Technically American based Importers & corps are required to pay tariff based on the country & than they pass it on but what's almost never reported is profit margins are all different & some items like computer hardware don't even have a 5% profit so adding a 10% tariff makes consumers pay 5% more.
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Importers can decide how much of the tariff to pass on to their customers (other businesses or direct consumers depending on product). Larger businesses can often afford to eat some of the tariffs. This puts small business at a disadvantage as they simply cannot.
