Data Center Hardware Imports

Data center hardware – servers, storage arrays, GPU systems – classify primarily under HTS 8471 (automatic data processing machines). Most enterprise gear (Dell, HPE, Lenovo, Supermicro) assembled in China or Mexico. Section 301 List 3 at 25% applies heavily to China-origin.

This guide covers U.S. import tariff and compliance for data center hardware.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

Servers HTS 8471.50.01. Storage arrays HTS 8471.70 or 8471.80. GPU systems same as servers.

Tariff stack and rates

Base 0% (HTS 8471 generally duty-free under MFN) + Section 122 (15%) + Section 301 List 3 (25% if China-origin).

Country of origin considerations

China assembly dominant. Mexico growing (Dell Reynosa, Lenovo). Vietnam emerging.

Regulatory overlay

BIS export controls for high-end GPU servers (AI restrictions). FCC for wireless interfaces. UL listing.

Mitigation opportunities

Mexican USMCA qualification. Vietnam supply diversification. BIS export license review for high-end GPU systems.

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.