Sourcing viscose and cupro lining fabrics
Woven fabrics of artificial filament yarn from China, such as viscose, cupro and acetate linings, satins and twills, pay 8% UK duty on all thirteen lines of heading 5408, with no anti-dumping duty. Tailors and garment makers check seam slippage, shrinkage, anti-static behaviour, colour fastness and the fibre label.
8% duty
Read from the UK Trade Tariff on 17 November 2026, heading 5408 covers woven fabrics of artificial filament yarn, including fabrics from high-tenacity viscose yarn, split by artificial filament content (85% or more, or other) and finish. All thirteen lines carried 8% on goods from China, with no anti-dumping measure.
Fabrics of viscose staple fibre are covered in our viscose and rayon fabrics guide, and synthetic filament fabrics in our polyester and nylon woven fabrics guide; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Fabrics from high-tenacity viscose yarn | 5408 10 00 00 | 8% | None |
| 85%+ artificial filament, unbleached or bleached | 5408 21 00 00 | 8% | None |
| 85%+ artificial filament, dyed, 135 to 155 cm, of man-made filament yarns | 5408 22 10 10 | 8% | None |
| 85%+ artificial filament, dyed, 135 to 155 cm, other | 5408 22 10 90 | 8% | None |
| 85%+ artificial filament, dyed, other, of man-made filament yarns | 5408 22 90 10 | 8% | None |
| 85%+ artificial filament, dyed, other | 5408 22 90 90 | 8% | None |
| 85%+ artificial filament, yarn-dyed | 5408 23 00 00 | 8% | None |
| 85%+ artificial filament, printed | 5408 24 00 00 | 8% | None |
| Other, unbleached or bleached | 5408 31 00 00 | 8% | None |
| Other, dyed, of man-made filament yarns | 5408 32 00 10 | 8% | None |
| Other, dyed, other | 5408 32 00 90 | 8% | None |
| Other, yarn-dyed | 5408 33 00 00 | 8% | None |
| Other, printed | 5408 34 00 00 | 8% | None |
Specifying lining and filament fabrics
Specify fibre (viscose, cupro or acetate filament), weight, construction, width, finish, seam slippage and tear strength, shrinkage in washing and pressing, and colour fastness to dry cleaning if the garment will be dry cleaned. Garments and home textiles sold to consumers need fibre composition labels under the Textile Products (Labelling and Fibre Composition) Regulations 2012, so the blend must be tested and stated accurately.
Worked duty example
Illustrative example, not a quote: 6,000 metres of dyed cupro lining under 5408 22 10 90, invoiced at £21,000 free on board, with £900 of freight and insurance to the UK. The customs value is £21,900. Duty at 8% is £1,752. Import VAT at 20% is charged on the customs value plus duty, £23,652, so it is £4,730.40. Import taxes total £6,482.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,752 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Slippage: test seam slippage on sample seams, a common failure in linings.
Shrinkage: test after steam pressing and washing.
Colour: check fastness and shade across rolls. See our quality inspection guide.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
Filament fabric orders fail on slippage, shrinkage and fibre. Seams pull open in linings, fabric shrinks under the iron, and polyester lining is supplied as viscose.
Cambridge China Bridge sources fabrics and yarns for UK brands and makers from small lots, with lab dips and samples approved first; see small orders.
Frequently asked questions
What is the UK import duty on viscose lining from China?
Read from the UK Trade Tariff on 17 November 2026, woven artificial filament fabrics under heading 5408 carried 8% from China.
Is polyester lining in heading 5408?
No. Polyester filament fabrics are heading 5407.
What is cupro?
A regenerated cellulose filament often used for premium linings.
What is the most common lining fault?
Seam slippage; test it on sample seams before bulk.