
Selling PC Parts in 2026: Section 301, Section 232 Semiconductor Tariffs, Expiring Exclusions and Related-Party Pricing
Chinese-origin graphics cards and motherboards mostly sit on Section 301 List 3 at 25%, some under temporary exclusions; an extra 12.5% applies from July 24, 2026; Section 232 covers only certain advanced chips; IEEPA duties can be refunded. A related factory's price drives both duty and U.S. income tax, and §1059A caps inventory basis at customs value.
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