Sourcing reusable cloth napkins from China

Table-linen duty depends on fabric construction

Heading 6302 covers bed, table, toilet and kitchen linen. Reusable dining napkins belong within the table-linen family; specify fibre composition and whether the fabric is woven, knitted or nonwoven when checking the classification. For the wider product context, see our mugs and tea towels guide.

Read from the UK Trade Tariff on 7 October 2026, woven cotton, flax, ramie and man-made-fibre table linen from China carried 12% duty. Man-made-fibre nonwoven table linen carried 6%. The supplied tariff lines list no anti-dumping or countervailing duty, suspensions or attached import controls. A nonwoven classification does not establish that a napkin is suitable for repeated washing.

Confirm the commodity code against the actual fabric and finished article before ordering, particularly for mixed-fibre fabrics. Keep the composition evidence and approved sample with the purchase specification.

Specify napkins for the intended laundry

Specify fibre blend, weave, fabric weight, finished dimensions, hem width, corner finish and colour reference. Decide whether dimensions describe the unwashed or washed napkin. Agree acceptable shrinkage, colour transfer, absorbency and shape after laundering using the buyer's intended washing and drying process.

For sale in Great Britain, textile labels must show fibre content, and consumer products must be safe in normal or reasonably foreseeable use. Approve the label wording against the fabric composition. Keep care instructions consistent with the wash-tested sample, and check embroidery or printed logos after laundering.

Worked duty example

Illustrative example, not a quote: 5,000 woven cotton napkins, illustrative order under 6302 51 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 12% is £1,008. Import VAT at 20% is charged on the customs value plus duty, £9,408, so it is £1,881.60. Import taxes total £2,889.60; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,008 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fabric: compare the bulk cloth, fibre evidence, handle and absorbency with the approved sample.

Size and hems: measure finished napkins before and after washing; check square corners, puckering, skipped stitches and loose threads.

Colour and decoration: compare shades across cartons and check washing, rubbing, print cracking and embroidery distortion.

Labels and packing: compare fibre labels with the specification; check quantities, dry cartons and signs of damp or mould. Use quality inspection to record findings.

What goes wrong

Napkins shrink unevenly, twist after drying or lose their square shape because the fabric and hems behave differently. Dark colours transfer onto pale table linen, heavy finishes reduce absorbency, and embroidered areas pucker. A sample that looks acceptable before washing can be unsuitable for restaurant laundry.

Approve a washed sample as well as an unwashed sample. Repeat the agreed laundry checks on production cloth before shipment and on arrival, and compare napkins from different cartons. Record failures against the agreed specification before accepting a replacement fabric or finish.

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.