As has been explained the calculations are based on trade imbalances not tariffs or other trade restrictions. Say Cote Divoire sells a bit more to the US in goods than US sells to Cote Divoire - then Trump is saying that to balance it out he charges them a tariff based on half of the percentage imbalance. Could be because people in the US like chocolate - cocao beans don't grow in the United States.
To calculate the balance he leaves out services - banking, netflix, youtube, facebook, all not included which would in many cases balance it out.
Why should Cote D'ivoire be penalised for selling stuff to US if they buy less? Is it be a bad thing for one country to sell more to the other country? Why should the figures for trade be the same?
The 10 per cent tariffs are mainly where the US in fact sells more to the country e.g. Australia. Once again not taking into account services which would make it even more one sided. Not sure how the logic works that 10 per cent should apply - they come up with fake issues for those countries by looking at individual items e.g. Australian limits US beef for reasonable reasons and has special rules for medicine that make it cheaper - rules that Trump supporters would love in their own country .
The only logic is that Trump is using America's power to force other countries to make further concessions to trade. Bully them into submission. But the figures above are not based on calculations that make sense.