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Trump administration declares brass instruments a national security threat
(www.classicfm.com)
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And that’s basically it!
The POTUS has no power to levy taxes without an act of congress.
There are a bunch of acts of.congress that give discretionary power to the POTUS for certain specific taxes in response to certain international actions.
Here's a plausible sounding website found from a quick web search.
https://legalunitedstates.com/can-trump-still-impose-tariffs/