Sourcing faux fur hand muffs from China

2% duty for hand muffs under heading 4304

Read from the UK Trade Tariff on 8 October 2026, heading 4304 covers artificial fur and articles thereof. The supplied tariff record contains a single commodity line, 4304 00 00 00, carrying 2% duty for goods from China. It lists no anti-dumping or countervailing duty, suspensions or import controls.

The table shows hand-muff design variants sharing that commodity line, rather than separate tariff subdivisions. This guide concerns unheated faux fur hand muffs. Confirm the finished item's materials and construction using our commodity code guide. For related accessories within the wider heading, see faux fur earmuffs.

Specify the pile, hand openings and lining

Specify the pile fibre, backing, colour, pile direction, density and finished dimensions. Define the hand-opening size, lining fabric, padding and seam construction. For straps, agree the attachment position, adjustment and fastening. For pockets, approve the zip placement so it does not catch hands or the lining.

Textile products need fibre-content labelling, and consumer products supplied in Great Britain must be safe in normal or reasonably foreseeable use. Approve the composition wording and cleaning instructions with the sample. Ask for fibre identification if the pile's origin is uncertain, and agree a shedding check before production.

Worked duty example

Illustrative example, not a quote: 300 lined faux fur hand muffs, illustrative order 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 and authenticity: part the pile to inspect the backing, compare colour and direction with the approved sample, and investigate any material that appears to grow from skin.

Hand openings and lining: insert and withdraw hands, check usable space, feel for rough internal seams, and confirm that the lining does not pull out or twist.

Straps and pockets: pull attachment seams against the agreed acceptance criteria, operate fastenings and zips, and check for sharp edges or trapped lining.

Shedding and labels: brush and rub sampled muffs, compare fibre labels with the agreed composition, and check for loose fibres, dye transfer and crushed pile. Use our quality inspection guide to brief the inspector.

What goes wrong

A muff can look correct in a photograph yet have tight openings, bulky internal seams or a lining that comes out with the user's hands. Weak strap attachments, snagging pocket zips and flattened pile also need checking on the finished article.

Material substitution, heavy shedding and labels copied from another fabric can undermine the order. Keep an approved finished sample and compare production against it before shipment. On arrival, unpack samples to check pile recovery, dampness, odour and lining condition before distributing stock.

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.