According to Ryan Peterson, the CEO of Flexport, there was a large increase in the number of foreign companies registered as the "importer of record" in the US as a result of the tariffs. On the Odd Lots podcast, he stated this was due to fraud: companies set up subsidiary corps in the US, which then imported goods from their parent/sibling/related companies at much lower prices than market value. Because tariffs are a percentage of the value, this made them lower. Then the subsidiary could turn around and sell it in the US at market rates.