[beerandt]

If the difference in definition between two categories is minor, then a minor modification is all that should be required.

Either it meets the definition of the lower taxed category or it doesn't, at time of import.

Any other way of interpreting it gets into intent and degrees modification, or worse, applying import taxes after the fact for domestic modifications.

Reverse the scenario: is an imported pc taxed at z need to be taxed at x and y if the only purpose was to get the parts and sell the cpus and graphics cards a la carte? If x and y were cheaper than z, do you think the govt would refund the difference?