Most enclosures are made from sheet steel, galvanized steel (for corrosion resistance), or specially rated plastic composites. Material Selection & Cutting: Large coils or sheets of metal are fed into powerful cutting machines. Distribution boxes – the unsung heroes tucked away in utility closets or basements – are more than just metal shells. They're sophisticated control centers managing electricity flow safely. A distribution box is an essential component in electrical engineering, widely applied in residential, commercial, and industrial projects. What is the difference between thermoset and thermoplastic materials? You can find distribution boxes made from various distribution box materials such as steel, aluminum, PVC, polycarbonate, high-density polyethylene, and thermoset plastics like SMC.