Sourcing faux fur leg warmers from China

2% duty under heading 4304

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

The table shows product variants against the same commodity line. The rate applies only where the finished leg warmer belongs in this heading. Confirm the commodity code using the pile, backing, lining and finished construction. See the wider faux fur guide for the distinction between artificial fur articles, textile fabric and clothing.

Specify the pile, opening and fit

Specify the pile and backing fibres, pile height, density, colour, tipping and direction. Define the finished length, relaxed and stretched opening, lower opening and seam position. State whether the leg warmers fit over bare legs, trousers or boots, and approve a sample on the intended wearer and footwear.

Agree lining material, elastic recovery, seam strength, shedding acceptance and care instructions. Textile labels must show fibre content. Consumer products supplied in Great Britain must be safe under the applicable general product safety rules. Include slipping, snagging and loose decorations in the product review.

Worked duty example

Illustrative example, not a quote: 300 pairs of faux fur leg warmers, illustrative only and subject to classification 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: examine the pile base for a textile backing and arrange fibre identification if there is doubt about real fur substitution.

Fit and recovery: measure against the approved specification, stretch the opening repeatedly and check that it holds without uncomfortable pressure or slipping.

Pairs and seams: compare colour, pile direction and length within each pair; inspect stretched seams, exposed backing and loose elastic.

Shedding and labels: brush and rub samples against the agreed acceptance sample, check dye transfer onto pale fabric, and compare fibre labels and care instructions with the approved documents.

What goes wrong

A sample can fit while production stock slips because the opening or elastic has changed. Opposing pile directions make a pair look mismatched, and weak seams can open when pulled over boots. Agree the measuring method and retain an approved pair for comparison.

Dense-looking samples can become sparse after brushing, while packed goods may arrive with flattened pile or damp odours. Check recovery after unpacking and investigate material or label discrepancies before releasing stock. Use the quality inspection guide to brief the inspection.

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.