Five American small businesses will ask a U.S. court on Tuesday to halt President Donald Trump’s “Liberation Day” tariffs, arguing the president overstepped his authority by declaring a national emergency to impose across-the-board taxes on imports from nations that sell more to the U.S. than they buy.

Tuesday’s hearing before a panel of three judges at the New York-based U.S. Court of International Trade will be the first major legal test of Trump’s tariffs.

The lawsuit was filed by the nonpartisan Liberty Justice Center on behalf of five small U.S. businesses that import goods from countries targeted by the tariffs.

The companies, which range from a New York wine and spirits importer to a Virginia-based maker of educational kits and musical instruments, say the steep........

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