Tariffs are not taxes. They are fees imposed on another country’s goods.
Why would Congress have an approval authority?
The budget (CR) has been approved and the Executive is charged with implementing it in a fiduciary fashion. Tariffs are unrealized income when they are collected.
Yep. This is an action of foreign policy and diplomacy, totally within the Constitutional duties of the Executive Branch.
Sorry, Congresscritters. You gotta stay in your lane. When it comes to foreign policy (other than declaring war), the Chief Executive has authority. However, since you delegated a bunch of your authority to the President with the War Powers Act, he can do a lot of that too.
Article 1 Section 8 begins: "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises..."
Hard to get more fundamental than that.
They've delegated some of that authority but they can take it back.