Who else than the final consumer is going to eat the tariff cost? This is so naive.
Discussion
The final customer will not eat the tariff cost because it will be too expensive. There will be a loss of goods. Or the government runs the monetary printing press and then the future will eat the costs.
Sure, you are right. Laffer curve equivalent for tariffs exists and would have the same impact and consequences. With high enough tariffs there will be no trade.
But even in that scenario it will be the final customer buying a substitute and paying premium for that. If 1m of irrigation tube from China costs $1, how much would it be locally sourced? And farmers need more than 1m, and they can't wait for the trade war to settle.