They can afford to make the phones in the US and Foxconn can out their fancy machines there
A 30-40% import tax would be far more expensive for Apple to bear than making the phones in the US
So in other words this part of Trumps MAGA plan involves putting one of America’s most successful tech manufacturers at a competitive disadvantage to their immediate rivals (Samsung, HTC, Sony, Xiaomi, Hauwei, Blackberry, etc)?
For the sake of minimum wage jobs that Americans don’t want, that are being automated out of existence anyway.