On August 19, 2026, the U.S. Court of International Trade issued an order in the Section 301 forced labor tariff legal challenges, selecting Toy Association members Learning Resources, Inc. and hand2mind, Inc. as the sample case in an effort to streamline and accelerate the litigation. The two other lawsuits challenging these tariffs, Burlap & Barrel, Inc. and Collective Horology, LLC v. Greer and State of Oregon v. Trump, have been stayed. The summary judgment hearing for Learning Resources, Inc. et al v. United States will take place on September 30^th in New York.  

Learning Resources and hand2mind filed this legal challenge on July 24^th, the same day the Section 301 forced labor tariffs went into effect. These tariffs impose duties of 10% or 12.5% on imports from 60 economies, representing 99.4% of all U.S. imports. Learning Resources and hand2mind previously brought the landmark Learning Resources, Inc. v. Trump case challenging the International Emergency Economic Power Act (IEEPA) tariffs, which the Supreme Court held were unlawful on February 20, 2026.

The Section 301 forced labor tariffs represent the third time in less than 18 months that the Administration has sought to impose substantially similar global tariffs, first under IEEPA, then under Section 122, and now under Section 301. The Section 122 tariffs were previously declared unlawful by the Court of International Trade in May and that decision is now under appeal (Burlap and Barrel, Inc. v. Trump).