"Shipping carriers or US Customs usually charge $5–$30 in processing fees. Add the item price, import fees, and processing fees to estimate your final cost."
https://pages.ebay.com/tariffs/
Not something I'm doing for a $5 item... I'll sit back and wait until the Supreme Court finds the tariffs are illegal, and the Fed has to pay every cent back to the businesses, suddenly sending the US spiraling into the biggest budget deficit in history.
The vast bulk of tariffs are surely paid by the buyer, not the seller.
The US has declared import tariffs are to be paid by the importer/shipper, not collected from the end purchaser after... The opposite of the rest of the world.
If you look through eBay, at items coming from China, you'll see most are noted as:
Import fees: Includes import fees
This item includes applicable import fees—you won’t pay anything extra after checkout."
It seems to be a rare exception that you'll see the seller is not paying the tariffs:
Import fees: Import fees due prior to delivery
Due to US customs policies, the buyer of this item will need to pay import fees to the shipping carrier prior to delivery.It's a minefield for eBay buyers who likely won't notice the footnote means their $5 purchase will cost them $20+ in fees. They now have something else to lookout for that doesn't show up in the table of search results. Something only in a small note on the item's product page. Something that might mean significant extra cost if you aren't careful when shopping.