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Corporations are offshoring to save 5%. That is the reality of the situation. That is why it wouldn't take much of a tariff to level the playing field. Maybe 10%.

Look CEO's would put grandma in a meat grinder to shave 5% off of production costs. That would be an exaggeration but not much of one. '

CEO's would put grandma in a meat grinder to shave 5% off of production costs

. . . which is exactly the approach that did not work for the Japanese in the 1950s. Deming convinced them that quality ultimately saved money, and they stopped taking the approach of the US auto companies - that if you save a dollar a car and you make a million cars you are saving a million dollars.
Which is undeniable mathematics, all else being equal. But under that approach, quality will not be equal. Quality will suffer - and at the end of the day you find your system is designed to generate schlock. Worse, you find that out from the customers you don’t get and retain. It’s how the Japanese went from having “Made in Japan” be a byword for shoddy, to the point where the quality of Japanese autos forced the US auto manufacturers to adopt their approach to cost v. quality.