In which case the off-shoring companies can and will move their head office to Ireland (which Apple has already done), and become Irish companies. That way the tarriff won't apply to them.
Those American companies who don't want to move to Ireland, can (quite reasonably) sue because foreign based suppliers are being given preferential treatment over American companies. They'll win too.
Gawd...you're as dumb as a bag of hockey pucks.....incidentally when's the last time your national sport had an NHL championship?

Corporations are using Ireland as their corporate headquarters...they haven't moved a lick of manufacturing there.
I don't give a rat's ass about hockey. If the NHL were to disappear tomorrow, I wouldn't miss it.
You said that only American companies which off-shore would be subject to tariffs. How exactly do you think that can be enforced? How do you think Americans will react to a 35% tariff on their basic purchases like clothing, kitchen wares, etc.?
Since the new made-in-America products will be priced higher to reflect the costs of moving manufacturing home, buying new equipment, construction/renovations to facilities to house the manufacturing, and other costs for bringing the jobs home, do you propose to keep out competing goods manufactured in Third World countries, in order to ensure American companies don't go out of business?
No matter how you propose it, there is no reasonable way of forcing companies to bring jobs back to the US. That ship has sailed.
It was just one of the hundreds of false promises Trump made.