Sourcing PU microfibre upholstery from China
PU-coated microfibre upholstery fabric from China under heading 5903 normally pays 8% UK duty, with no anti-dumping duty. For domestic upholstery, confirm applicable furniture fire-safety testing requirements with Trading Standards. Confirm the base fabric and coating before choosing a code. Cambridge China Bridge sources PU-coated microfibre upholstery fabric.
8% duty on ordinary PU-coated upholstery fabric
Read from the UK Trade Tariff on 1 October 2026, heading 5903 covers textile fabrics impregnated, coated, covered or laminated with plastics, other than heading 5902. Ordinary PU-coated, covered or laminated fabric falls under 5903 20 90 90 when its construction meets that description. The table shows finish and construction variants sharing this code.
The supplied snapshot records 8% duty for goods from China under this code, with no anti-dumping or countervailing duty, suspension or attached import control. The heading's suspensions concern specified retractable vehicle-roof fabric and specified acrylic-backed polyester fabric. They do not provide general relief for PU-coated microfibre upholstery.
Give your broker the base-fabric construction, fibre composition, coating material and a cross-section sample to confirm the commodity code. Do not choose a code from the sales description alone. See the wider coated-fabrics guide for other constructions.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Smooth PU-coated microfibre upholstery fabric | 5903 20 90 90 | 8% | None |
Specify the microfibre base and PU surface
Specify the base-fabric construction and fibre composition, total thickness, mass per square metre, usable width, coating adhesion, stretch and backing finish. Agree the grain, gloss, handle and shade against a retained sample. Ask whether the quoted material is surface-coated, impregnated or laminated, rather than accepting 'microfibre leather' as a complete specification.
Agree abrasion, flexing, hydrolysis and dry and wet rubbing tests, including the method and acceptance criteria. Trial the intended sewing, adhesive and cleaning products on the sample. Check whether stretching around a seat edge changes the colour or opens the grain.
For domestic upholstered furniture, confirm applicable fire-safety testing requirements with Trading Standards, including whether cigarette and match tests are needed, and obtain the relevant evidence. Ask the laboratory to confirm the cover and upholstery combination represented by the reports. UK REACH restrictions address chemical risks in articles; request a restricted-substances statement covering the coating, backing and finishes. Agree the evidence through testing and certification.
Worked duty example
Illustrative example, not a quote: Illustrative order: 1,200 metres of PU-coated microfibre upholstery fabric in rolls under 5903 20 90 90, invoiced at £14,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £15,200. Duty at 8% is £1,216. Import VAT at 20% is charged on the customs value plus duty, £16,416, so it is £3,283.20. Import taxes total £4,499.20; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,216 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Roll identity: check roll labels against the ordered grade, shade and batch, measure usable width and length, and compare thickness and mass with the specification.
Surface and shade: unroll material to check grain, gloss, streaks, pinholes and creases; compare shade across the width and between rolls under agreed lighting.
Adhesion and ageing: test bulk samples for coating adhesion, flex cracking and hydrolysis against the agreed criteria; look for peeling, tackiness and whitening.
Use and evidence: check rubbing colour transfer, seam behaviour and cleaning trials; match fire and chemical reports to the supplied construction. Repeat these checks on arrival using the quality inspection guide.
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What goes wrong
A sample can match the appearance while bulk fabric differs in coating adhesion, backing stretch or ageing resistance. PU can peel or become sticky through hydrolysis. Shade differences become conspicuous when adjacent sofa panels come from different rolls, while rubbing can transfer colour to clothing.
Keep an approved sample and bulk test pieces, agree batch traceability, and trial a sewn panel before accepting the shipment. A report for a different backing or finish leaves the purchased grade's performance uncertain. Inspect the material beyond the outside of the roll.
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.
Frequently asked questions
What is the UK import duty on PU microfibre upholstery fabric from China?
Ordinary PU-coated, covered or laminated fabric under 5903 20 90 90 carries 8% duty in the supplied tariff snapshot, with no anti-dumping or countervailing duty.
Does PU microfibre fabric for sofas need fire testing?
For domestic upholstery, confirm applicable fire-safety testing requirements with Trading Standards, including whether cigarette and match tests are needed. Ask the laboratory to confirm that the reports address the supplied cover and intended upholstery combination.
How do I check whether PU upholstery will peel?
Agree coating adhesion, flexing and hydrolysis tests before ordering, then test bulk samples. Compare the coating and backing with the approved sample; appearance alone does not establish ageing resistance.
Can microfibre upholstery use the suspended duty rate?
The heading's suspensions cover narrowly specified products. Ordinary PU-coated microfibre upholstery under 5903 20 90 90 has no suspension in the supplied snapshot.