It's a middle-class and lower-class tax, 100%.
And I mean, the US is the biggest consumer country in the world. If they want to stop buying shit, cool, buy less shit. Otherwise, they need to be aware that setting up the infrastructure to bring jobs back to the US is a decades-long undertaking and, quite honestly, will fail.
The US cannot offer sweat-shop level production, and so long as other countries DO, those of us who make shit with actual... y'know... laws and protections and shit... we'll always lose manufacturing to them. Canada, the US, EU, etc... we have labour laws and so long as we do it's always going to make getting these company owners to manufacture here very difficult, unfortunately.