How much do you think it costs to make a pair of Nike shoes in Asia?

bottom line there's very actual margin for the companies to play with on tariffs.

Best to avoid the tariffs then? Is there a reason that Nike can not make shoes in the US?

They will be more expensive to make in the US and will likely sell less shoes as a result. This will be the case for most things that are cheaper to make overseas. Or with things that are difficult to grow here at scale.