Good article, but it doesn't really answer the headline question beyond
Australian trade minister Don Farrell told the Australian Broadcasting Corporation (ABC) that the tariffs were "clearly a mistake".
"Poor old penguins, I don't know what they did to Trump, but, look, I think it's an indication, to be honest with you, that this was a rushed process."
A theory I heard that's just stupid enough to seem plausible with this administration,
My conspiracy theory is that some Australian company is evading taxes or laundering money by routing it through Heard Island and it shows up as a small amount of import/export dollars.
It's got to be something like that, there was something like $1.3m of machinery exports from an island populated by penguins. Someone was doing something naughty, and whilst the way these tarrifs are calculated is idiotic, it's fun that it's exposed sonething like this.