The label "tariffs charged to the US" is just straight-up wrong, either due to incompetence or malice (likely to justify the high tariffs).
But basing the tariffs on import/export ratio makes sense if your goal is to be a net exporter with every country, as it discourages imports until that's the case. It's still somewhat arbitrary though; my guess is that the White House is pursuing that goal mostly for political, not economical reasons.
I would love to hear the plan on how the US can be a net exporter of coffee with, say, Indonesia (32% tariff). Perhaps we can take the funds from the tariffs and build mass greenhouses?
It's because he thinks trade deficits are somehow a subsidy. He has literally used the terms interchangeably. He's just dumb.