US import duty rates for GPUs and AI accelerators in 2026: Nvidia H100/H200/B200, AMD MI300X, Intel Gaudi. HTS codes, country of origin, and Section 122 impact.
GPUs and AI accelerators are classified under HTS 8542.31 (electronic integrated circuits — processors and controllers) or 8473.30 (parts of computers). The MFN rate is Free (0%). Since all advanced GPUs are manufactured at TSMC in Taiwan, the country of origin is Taiwan — meaning no Section 301 applies. The primary 2026 tariff impact is the 10% Section 122 global surcharge effective February 24, 2026.
Nvidia GPUs including the H100, H200, B100, B200, and the consumer RTX 4090/5090 series are all fabricated at TSMC (Taiwan origin). They are classified under HTS 8542.31 at Free MFN + 10% Section 122 = 10% total effective duty. An H100 SXM5 at ~$30,000 list price would incur approximately $3,000 in Section 122 duty. For data center operators buying hundreds of H100s, Section 122 adds millions in procurement cost. Nvidia's disclosed ASP for H100 datacenter cards is approximately $25,000–40,000.
AMD's MI300X and upcoming CDNA4 accelerators are also TSMC-fabricated (Taiwan origin). Classification is HTS 8542.31 or 8473.30, both at Free MFN + 10% Section 122. AMD competes with Nvidia for AI training workloads at somewhat lower price points (~$10,000–15,000 per MI300X card). The 10% surcharge applies equally to AMD and Nvidia, preserving competitive pricing ratios.
Intel Gaudi AI accelerators and Xeon server CPUs are partly fabricated in Intel's US fabs (Oregon, Arizona) and partly at TSMC. US-origin wafers would have 0% additional tariff; Taiwan-origin Intel chips would face 10% Section 122. For Gaudi 2/3 accelerators fabricated at TSMC, the same 10% Section 122 applies. Intel's transition to US domestic fabrication (Intel Foundry Services) offers potential tariff advantages if fabrication remains in the US.
Consumer GPUs (RTX 4070/4080/5080/5090, RX 7900 XT, etc.) are imported as standalone cards (HTS 8473.30 — parts of computers) or as complete systems. RTX 5090 at ~$2,000 MSRP: 10% Section 122 = ~$200 effective duty per card. While tariffs rarely show as explicit line items at retail, they increase import cost for distributors and eventually consumers. MSRP adjustments for the RTX 50-series partially reflect the Section 122 impact.
Nvidia H100 and similar AI accelerator GPUs are classified under HTS 8542.31 (electronic integrated circuits — processors and controllers) for bare die/modules, or HTS 8473.30 (PCIe add-in cards) for packaged cards. Both carry Free MFN rate. Taiwan origin means no Section 301; 10% Section 122 applies.
Yes, separately from tariffs, the BIS Export Administration Regulations (EAR) impose export controls on advanced GPUs. Nvidia H100, H200, and A100 are restricted from export to China and other countries of concern under EAR 740.17(b). Export controls and tariffs are parallel systems — both may apply simultaneously.
Yes. Complete computers (HTS 8471.30) and computer parts (HTS 8473.30) are subject to Section 122. A complete server with GPUs is classified as the assembled system. The 10% surcharge applies to the declared customs value of the entire system.
Section 122 increases import cost by 10% at the customs declaration value stage. Whether this fully passes through to buyers depends on Nvidia/AMD pricing strategy, contract terms, and competitive pressure. Data center buyers on long-term volume agreements may be partially insulated; spot market buyers will see the full impact.
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