A couple arguments/considerations:
Name any two countries who have ever had Free Trade.
If tariffs are bad and he lowest cost goods from abroad is good, then cant government most help the US by subsidizing or mandating the purchase of only the lowest cost goods from abroad?
Penalizing reportable income is a far worse sin than penalizing foreign goods.
Singapore and Hong Kong have very few natural resources and probably come closest to having true Free Trade. Here is a list I found.
Country........................2010...Score...2009
Singapore........................ 1...... 6.06...... 1
Hong Kong SAR ................2...... 5.70. .....2
Denmark .........................3...... 5.41...... 4
Sweden ...........................4...... 5.41...... 5
Switzerland ......................5....... 5.37..... 3
New Zealand.................... 6....... 5.33.... 11
Norway............................ 7....... 5.32..... 7
Canada............................ 8....... 5.29..... 6
Luxembourg..................... 9....... 5.28.... 13
Netherlands ....................10....... 5.26.... 10
Iceland ............................11...... 5.26.... n/a
Finland............................ 12...... 5.25...... 8
Germany .........................13...... 5.20..... 12
Austria ...........................14....... 5.17...... 9
Australia ........................15....... 5.13..... 14
United Arab Emirates........ 16....... 5.12..... 18
United Kingdom ...............17....... 5.06.... 20
Chile ..............................18....... 5.06.... 19
United States .................19....... 5.03.... 16
France ............................20....... 5.02.... 17
I think it would be best if the government just got out of the picture.