…is simply an inversion of the Discount/Rebate policy at retail sale. In other words you Rebate the costs of the tarrif for the importer which Discounts any price/cost increase to the importer and hence they do not pass any price/cost increase on to the remainder of the economic process. And if the importer tries to increase costs by “greedflation” or any other illigitimate means then the 100% tax on price increases applies to them.

Or do not enforce a tarrif at all and simply Gift the importer the exact or a sufficient amount of the margin between the exporter’s price and the importer’s cost of manufacturing to induce the importer to manufacture in the USA.