Sourcing metal gift baskets from China

UK duty on metal gift baskets

Heading 7323 covers table, kitchen and other household articles of iron or steel, their parts, steel wool and scourers. The table gives candidate lines for household gift baskets according to metal and finish. Powder-coated and plated steel baskets can share a line; powder coating is not enamel. Confirm the classification of the complete basket, particularly mixed-material designs.

Read from the UK Trade Tariff on 20 November 2026, the supplied basket lines show 0% duty for goods from China, with no anti-dumping duty, countervailing duty or suspension recorded. Ironing-board trade remedies elsewhere in the heading are not basket rates. These basket lines carry import and export waste controls. Waste shipment controls apply only where the material is waste.

Confirm the commodity code using photographs, materials, finish and intended use. For waste from China, ask your customs broker whether import is permitted and which controls apply. For waste entering England under notification controls, the exporter must apply to the dispatch country's competent authority for consent. For other basket materials and hamper components, see gift hamper baskets and packaging.

Specify the wire, finish and filled-basket use

Specify steel type, wire diameter, mesh openings, rim construction, base flatness and usable internal dimensions. Agree handle clearance with the intended bottles, jars or gift boxes fitted. State the intended filled weight and check carrying performance with a representative load. Specify whether handles fold, detach or remain upright, and approve the basket with its liner and outer wrapping.

Assess exposed wire ends, welds, handle pinch points and tipping. If you pack food yourself, packaging must be suitable for food use. Tell the supplier whether the basket holds wrapped gifts or exposed food; for exposed food, request material and coating evidence supporting that intended use.

Worked duty example

Illustrative example, not a quote: Illustrative order: 900 empty steel wire gift baskets; illustrative whole-pound FOB value and freight under 7323 99 00 90, invoiced at £7,500 free on board, with £900 of freight and insurance to the UK. The customs value is £8,400. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £8,400, so it is £1,680. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Wire and welds: compare materials and dimensions with the approved sample; inspect cut ends, rim joints, loose wires and welds around the base and handle mounts.

Handles and stability: carry a representative filled basket, check attachment movement and grip clearance, then place it on a flat surface and inspect rocking or distortion.

Finish and liner: inspect coating coverage at welds and beneath the rim, plating consistency, rust, flakes and snagging; fit the intended liner and check whether contents rub against exposed metal.

Packing and arrival: check separators between nested baskets, rim protection and dry cartons; unpack arrival samples and repeat fit and carrying checks. Agree the brief through quality inspection.

What goes wrong

Nested baskets can scrape each other's finish, leaving bare steel at contact points. Coating can bridge a weak weld without making it sound. Handles that feel secure on an empty sample may twist or detach when filled, while uneven bases make tall bottles lean. Tight mesh or rough rims can catch tissue, fabric liners and wrapping film.

Retain an approved sample with the intended contents and packaging. Record acceptance criteria for finish, welds, dimensions and carrying performance. Investigate rust beneath liners and damage hidden between nested baskets before releasing stock. Agree who supplies liners, dividers and protective wrapping so that the production basket matches the packing trial.

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.