My question is, if a importer buys a widget for $100 and pay 10% which is $110 and they sell in the USA for $400 how come I got to pay 10% of the retail which would total $440. If importer would only charge $410 that would only be a 2.5% increase.
Silly man, stop looking behind the curtain.
That kind of 400% markup either way is the kind of markup drug cartels would love to have. For a more serious answer, using more realistic markups, see my reply above.