I believe kindness hasn’t changed in the last 200 years - try it.

You are correct that importers pay tariffs on paper but that doesn’t always mean the tariffs are paid by the importers in real terms. Exporters may not want to change prices for competitiveness to local goods so in the end regardless of the actual invoice, the exporter is paying for those tariffs. You can find multiple exporters talking about absorbing those costs. I

While there are niches where this can happen, in practice the consumer generally pays. If nothing else, most companies who produce export goods simply do not have the margins to absorb a 15% cost. What boring manufacturing industry has 15% net margins?