Sourcing Kapok Wadding from China

Kapok wadding: 2% duty

Read from the UK Trade Tariff on 5 October 2026, heading 5601 covers textile wadding and articles of wadding, alongside textile flock, dust and mill neps. For kapok supplied as wadding, the relevant line to check is other wadding, 5601 29 00 00. The table shows different forms under that same line, rather than separate tariff subdivisions.

Other wadding carries 2% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing measure, suspension or attached import control for this line. Suspensions elsewhere in the heading concern specified synthetic fibres, rather than kapok wadding.

Confirm the commodity code using the actual fibre composition, construction and supplied form. Do not assume that a supplier's description of loose fibre or blended material establishes its classification as kapok wadding. See the wider wadding guide for the other materials within the heading.

Specify kapok content, loft and intended use

Ask the factory to identify the kapok content, every blended fibre, any binder and any treatment. Specify whether you need rolls, sheets or cut pads, together with dimensions, mass per unit area, thickness under an agreed measuring pressure and recovery after agreed compression. Approve a sample with the intended cover fabric to check fibre migration.

For domestic upholstered furniture, confirm with the relevant authority which furniture fire regulations and non-foam filling ignitability requirements apply to kapok wadding used as filling. Ask for a report matching the supplied composition, weight and treatment. For consumer quilting wadding, confirm the applicable general product safety requirements with the relevant authority. Keep records identifying your suppliers so the goods' origins can be traced.

Worked duty example

Illustrative example, not a quote: 8 tonnes of kapok wadding in rolls, illustrative only under 5601 29 00 00, invoiced at £14,000 free on board, with £2,200 of freight and insurance to the UK. The customs value is £16,200. Duty at 2% is £324. Import VAT at 20% is charged on the customs value plus duty, £16,524, so it is £3,304.80. Import taxes total £3,628.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £324 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Composition and cleanliness: compare the material with the approved sample and supplier declaration; open the wadding to check for seeds, husk fragments, foreign fibres and uneven blending.

Weight and dimensions: weigh cut samples against the agreed mass per unit area; measure width, thickness and cut-pad dimensions using the agreed method.

Loft and migration: allow compressed samples to recover under the agreed conditions; check for flat patches, clumping and fibres escaping through the intended cover.

Condition and paperwork: check wrapping, dampness and musty odour; match batch identification to the order and any applicable fire-test report. See quality inspection explained.

What goes wrong

A sample may conceal uneven blending or thin areas across the bulk material. Compression can leave persistent flat patches, while poorly contained fibres migrate through the cover. Seeds, husk fragments or damp packaging can make a batch unsuitable for the buyer's intended use.

A fire report for a different blend, weight or treatment does not establish the performance of the supplied wadding. Agree the material and recovery checks before production, then compare shipment samples and reports with that specification before accepting the batch.

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.