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 This is a logic gap. Buying things at a higher price ≠ paying a tax. You can not buy the steel Zhang can't refuse to pay the tariff, big difference. 
 Tarrifs are taxes.
Tarrifs result in a higher price.

By your logic Zhang can refuse to pay the tarrif by not making sales.

Neither Zhang, nor the customer wanted the tarrif. Its imposed by a third party who leeches value as a tax.