Emily Ley Paper Inc., operating as Simplified, a Florida-based company specializing in planners and organizational tools, has filed a lawsuit in the Northern District of Florida against the Trump administration, challenging the legality of tariffs imposed on Chinese imports.
The lawsuit alleges that President Donald J. Trump unlawfully used emergency powers to enact the tariffs, causing significant economic harm to the company.
The complaint, filed on April 3, 2025, names President Trump, the Executive Office of the President, the United States of America, and several officials from the Department of Homeland Security and U.S. Customs and Border Protection as defendants.
READ: Poll Shows AOC Could Take Chuck Schumer’s Senate Seat In 2028
Simplified argues that the tariffs, implemented through executive orders in February and March 2025, exceed the president’s authority under the International Emergency Economic Powers Act (IEEPA).
Simplified, a woman-owned business, imports materials from China and claims the increased tariffs have resulted in higher costs, competitive disadvantages, and lost profits. The lawsuit contends that the IEEPA, intended for imposing sanctions during international emergencies, does not authorize the president to impose tariffs, which are traditionally the purview of Congress.
“The President is attempting to bypass these constraints by invoking the IEEPA,” the complaint states. “But in the IEEPA’s almost 50-year history, no previous president has used it to impose tariffs. Which is not surprising, since the statute does not even mention tariffs, nor does it say anything else suggesting it authorizes presidents to tax American citizens.”
READ: Liberty Justice Center Praises New Federal Title IX Investigations Team
The lawsuit further argues that even if the IEEPA could be interpreted to allow tariffs, the president failed to demonstrate that the tariffs are “necessary” to address the stated emergency of illegal opioid imports from China. Simplified also raises concerns about the potential violation of the nondelegation doctrine, asserting that the IEEPA lacks clear guidelines for presidential authority.
Simplified is seeking a declaratory judgment that the executive orders and related tariff schedule modifications are unlawful and unconstitutional. The company also requests a permanent injunction to prevent the defendants from enforcing the tariffs and asks the court to vacate the tariff schedule modifications.
READ: Ankle Monitor Off: Spring Hill Shooter Vanishes Mid-Trial In Hernando County
“The heavy tariff the President imposed on products from China has inflicted economic and competitive harm on Plaintiff Simplified, a small business that purchases products from sources in China and pays the related tariffs,” the complaint states.
The case, filed in the Pensacola Division of the U.S. District Court for the Northern District of Florida, is set to be closely watched as it challenges the scope of presidential power in trade matters.
Please make a small donation to the Tampa Free Press to help sustain independent journalism. Your contribution enables us to continue delivering high-quality, local, and national news coverage.
Connect with us: Follow the Tampa Free Press on Facebook and Twitter for breaking news and updates.
Sign up: Subscribe to our free newsletter for a curated selection of top stories delivered straight to your inbox.
First published by the Daily Caller News Foundation.
