No, some, if not the majority, of the tariff tax is born by the foreign producer in the forms of lower margins or less wages and only some is partially born by the US consumer. It is a false meme that consumers ultimately pay for all increased cost (or get passed through all decreased cost). The easiest way to prove that is this year, corporate profits will go up more than 10% because of the new tax bill. Want to bet CPI still goes up 2% and doesn’t drop 10%?
It’s not false. You can twist the whole lower margins to say the importer absorbs the hit and sometimes that happens but that only means the margins were extraordinary to start with and would have been beat down soon enough. Or the importer decides to try and ride it out and wait for the domstic producer use the tariff protection to raise their prices at which point the importers price with the tariff will again be competitive.
If your scenario is true then tariffs are not effective at limiting imports and thereby creating good jobs since import prices do not go up. Your secnario means the gov just gets more taxes.
At every point the money comes from US consumers. The fact that the importer gets less does change the fact that the consumer paid for it.