You can see from what Trump actually said that he believes that import tariffs are paid by the government of the country of origin. When he said that he would make Mexico pay for the wall, he meant it literally.
He also believes that imposing tariffs will magically lead to the instant revival of manufacturing industry in the United States as all imported goods are replaced by domestic ones.
This is what he really believes. This is the foundation of his economic policy. This is how he expects to “bring the jobs home”.