The only sure thing about the Bush administration's decision to slap nearly 200 percent tariffs on Chinese-made furniture is that the American consumer is the loser. It's not even clear whether George W. Bush's re-election chances are much improved by this transparent bid for votes from a beleaguered manufacturing base. The tariffs are so obviously a political sop to a faction that has been screaming for executive action to stop imports that they may be too little, too late. If the tariffs are meant to show the Chinese that the U.S. means to "get tough" on trade, well, that too looks unlikely. The Chinese do not seem to view the action as "tough," but rather as surpassingly unfair. They continue to grumble that charges of dumping only make sense if the U.S. wildly overestimates the cost of furniture production in China. Of course, China only has itself to blame for doubts about the veracity of costs in an economy where prices are subject to bureaucratic whim. It is impossible to tell what the true "market cost" of inputs might be even if the U.S. is deliberately assuming costs to be at the higher end of a possible range. Finally, U.S. officials are not doing anyone any favor by prattling on about creating a "level playing field" for trade with China. There are simply a whole host of areas where U.S. producers cannot hope to compete on price with their Chinese counterparts. To pretend otherwise just sows the seeds for more disappointment; it might actually steer U.S. manufacturers away from making needed changes in their operations in favor of lobbying for even bigger tariffs.