Not necessarily - it would likely just be passed along to the consumer, so that iPhones in America would cost double what they do in China. There are more consumers in China than in America, so if Apple's forced to choose between manufacturing in America and getting taxed for every unit they sell in China vs. manufacturing in China and getting taxed for every unit they sell in America, they'd pick the latter. American iPhone buyers tend to be relatively price-insensitive anyway.