the constitution affords taxation authority to congress. congress has delegated tariff authority to the president by section 232 of the trade expansion act of 1962; provided the department of commerce, which was also created by an act of congress, agrees with the president that is is necessary for national security reasons. fostering u.s. dependence on unreliable or unsafe imports or fundamentally threatening the ability of u.s. domestic industries to satisfy national security needs. etc
United States