • Tip: in our view, trade associations are a useful source of updates; plan on duties persisting rather than on relief.

In our view, these steps turn tariff uncertainty into operational resilience. Questions about this article? Contact us. To get new articles by email, subscribe on the blog.

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