Sourcing lyocell-elastane jersey from China

8% duty on qualifying lyocell-elastane jersey

Read from the UK Trade Tariff on 30 September 2026, heading 6004 covers knitted or crocheted fabrics wider than 30 cm containing at least 5% by weight of elastomeric yarn or rubber thread, excluding heading 6001. For lyocell-elastane jersey without rubber thread, the artificial-fibre line 6004 10 00 91 carries 8% duty from China. The table shows finish variants using that same line.

The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for that line. The separate 6004 90 00 00 line carries 6% and attaches cat and dog fur controls. Imports and exports of cat and dog fur and products made from it are banned; this is separate from ordinary lyocell-elastane jersey.

Confirm the commodity code using the complete fibre composition, elastane content, width and construction. Do not classify from a supplier's stretch-fabric description alone. See the modal-elastane jersey guide for the wider heading.

Specify composition, surface and recovery

State the lyocell and elastane proportions, yarn specification, jersey construction, finished mass per square metre and usable width. Agree stretch and recovery in both directions, wash shrinkage, spirality and the intended care method. Keep an approved finished sample and colour reference, rather than approving only unfinished fabric.

Specify whether the surface should remain smooth or have a deliberately softened appearance. Check wet-treated samples for uneven fuzzing, pilling and changes in handle. Compare washed fabric with the approved sample before agreeing the finishing process.

Fabric sold to consumers, including by the metre, must show its fibre composition. Confirm the permitted fibre names with the relevant authority, alongside reviewing the site's knitted-fabric guidance. For garment production, verify the mill's composition rather than copying an untested blend description into the garment label.

Worked duty example

Illustrative example, not a quote: 8,000 metres of dyed lyocell-elastane jersey in rolls, illustrative only under 6004 10 00 91, invoiced at £12,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £13,200. Duty at 8% is £1,056. Import VAT at 20% is charged on the customs value plus duty, £14,256, so it is £2,851.20. Import taxes total £3,907.20; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,056 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Composition and dimensions: check the declared blend against test results, measure finished weight and usable width, and reconcile roll labels with the packing list.

Wash stability: wash samples using the agreed care method, then compare length, width and spirality with the agreed tolerances before bulk cutting.

Stretch and surface: check extension and recovery in both directions, inspect for exposed elastane, needle lines, holes and uneven fuzzing, and assess pilling on washed samples.

Shade and packing: compare rolls and edge-to-centre shade with the approved colour reference, check washing and rubbing fastness, and inspect wrapping for dampness. Set the inspection scope using the quality inspection guide.

What goes wrong

A soft sample can hide poor stability. Bulk jersey may shrink, spiral or remain stretched after handling, while edges curl and reduce cutting yield. A different finish can change the surface, weight and usable width even when the declared blend stays the same.

Shade differences become visible when panels from different rolls are sewn together. Keep dye lots separate, retain roll identification and compare washed bulk samples with the approval sample. Agree how short rolls, holes and unacceptable surface variation will be recorded before shipment.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.