Sourcing cushion inserts from China

2% duty on cushion inserts

Read from the UK Trade Tariff on 30 September 2026, heading 9404 covers stuffed or internally fitted cushions alongside other bedding and furnishings. Cushion inserts filled with feathers or down fall under 9404 90 10 00; other-filled inserts fall under 9404 90 90 00. The table shows filling variants sharing these codes.

Both relevant lines carry 2% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty and no suspensions. It attaches cat and dog fur import and export controls: products containing such fur are banned from import. It also lists a cultural-goods export licence measure; ask your customs broker to confirm its relevance if you later export the goods.

Give your broker the filling composition, casing details and intended use to confirm the commodity code. For throws, bedspreads and separate decorative covers, see the throws and cushion covers guide.

Specify filling, casing and recovery

Specify the filling material, feather and down composition where relevant, net fill weight, finished dimensions, casing fabric and seam construction. Approve the insert inside the actual decorative cover: an insert can meet its dimensions yet leave corners empty or strain the cover fastening.

For domestic use, confirm with the relevant authority whether the cushions and their fillings fall within the Furniture and Furnishings (Fire) (Safety) Regulations 1988, and which filling ignitability tests, permitted alternatives and labelling requirements apply. Match test reports to the production filling and construction; agree any material change before manufacture. For wedge pillows, see our wedge pillow sourcing guide.

Agree how compressed samples will be unpacked, fluffed and assessed against the approved sample. For feather and down inserts, check casing leakage and odour; for fibre or foam inserts, check lumping and recovery after compression.

Worked duty example

Illustrative example, not a quote: 600 polyester-filled cushion inserts; illustrative order, FOB value and freight under 9404 90 90 00, invoiced at £3,500 free on board, with £1,080 of freight and insurance to the UK. The customs value is £4,580. Duty at 2% is £91.60. Import VAT at 20% is charged on the customs value plus duty, £4,671.60, so it is £934.32. Import taxes total £1,025.92; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £91.60 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fill: weigh sampled inserts and check net filling against the agreed specification, accounting for casing weight.

Fit: measure unpacked inserts and fit them into the intended covers; check corner fullness, loft and fastening strain.

Seams: inspect stitching and closure points, then compress and handle samples to check for escaping feathers or fibres.

Arrival: open cartons from different parts of the shipment; check dampness, odour, staining and recovery, and compare materials with the approved sample and test reports.

What goes wrong

A lighter filling makes the bulk order flatter than the sample. Loose seams let feathers escape, mixed fibre distributes unevenly, and prolonged compression leaves inserts misshapen. A changed filling can also break the link between production goods and the fire-test evidence.

Keep an approved insert and its material specification for comparison. Record defects by batch, open compressed samples before accepting the shipment, and resolve unexplained material changes before sale.

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.