And by your logic are we to assume that each and every product Walmart sells passes through Bentonville?
Specifically, an importer could delay payment on the tariff until he had a buyer for his goods by storing them tax-free in a warehouse.
Read the legislation.
About twentyfive years ago when Bentonville was their only distributorship they sure did! Today it handles a portion of the load along side other distribution centers of a similar nature. The one thing that does NOT happen with Wal-Mart goods is direct shipment to each and every individual store from the country or origin or even the port where goods arrive.