I highly doubt anything other than final assembly with the case is being done. PCB aren't hand soldered anymore, a machine does all the work. If it was built in the US, it wouldn't be dealing with tarrifs in any case so clearly, there's as much slave labor involved as every other product.

Before it becomes an issue, yes I think tariffs are dumb. Its just silly to assume these guys are the only ones doing ethical gameboy gimmick toys and that's why it's overpriced.

A quick google actually tells me it's manufactured in Malaysia so they don't even do final assembly. PCB is most likely China.