Sourcing straw marquetry sheets from China

Duty and sheet construction

Heading 4601 covers plaits and similar products, plus plaiting materials bound together in parallel strands or woven into sheets. For straw marquetry, distinguish parallel-bound straw sheets from sheets assembled from plaits. The table includes related plait strips and straw matting; these are alternative constructions, rather than interchangeable descriptions of the same sheet.

Read from the UK Trade Tariff on 4 October 2026, all listed lines carried 0% duty for goods from China. The supplied tariff record shows no anti-dumping or countervailing duty, suspensions or attached import controls. Consumer-use sheets supplied in Great Britain must be safe in normal or reasonably foreseeable use.

Confirm the commodity code using a sample, construction photographs and details of the backing and adhesive. Ask your customs broker to assess sheets bonded to a rigid board rather than assuming the decorative face determines classification. See the wider mats and screens guide for other products within this heading.

Specify straw direction, backing and bonding

Describe the straw species, natural or dyed colour, strip width, direction and pattern. Agree sheet dimensions, thickness, usable trimming area and acceptable variation against an approved physical sample. View adjoining sheets under the same light and in their intended orientation: straw sheen can make a change of direction look like a colour mismatch.

Identify the backing material, adhesive and surface finish. Trial cutting, joining and bonding on the intended substrate with your own adhesive. Agree whether sheets arrive flat or rolled, how faces are separated and how cartons protect edges. Ask for drying records and disclosure of dyes, coatings and anti-mould treatments.

If solid-wood pallets or crates are used, confirm the applicable treatment, marking and exemption requirements with the relevant plant-health authority or your customs broker. The importer or packing service must ensure solid-wood packaging meets the applicable requirements.

Worked duty example

Illustrative example, not a quote: Illustrative order of 2,000 straw marquetry sheets under 4601 94 90 00, invoiced at £8,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £9,200. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £9,200, so it is £1,840. 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

Layout and colour: compare straw direction, strip spacing and adjoining sheet colours with the approved sample; inspect for gaps, overlapping strips and glue marks.

Backing and bond: check lifting edges, loose straw and backing tears; trial a cut and a bond on the intended substrate and inspect the joined surface.

Dimensions and flatness: measure the agreed usable area and thickness; lay sheets flat and check curl, crushed edges and creases that remain after unpacking.

Moisture and packing: inspect for mould, musty odours, staining and insect damage; check drying records, face protection and any required wooden-packaging marks. Use the inspection guide to brief the inspector.

What goes wrong

A sample can look consistent while production sheets show alternating sheen, uneven dye uptake or visible seams. Backing can curl, adhesive can bleed through, and straw can lift during trimming. Keep an approved sample and require a trial assembly using production sheets before accepting the batch.

Damp packing can cause mould and staining, while pressure in transit can crush exposed edges. Record arrival damage before separating affected sheets. Agree drying, flat packing and face protection with the supplier, and assess the actual sheet construction before declaring its commodity code.

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.