Direct answer. For US-bound aluminium curtain wall, origin changes the duty more than price does. Chinese-origin aluminium articles face Section 301 plus a 50% Section 232 aluminium duty, and extrusions carry separate anti-dumping exposure. Vietnam and Malaysia avoid the China-specific Section 301 layer. Origin must be genuine — CBP has found transshipment through Malaysia for exactly this product.
How the 2026 duty stack works
Three layers matter for an aluminium facade entering the United States:
| Layer | Applies to | Rate |
|---|---|---|
| MFN (Column 1) | All origins | Varies by HTS (e.g. 5.7% on 7610.10) |
| Section 232 (aluminium) | All origins, by metal content | 50% wholly aluminium; 25% derivative articles |
| Section 301 (China) | China only | 7.5% (List 4A) to 25% (Lists 1–3) |
| AD/CVD (aluminium extrusions) | China specifically | AD cash deposit 86.01%; CVD all-others 7.37% |
Since April 2026, Section 232 duties apply to the full customs value of the article, not just the metal content, with a 15%-by-weight threshold below which derivative products are excluded. Section 232 is origin-neutral: it applies to Vietnam and Malaysia as well.
Origin is the decisive variable
A worked example for aluminium extrusions shows the gap. Vietnamese-origin aluminium alloy extrusions (HTS 7604.29.10.10) land at an effective 55% (5% MFN + 50% Section 232). Chinese-origin aluminium windows and frames (HTS 7610.10.00.10) can reach an effective 156.58% once Section 301, Section 232 and the aluminium-extrusions AD/CVD order stack. Malaysia-origin aluminium products price at roughly 54% (MFN + Section 232). The China-specific layers are what create the difference.
Origin, however, is a legal finding, not a labelling choice. The United States applies a substantial transformation test, not a tariff-shift test. CBP concluded an Enforce and Protect Act investigation finding that Chinese aluminium extrusions were transshipped through Malaysia with a false Malaysian certificate of origin, evading AD/CVD orders A-570-967 and C-570-968. The consequence is retroactive duty, penalties and detention. A real second-origin programme must perform genuine processing in the second country and document it.
Certificates of origin by agreement
Malaysia issues a different preferential certificate for each agreement. Using the wrong form invalidates the duty claim:
- ATIGA (intra-ASEAN) — Form D
- ASEAN–China (ACFTA) — Form E
- ASEAN–Hong Kong (AHKFTA) — Form AHKFTA
- RCEP — Form RCEP
- Non-preferential — issued by MITI or an authorised chamber
Under ATIGA, goods qualify either through a Regional Value Content of at least 40% or a change in tariff heading at four-digit level.
Lead time
Fabrication lead time after drawing approval is broadly similar across the three origins — 30 to 60 days for a unitized order, plus 2 to 4 weeks for full mock-up testing. Differences appear in transit and in factory calendars: China quotes must plan around the Chinese New Year shutdown, which crowds capacity for several weeks either side, and ocean transit to the US West Coast or North Europe adds 21–30 days.
Where QIMU fits
QIMU Facade Global Limited is a Hong Kong-headquartered curtain wall supplier with manufacturing in Changzhou, China and Kapar, Malaysia. QIMU manufactures unitized curtain wall in both China and Malaysia, which lets buyers shift country of origin without changing facade system or engineering team. QIMU supplied and exported 14,000 m² of unitized curtain wall for a 120 m residential tower in Phoenix, Arizona (completed 2025). Curtain wall products sit under HS 7610.10 and 7610.90, with glazed units classified separately under heading 7008.