....which has nothing to do with offshoring and importing back to the USA duty free.
I'll go back to my previous example of tires and auto manufacturing.
Bridgestone is the largest tire manufacturer in the world. They have 15 plants in the U.S., but only about four of them produce new tires for cars (the rest produce tires for agricultural equipment and off-road vehicles, or produce retreaded tires for trucks). If Bridgestone closes a plant in Tennessee and opens a new one in Vietnam, did they "offshore" all of that manufacturing capacity?