Sourcing resin-finished backing cloth from China
Resin-finished abrasive backing cloth from China pays 4% UK duty when classified under 5907 00 00 90. Check the coating and construction before using that code, and assess applicable UK REACH restrictions on the finish. Cambridge China Bridge sources resin-finished abrasive backing cloth.
Duty on resin-finished backing cloth
Read from the UK Trade Tariff on 1 October 2026, heading 5907 covers textile fabrics otherwise impregnated, coated or covered, and painted scenery canvas. This guide concerns resin-finished cloth supplied as backing for subsequent abrasive manufacture. The table shows alternative backing constructions against the same tariff line, subject to confirmation of the actual finish.
Goods from China classified under 5907 00 00 90 carry 4% duty. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for that line. The separate embedded-sphere fabric line has a suspension to 0%; that is not a general concession for resin-finished backing cloth.
Plastic-coated fabrics fall under heading 5903 and rubberised fabrics under 5906, as explained in the site's neighbouring guides. Give your broker the fibre composition, resin chemistry, coating description and a sample to confirm the commodity code. If abrasive grain has already been applied, ask for a fresh classification check. For paper backing, see abrasive backing paper.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Resin-finished cotton abrasive backing cloth, subject to classification | 5907 00 00 90 | 4% | None |
Specify the backing and resin finish
State the fibre composition, weave, finished mass, thickness, usable width and roll length. Specify tensile strength and elongation in both fabric directions, tear resistance and the flexibility needed for the intended abrasive product. Agree test methods and tolerances against a retained sample rather than relying on the supplier's grade name.
Identify the resin, treatment on each face, cure condition and whether the backing is intended for wet or dry use. Trial it with your own abrasive binder and joint adhesive. Check binder penetration, adhesion and joint strength after the conditioning your process needs.
UK REACH restrictions can limit, ban or set conditions on substances placed on the market or used. Ask for the finish composition and evidence addressing applicable restrictions, including any additives. Agree targeted checks through testing and certification.
Worked duty example
Illustrative example, not a quote: Illustrative order of 8,000 metres of resin-finished abrasive backing cloth in rolls, subject to classification under 5907 00 00 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 4% is £608. Import VAT at 20% is charged on the customs value plus duty, £15,808, so it is £3,161.60. Import taxes total £3,769.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £608 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Construction: compare fibre composition, weave, thickness and finished mass with the approved sample; inspect for broken yarns, holes and distorted weave.
Finish: check across the width and along the roll for uneven resin coverage, tackiness, brittle patches and cracking when flexed.
Conversion: coat samples with your intended binder and make trial joints; compare adhesion, tensile strength and elongation before and after agreed wet or heat conditioning.
Rolls and packing: measure usable width and length, identify splices, check winding and edges, and inspect wrapping for moisture damage; retain samples linked to each production lot.
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What goes wrong
A change in base cloth or resin cure can leave backing too stretchy for belt joints or too stiff for flexible abrasive products. Uneven treatment can change binder penetration and adhesion across the roll. A dry sample alone does not establish suitability for wet use.
Approve a conversion trial using bulk material before accepting the shipment. Record the finish formulation and agreed performance with the purchase specification, and compare subsequent lots with the retained sample. Keep damp, tacky or visibly cracked rolls aside for investigation.
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 resin-finished abrasive backing cloth from China?
It is 4% when classified under 5907 00 00 90. The supplied tariff record lists no trade remedy or suspension for that line. Confirm the resin finish and construction before declaring it.
Is resin-finished backing cloth the same as finished abrasive cloth?
The product here is backing supplied for subsequent abrasive manufacture. If grain has already been applied, send a sample and construction details to your broker for a fresh classification check.
What should I specify for wet-use abrasive backing?
Specify the resin treatment and agreed wet conditioning, then compare strength, elongation, binder adhesion and trial joint performance after conditioning.
How do I check a Chinese supplier's backing cloth sample?
Measure construction and finish consistency, then run it through your own coating and joining process. Compare bulk samples with the approved sample using the same methods.