Sourcing faux fur earmuffs from China

2% duty where heading 4304 applies

Read from the UK Trade Tariff on 8 October 2026, heading 4304 covers artificial fur and articles thereof. The supplied line, 4304 00 00 00, carries 2% duty for goods from China, with no anti-dumping or countervailing measure, suspension or attached import control recorded.

The table shows product variants against the same supplied commodity line, rather than separate tariff subdivisions. Use it only where classification under 4304 is confirmed. HMRC's textile apparel guidance classifies textile earmuffs under heading 6117 or 6217; the description 'faux fur' alone is insufficient to select the code.

Give your customs broker the finished sample, material breakdown and pile construction, then confirm the commodity code. See the faux fur scarves guide for the wider heading and UK import duty and VAT for the calculation method.

Specify the pile, ear pads and headband

Specify the pile fibre, backing, pile height, density, colour and permitted shedding. Define ear-pad dimensions, lining and padding, headband material, adjustment range and folding mechanism. Approve a sample for coverage, pressure against the ears and comfort with glasses. Record how the pile is attached to the backing for the classification review.

Consumer products supplied in Great Britain must be safe under the applicable general product safety rules. Textile products require fibre-content labelling where the textile rules apply. Agree the label wording, position and cleaning instructions before production, and compare the declared composition with the actual materials.

Worked duty example

Illustrative example, not a quote: Illustrative order: 3,000 pairs of faux fur earmuffs, assuming classification under this code under 4304 00 00 00, invoiced at £9,000 free on board, with £500 of freight and insurance to the UK. The customs value is £9,500. Duty at 2% is £190. Import VAT at 20% is charged on the customs value plus duty, £9,690, so it is £1,938. Import taxes total £2,128; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £190 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Pile authenticity: inspect the backing beneath the pile and arrange fibre identification if uncertain. Check shedding by brushing and rubbing samples against the agreed acceptance criteria.

Fit and mechanism: compare ear coverage and headband pressure with the approved sample. Operate adjusters and folding joints; check for slipping, trapped skin and exposed sharp edges.

Seams and padding: inspect pad attachment, seam openings, uneven filling and exposed backing. Check that the ear pads sit evenly and retain their shape after unpacking.

Colour and labels: compare paired pads and headband coverings in daylight. Check dye transfer, composition labels and cleaning instructions. Use the quality inspection guide to prepare the inspection brief.

What goes wrong

Earmuffs can look correct in photographs but arrive with tight headbands, slipping adjusters or flattened padding. Loose seams expose the frame, and pile may shed onto clothing. Compare production samples with the approved fit sample and check unpacked stock before distribution.

Material substitution can change the feel, shedding and classification evidence. Real fur can also be supplied as faux. Keep the approved material specification, check the pile backing and investigate mismatched fibre labels before accepting the shipment.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.