Vice President Kamala Harris has rightly been tagged as both a phony and a flip-flopper.

Her latest on immigration combines these two — a phony flip-flop.

The Beltway is all atwitter with news that “Harris flip-flops on building the border wall.”

You see, she said in her convention speech that she’d sign the failed Senate border bill, and that bill included spending on the wall, so that must mean she’s now in favor of the wall.

Build the Wall!

Vote . . . Kamala?

Well, not really.

Harris’s campaign is no doubt happy that her acolytes in the media have trumpeted this as more evidence of her move to the center (i.e., a flip-flop) — in fact, it’s likely they’re the ones who pitched it to the reporters in the first place.

The reason, of course, is that the wall is popular with a public frustrated at the Biden-Harris crowd’s opening of the border.

Not only do a majority of Americans (including a majority of independents) want more walls on the border, but more than 40% of Hispanics agree, a big jump from the first year of the Biden-Harris administration.

This is obviously why her staff concocted this storyline and why a recent Harris campaign ad flaunted images of Trump’s border wall.

They want voters who care about borders but who don’t follow politics closely to think that Harris understands their concerns.

That’s the flip-flop part of this Harris campaign ploy.

Her boss said no wall would be built on their watch, and Harris herself has repeatedly spoken out against the wall, calling it “a stupid use of money” and a “medieval vanity project.”

These are things she said in public, on camera.

Harris has never announced a flip-flop herself. Earlier flip-flops on other issues have been announced by “anonymous aides on a Friday night” (as Sen. Tom Cotton put in it ABC this weekend).

But this latest reversal wasn’t even done that way.

Instead, those anonymous staffers actually got compliant reporters to announce the flip-flop for them, so there’s less likely to be blowback from Harris’s supporters on the hard left.

That’s the flip-flop.

The phony part is this: The failed Senate bill Harris said she’d support wouldn’t actually devote any new resources to border barriers.

Instead, all it would have done was extend the deadline to use up the unspent wall money that Congress had approved in 2020.

And the reason it hadn’t been spent was because her administration had refused to spend it.

This is in keeping with the rest of this supposed “toughest border bill ever.”

The bill was “bipartisan” only because Oklahoma Republican James Lankford was duped into backing a measure drafted by the Biden-Harris DHS to codify its illegal actions.

Neither he nor his staff were knowledgeable about the intricacies of immigration policy, and they got pantsed.

And, contrary to what you may have heard, the bill failed not because Donald Trump told Republican senators to vote against it but because it was a terrible bill.

Republican voters would have punished them for passing it, especially in light of the fact that the Republicans in the House had passed a bill (H.R. 2) actually focused on fixing the border.

That means there’s no chance for the bill to pass next year even if Republicans fail to take the Senate, because it would require 60 votes, and almost all Republicans have already voted against it.

None of this is to say Harris can’t make this phony flip-flop into a genuine one.

As Sen. Cotton has also said, “If Kamala Harris has truly flip-flopped and now supports Trump’s wall, why isn’t it being built today?”

Of course, a big construction project like this can’t be completed with a snap of the fingers.

But the vice president could prove that this is a real flip-flop by holding an event at the border, where she would show contrition and admit that her administration made an emotional decision in stopping the wall and that this was a mistake.

She could call on her boss, President Biden (remember him?) and her administration’s secretary of Homeland Security, the impeached Alejandro Mayorkas, to immediately resume work on the wall.

She could explicitly call for expansion of the border wall system (which also includes, lights, roads, sensors, etc.) and ask Mayorkas to have the Border Patrol begin exploring whether there are other areas of the border, not foreseen in earlier plans, that require barriers as well, given how the illegal flows across the border have shifted.

Is any of that going to happen?

Don’t count on it.

Mark Krikorian is executive director of the Center for Immigration Studies.