It's called closing loopholes...
"The islands fall under Australian jurisdiction and were automatically covered by Trump’s blanket 10% tariff. Oddly, U.S. import records show a few million dollars’ worth of goods coming from these islands each year, though no one lives there and it’s not entirely clear why. The move is symbolic, making it clear that Australian imports will be tariffed equally—even if they’re shipped from obscure overseas territories."
