An import tax, commonly known as a tariff, is by definition a tax imposed on imported goods and is not a tax cut.
An import tax isn’t a tax. In fact, an import tax is a tax cut.

FactVerify
Source: factverify.com
Key Evidence
Investopedia defines a tariff as a tax imposed on imported goods.
investopedia.cominvestopedia.comWhat Is a Tariff and Why Are They Important?
The U.S. Government and trade organizations also describe tariffs as taxes on imports.
npr.orgnpr.orgTariffs are a tax. Are you already paying it? : Consider This from NPR : NPR
NPR and other news sources confirm tariffs are taxes paid on imports.
What the Evidence Shows
The claim that an import tax isn’t a tax and is instead a tax cut is factually incorrect. An import tax, or tariff, is explicitly defined as a tax levied by a government on goods and services brought into the country from abroad. This is supported by multiple authoritative sources which consistently describe tariffs as taxes on imports.investopedia.cominvestopedia.comWhat Is a Tariff and Why Are They Important?
npr.orgnpr.orgTariffs are a tax. Are you already paying it? : Consider This from NPR : NPR
The purpose of such taxes is often to raise government revenue or protect domestic industries by making imported goods more expensive. While economic effects of tariffs can be complex, sometimes leading to shifts in trade balances or affecting export competitiveness, this does not change the fundamental nature of an import tax as a tax. The notion that an import tax could be considered a tax cut contradicts the basic economic and legal definitions of tariffs.
There may be nuanced economic arguments about indirect effects or offsetting policies, but these do not alter the fact that an import tax itself is a form of taxation.