The founding fathers saw it as a tax on foreigners. And a voluntary one at that, as you could buy American products instead of imported ones.
How is a tariff a tax on foreigners? A tariff is just another cost of business. Corporations do not and can not absorb costs and stay in business. All costs are passed to the consumer. Americans are consumers. The tariff portion of the COGS travels from the consumer to the corporation to the fedguv. A tax.