No different than if the product is produced by 135 other countries who will also assess the 15% tax

on their resident corporationsi that sell in the U.S.

U.S. based corporations have significant benefits that result from government expenditures...from transportation and communication infrastructure, to skilled workers whose educations are underwritten by government loans, and Intellectual Property protections, to name a few...(see linked article).t...
Corporations need to pay their fair share for those benefits...just like all citizens....a minimum assessment of 15% is far from onerous and every corp should be paying at least 15%...as 135 other countries also agree.

Link: https://www.usa-corporate.com/why-set-up-a-company-in-the-us/?cn-reloaded=1