For steel and aluminium structures, the country of assembly may have little to do with the country of origin used by customs.
U.S. Section 232 practice uses a melt-and-pour or smelt-and-cast test, and the 2026 framework includes a threshold for products whose metal content by weight is 15 percent or less. The EU safeguard regime introduced a melt-and-pour origin rule from 1 July 2026.
The common thread is an anti-circumvention rule aimed at third-country transshipment.
Why this entry exists
A determination flow
Start with the HS classification, then the metal content, then the country where the metal was melted and cast. Only after that does assembly location matter. Structures commonly fall under headings such as 7308.90.
The framework
Two jurisdictions compared
We tabulate the U.S. and EU rules side by side, including the treatment of full customs value and the rolling inclusion of derivative products.
A live editorial conflict
Secondary sources claim a 20 percent rate applied to PV racking from 6 April 2026. The official 2026 framework sets out 50, 25, 15 and 10 percent tiers plus the 15 percent exemption. Our entries follow the Federal Register and CBP guidance.
Data box
| Field | Value as reported |
|---|---|
| U.S. rule | melt-and-pour / smelt-and-cast |
| Metal-content threshold | 15 percent or less by weight, exemption condition |
| EU rule | melt-and-pour origin from 1 July 2026 |
| HS reference | 7308.90 structures and parts |
| Valuation | Full customs value |
All figures above are quoted with the unit and reference period used by the primary source. They are reproduced here for reference, not independently re-measured.
How to use it in a tender or a brief: verification note
The claim of a 20 percent PV-racking rate from 6 April 2026 appears only in secondary sources and conflicts with the official tier structure. We use Federal Register and CBP texts only.
What to watch next
CBP guidance on the rolling inclusion of derivative products and the treatment of mixed-material assemblies.
Primary sources
- U.S. Proclamation 2026-04-02 and annexes / Federal Register
- CBP CSMS guidance
- EU steel safeguard regulation, effective 2026-07-01 / EUR-Lex
Researched and written by the solarrack.wiki editorial desk. Every figure in this article carries a source and a verification note; where a claim could not be confirmed against a primary document, it is labelled as such. Corrections: [email protected]
