Sourcing garden kneeling pads from China
Plastic garden kneeling pads entered under heading 3926 carry 6% UK duty from China. Confirm classification against the finished construction, and ensure consumer pads are safe for normal and reasonably foreseeable use in Great Britain. Cambridge China Bridge sources garden kneeling pads.
Duty on plastic garden kneeling pads
Heading 3926 covers other articles of plastics. For a finished plastic garden kneeling pad, consider 3926 90 97 90, the residual other-articles line, subject to confirmation. The table shows product variants against that same line, rather than separate tariff categories. This guide covers loose pads, so send details of any textile cover, rubber construction or attached frame when checking classification.
Read from the UK Trade Tariff on 4 October 2026, the candidate line carries 6% duty for goods from China, with no anti-dumping or countervailing measure recorded. Its suspensions name particular goods and do not identify garden kneeling pads. The tariff also attaches veterinary control, an import prohibition concerning torture and repression goods, and an export restriction concerning those goods. Confirm the applicability and any documentary requirement with your customs broker before dispatch.
Give your broker the material composition, manufacturing method, photographs and intended use. Confirm the commodity code before costing; ask HMRC or your customs broker whether an Advance Tariff Ruling would be appropriate. For the wider mat classification discussion, see yoga mats.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Other plastic articles: moulded foam garden kneeling pads, subject to classification | 3926 90 97 90 | 6% | None |
Specify cushioning, grip and cleaning
Specify the foam material in full, dimensions, thickness, weight, surface texture and carry-hole shape. Agree whether the pad is moulded or laminated, how layers are bonded, and the permitted use of recycled material. Retain an approved sample and agree practical checks for cushioning recovery after kneeling, grip on damp paving and cleaning after soil exposure.
Consumer pads sold in Great Britain must be safe under normal and reasonably foreseeable use. Ask for chemical information covering the foam, pigments, adhesives and printing. Confirm with HSE which UK REACH safe-use information and substance disclosure duties apply to the actual materials. Agree material-specific testing with the testing and certification service.
Worked duty example
Illustrative example, not a quote: Illustrative order of 3,000 plastic garden kneeling pads under 3926 90 97 90, invoiced at £6,000 free on board, with £400 of freight and insurance to the UK. The customs value is £6,400. Duty at 6% is £384. Import VAT at 20% is charged on the customs value plus duty, £6,784, so it is £1,356.80. Import taxes total £1,740.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £384 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Cushioning: compare thickness, weight and compression recovery with the retained sample; check that kneeling does not flatten the pad against the ground.
Surface: check grip dry and damp, rinse away soil, and inspect for flaking, colour transfer and persistent odour.
Construction: flex edges and carry holes; check for tearing, sharp trimming, open bonds and layer separation.
Traceability: check the producer name and address and product or batch reference on the pad or packaging, where reasonable, alongside agreed use and care information. Use the inspection guide to plan checks.
What goes wrong
A pad can match the sample's colour but feel much harder or collapse under a knee. Material substitution, inconsistent foam structure and weak layer bonding are useful checks when cushioning differs. Carry holes can tear during handling, while printing can rub off onto clothing.
Flat packing can leave dents, and damp cartons can spoil presentation. Agree packing that protects the foam and inspect cushioning, bonds and surface condition before shipment. Keep arrival samples and photographs so complaints can be traced to the production batch.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on garden kneeling pads from China?
Plastic pads confirmed under 3926 90 97 90 carry 6% duty in the supplied tariff snapshot. No anti-dumping or countervailing measure is recorded. Confirm the finished product's classification.
Can I use the yoga mat commodity code?
Do not assume it applies. Give your broker the garden use, material composition and finished construction. Exercise use and garden kneeling use need their own classification assessment.
What should I test on a garden kneeling pad sample?
Check cushioning recovery, grip on damp paving, cleaning, edge tearing, carry-hole strength and layer bonding. Compare production samples with the retained approved pad.
What chemical information should I ask the factory for?
Ask for composition and UK REACH information covering foam, pigments, adhesives and printing. Agree tests for the actual materials and colours, rather than accepting a report for a different pad.