Congress is not empowered to tax for those purposes which are within the exclusive province of the States. Justice John Marshall, Gibbons v. Ogden, 1824.
I suspect that Trump has room to use taxes to punish USA car manufactures who use foreign labor while still overall lowering taxes by enforcing constitutional limits on federal taxes.
Those limited powers include levying duties on imports and regulating trade with foreign countries. Trump is right, and you are wrong.