Only it’s not bringing back jobs. My company instead is opening new plants in other countries to continue to sell to them and with the added bonus of no shipping costs. And knowing American companies like I do, they will not pay any taxes to the US on those sales that they would have before.
However if you are talking about Trump claiming US Steel is opening new plants ( first it was 5 then 6 and later 7 he claimed) because of the tarfitts, their official response was they have no plans to open any new plants and should they in the future decide to it will be posted on their website.