>>512745528 (OP)Yes, the tarrif is on the other country.
They can (and often do) pass the cost to the customer.
Either side chooses if they are going to pay. It's still up to the tariffed party to choose how to deal with it.
Either the other country eats the cost, stops selling to the customer (the US in this case), or raises their prices.
This effects cheap, very low margin profit items and companies the most since the increased cost destroys that strategy.
Saying the tariff is a tax on the customer is a flat lie. It's not even the country that the tariff is applied to unless you're talking about government run business (like all of China) if you want to get technical, it's the companies in those countries that choose what to do with the tax.
Yes, companies can pass it to the customer but it's going to eat into their margin and make the product they're trying to sell less attractive.