Aren't taxes supposed to be paid according to the "tax incidence", which depends on the elasticity of supply and demand? (Basically, how easy it is for respectively the seller and the buyer to find alternatives?) I guess that since a lot of products dont have domestic alternatives, US buyers have few alternatives, whereas foreign sellers have many (they dont necessarily have to sell to the US). As a result, yes, the US buyer will be paying most of the tariffs?