If you're small enough I guess you might get a way with it, if you're big enough you'll be threatened into compliance.
Either way the US customers and the rest of the world lose, everyone is a little poorer because of these tariffs.
Why doesn't Wal-Mart or whoever make a loud pronouncement that they'll fund primary campaigns against any congressperson who supports these tariffs? These companies got Citizens United passed so they can spend unlimited amounts of political money, so why don't they use this power when their business is threatened like this?
That's how autocracies work, my friend, you can't rules lawyer your way out of one, because the rules can always be changed to fuck you over some more.
Like always, the morons who carry water for the fascists think they can "control" them, or radically underestimate the damage a moron with no accountability can do.
Amazon tried to barely show consumers the tariff hurt them, and Trump called Bezos directly, and that plan went away instantly.
Companies are rightly afraid of an administration that demonstrably has nobody stopping them from doing outright criminal and illegal things, and has a rabid fanbase ready to plan bombings of whoever is the target. They know the courts can't protect them. They know the law means nothing right now. They know an entire board can be murdered and the culprits pardoned if Trump feels like it.
Trump's entire shtick is that people who go against him in the Republican party already get primaried. He doesn't even need to ask his supporters, because loyalty is an expected and intrinsic part of the MAGA movement.
This is also assuming that future elections are free and fair, or at least follow previous US rules.