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Manufactured or assembled in China = 145% doesn't matter pass through where))

Yes, but it's essentially fraud. The common term is "Origin washing." You have to declare the origin of the shipment, and the exception is that it goes through "substantial transformation."

If you were to buy a bunch of components from China, have them shipped to Australia and assembled there, then shipped to the US, you would pay the tariff applied to Australia, not China. Of course, you probably are paying some sort of import tax when the components make their way into Australia too.

On the customs form, you're supposed to specify "country of origin". Tariffs are based on where the item was created, not just where it went in the mail box. Things get more complicated when they are built with parts from various countries.

There’s lots of loopholes. The federal govnerment has some to allow the government to buy things like Lenovo computers.

Could be interpreted as smuggling or customs fraud.