A variable oil import fee might be tolerable particularly if the proceeds were applied to the highway trust fund or some other application. As the US still imports several million barrels a day of foreign oil setting a $10 per barrel import fee would quickly mop up any surplus in the US ( assuming the oil can actually be moved which might be a problem for WTI) and put a floor under US oil prices that would still be low just not bargain basement.
What we don’t want is the Tverberg situation where production is lost for good during a price slump only to see prices soar as global demand exceeds supply. As prices recover the oil tax import tax is reduced.