The Tariff of Abominations was a tariff imposed in 1828 that was designed to protect the American Industry. Because of that Northern manufacturer were to gain with the tariff because it made their goods competitive with imported goods that would become more expensive than those they made.
But Southern plantations would lose with the tariff because it raised the price of goods they could only import, they also feared that the tariff represented an unwelcome expansion of federal power into the states.