The Short Version
This claim is false. Tariffs are legally paid by U.S. importers, not foreign governments. Multiple independent economic studies — from the Kiel Institute, University of Chicago, Harvard, CFR, Tax Foundation, and Goldman Sachs — consistently find that American businesses and consumers bear the vast majority (75–96%) of tariff costs through higher prices. Foreign exporters may absorb a small minority share through price concessions, but this does not support the claim that foreign countries "pay" the tariffs.