I can't really frame this as a global criticism either, the system has clearly evolved around the fact that importers of cheap overseas goods are constantly trying to game the rules to pay lower tariffs than competitors (see Ford with the Transit Connect).
The most frustrating part is political, and two parts:
* US politics have destabilized so much in the last decade that the rules are constantly changing, exceptions being granted and taken away, etc. This has dramatically increased the amount of brain share devoted to tariff engineering rather than product engineering.
* The tariff exclusion process (especially the recent Section 301 tariffs) is heavily lobbyist based. Small players are basically crushed while larger competitors are granted exclusions.