Are you still using the same Apple ID on the new iPhone, that you were using with the destroyed one?
FYI, Apple currently only allows up to 16 tags per Apple ID.
Since the iPhone you initially paired an AirTag with is no longer "available," you should be able to use your new iPhone with the same Apple ID to connect and manage that AirTag. To double-check, that you didn't miss something, here are the steps:
- On the new iPhone, launch the "Find My" app.
- Tap on the "Items" tab: In the "Find My" app, select the "Items" tab at the bottom of the screen.
- Press the "Add Item" button, and then choose "Add AirTag." Follow the on-screen instructions to pair the AirTag with your new iPhone.
- You'll be prompted to sign in with the Apple ID associated with the AirTag. Ensure it's the same Apple ID that was used when you first set up the AirTag.
- Follow the remaining steps to complete the setup process.