He probably had someone put it into some shitty AI and said “what is the max I should tariff”. And didn’t even review the results before going for it because he doesn’t give a fuuuuuuuuuk

If we assume he and his administration are stupid, ya maybe they messed up. But if there was a thought involved, having every piece of land subject to tariffs means there will be fewer loop holes to avoid them.

For example, changing your business address to one of these islands.