The Tariff of 1828 raised taxes on imported manufactured goods from Europe, it aimed to protect the new industries from New England making the goods from Europe more expensive.
The problem was that the South was badly hurt by those tariffs, they could not sell as much as they did before and they also had to pay more for the manufactured goods they needed. Because of that, they called those tariffs “Tariffs of Abominations” and John C. Calhoun from South Carolina invoked the nullification of the laws claiming that the States had rights that were above federal laws. This echoed in the Succession from the Union.