Sourcing adjustable cabinet legs from China
Base-metal adjustable cabinet legs from China carry 0% UK duty under the furniture-fittings line, with no trade remedy recorded. Consumer products must be safe. Specify mounting dimensions, usable adjustment travel and load performance at full extension. Cambridge China Bridge sources adjustable cabinet legs.

Duty on base-metal cabinet legs
Read from the UK Trade Tariff on 29 September 2026, heading 8302 covers base-metal mountings and fittings, including fittings suitable for furniture. For adjustable cabinet legs that qualify as base-metal furniture fittings, the relevant candidate is 8302 42 00 90. The table shows product variants sharing this line, rather than separate tariff classifications.
The supplied tariff record gives this line 0% duty for goods from China, with no anti-dumping or countervailing duty, suspension or attached import control. This guide concerns base-metal fittings; do not apply its classification automatically to predominantly plastic legs or complete furniture.
Confirm the commodity code using the material, construction, mounting arrangement and intended use. For the wider heading, see steel machinery levelling feet.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Base-metal adjustable cabinet legs | 8302 42 00 90 | 0% | None |
Specify mounting, travel and cabinet load
Send a drawing showing the mounting plate or socket, fixing-hole positions, cabinet base thickness, thread form, minimum and maximum fitted height, floor-pad shape and plinth-clip interface. State whether adjustment must remain accessible after the cabinet and plinth are fitted.
Agree load performance at the greatest permitted extension, including how the leg attaches to the cabinet. Test the assembly with the intended cabinet base and fixings. Consumer products must be safe; retain the agreed test results and fitting instructions as purchasing records.
Worked duty example
Illustrative example, not a quote: Illustrative order: 2,000 base-metal adjustable cabinet legs under 8302 42 00 90, invoiced at £7,000 free on board, with £600 of freight and insurance to the UK. The customs value is £7,600. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £7,600, so it is £1,520. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Fit: assemble production legs on the intended cabinet base; check hole positions, socket engagement and plinth-clip fit.
Adjustment: run the thread through its usable travel; check binding, backlash and accidental separation at the end of travel.
Load: test the mounted assembly at the agreed extension and load; check bending, thread slip and mounting-plate movement.
Finish and packing: check burrs, coating damage, floor-pad retention and complete fixing packs on arrival.
What goes wrong
A leg can pass a compressed-height load test yet bend when extended. Loose threads let the cabinet settle, thin mounting plates distort, and a mismatched plinth clip leaves the kickboard insecure. A loose floor pad can expose metal to the floor.
Approve a mounted sample with the actual cabinet base and plinth before production. Inspect production assemblies against that sample and the agreed drawing. Use the quality inspection guide to plan the checks.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on adjustable cabinet legs from China?
The supplied tariff record gives base-metal furniture fittings under 8302 42 00 90 a 0% duty rate, with no anti-dumping or countervailing duty. Confirm that your cabinet legs belong in this line.
Does this code cover plastic adjustable cabinet legs?
This guide covers base-metal furniture fittings. Have predominantly plastic legs classified separately using their material, construction and intended use.
How should adjustable cabinet legs be load-tested?
Agree the load and test the mounted leg at its greatest permitted extension, using the intended cabinet base and fixings. Check bending, thread slip and attachment movement.
What should I send the factory for a matching cabinet leg?
Send the mounting drawing, cabinet base thickness, adjustment range, thread details, floor-pad specification and plinth-clip interface, together with the intended fixings.