Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
From April 6, 2026, Section 232 duties on steel, aluminum and copper no longer apply only to the value of the metal content but to the full value of the goods: 50% for articles made essentially of these metals, 25% for derivatives, 15% for some equipment, 10% for goods made with U.S. metal, and nothing for goods with 15% or less metal by weight.
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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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Articles are general information, not tax or legal advice for your specific situation.
