Thank you for the additional information.
I am sorry to hear of your dilemma. I realize how frustrating this is for you and I hope to provide you information which is accurate and useful, even though it may not be the news you were hoping to get.
I think you already know the answer but are looking for confirmation.
It is a violation of federal law and international treaty to participate in such a scheme to defraud another country from lawful import fees and duties.
You and your customer will need to figure out a lawful way to defer or reduce the import tariffs. There are legal ways, but you will need to identify a more compliant avenue to meet your purpose. I would strongly suggest you consult a US attorney versed in international trade
If you need help locating a qualified attorney, try Martindale Hubble. Many attorneys themselves use this site to locate attorneys outside their jurisdiction
It is a huge worldwide database searchable by location and specialty.
I am sorry. I realize this is not the answer you were hoping for. As a professional, however, I am sometimes placed in the position of having to deliver news which is not favorable to a customer's position, but accurately reflects their position under the law. I hate it, but it happens and I ask that you not penalize me for having to deliver less than favorable news.
It is my privilege to assist you. Let me know if you need further information. I hope I have helped you beyond your expectations in the service I have provided to you. I am here for you.
Please remember to rate my answer when our communication is completed so I will be compensated for my time in providing you with the information you requested.
If you feel the need to provide a low rating, please stop and reply to me via the REPLY button with whatever issue or clarification you may need. I will happily answer your follow-up questions and assist you until I am able to explain the answer to your satisfaction. Please also remember that I cannot control whether the law is favorable to your situation, so please do not penalize me for having to deliver bad news.