"at what point would the foreigners be paying the taxes?"
At the point they get the bill from the tax man. Should they dare try to pass on their tax to the American consumer, they will be competing against American producers who pay no import tax. Let them compete in the marketplace with that tariff burden on their shoulders alone.
You "free traders" sponsored by the globalists fail on one key point: What creates the value of a product?
The answer is: human labor. Human labor produces every good and every service on this planet. Capital produces nothing. Management produces nothing. Labor produces the widget you buy.
Oh, management deserves a portion of the sale price, perhaps, 10%. But the widget is made by its laborers, who deserve to reap the profits from it.