taxes apply evenly , hence the reason they are asking for exemption., don't like tariffs? built it here.
As I wrote earlier, that is going to be very risky, and tough for Apple. The new Mac Pro requires completely different assemble process than the "trash can" predecessor. Even if the current US factory can be re-purposed, it will require major retooling, as well as considerably big investments on tools and machines. Workers also need to be retrained.
After that, since it is no longer built in China, how is tariff outside of the US going to work?