Sourcing cotton oilcloth fabric from China

Duty depends on the coating

Read from the UK Trade Tariff on 1 October 2026, heading 5907 covers textile fabrics otherwise impregnated, coated or covered, and painted scenery canvas. Cotton oilcloth falls within this guide only where its coating and construction support classification under 5907 00 00 90. The supplied tariff facts contain only this relevant commodity line, so the table has a single row.

Goods from China under this line carry 4% duty. The supplied facts list no anti-dumping or countervailing duty, suspension or attached import control for it. The suspension elsewhere in the heading concerns adhesive-coated fabric with embedded spheres and does not describe ordinary cotton oilcloth.

Ask the factory for the cotton base specification and full coating composition. Plastic-coated fabrics belong under heading 5903 and rubberised fabrics under 5906; the sales name 'oilcloth' does not establish the code. Confirm your commodity code. For the wider product family, see waxed cotton fabric.

Specify the cotton base and oilcloth finish

Specify the base fibre composition, weave, finished width, mass per area, coating ingredients and coated face. Agree colour, print repeat, surface gloss, flexibility and the intended cleaning method against an approved sample. Ask whether the coating is oil-based, wax-based or plastic rather than accepting 'oilcloth' as a material description.

UK REACH restrictions can limit, ban or set conditions on substances. Ask for coating and colourant information and evidence addressing the restrictions applicable to the actual formulation and intended use. Textile labels must show fibre content. Agree accurate fibre information for the cotton base rather than treating the coating description as a fibre declaration.

Worked duty example

Illustrative example, not a quote: Illustrative order: 1,800 metres of cotton oilcloth in rolls under 5907 00 00 90, invoiced at £14,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £15,200. Duty at 4% is £608. Import VAT at 20% is charged on the customs value plus duty, £15,808, so it is £3,161.60. Import taxes total £3,769.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £608 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Construction: compare base cloth, finished width, mass and coating coverage with the approved sample; check roll ends and samples from within the roll.

Surface: inspect for pinholes, streaks, tackiness and coating transfer onto the reverse face; flex samples to look for cracks or separation.

Colour and cleaning: compare shades and print alignment across rolls; wipe samples using the agreed cleaner and check for colour transfer, whitening or surface damage.

Packing: check declared roll lengths, roll identification and fibre information; inspect for creases, crushed cores, damp wrapping and faces sticking together.

What goes wrong

A supplier may use 'cotton oilcloth' for plastic-coated cotton, leaving the buyer with a different construction and tariff classification. Keep the coating formulation, approved sample and order description consistent, and require agreement before a material substitution.

Check for uneven coating, sticky surfaces, print rubbing and cracking at folds. A satisfactory small swatch can conceal variation along a production roll. Inspect bulk samples and agree how defects, joins and unusable lengths will be recorded before dispatch.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.