Please read the FairTax legislation.
The effective rate on imported goods will be the FairTax rate! There WILL BE NO CORPORATE INCOME TAX under the FairTax.
There is no need to have both a National Retail Sales Tax (nee FairTax) AND a tariff. Tariff combined with the FairTax will kill import market — surely you don’t want to do that!
I would propose that ALL tariffs be abolished in favor of the FairTax!
Your plan tax Congressional action. We have tariffs on the books now. All Mr. Trump needs to do is increase the rates.