Subheading · Chapter 40 · Heading 4015

4015.90

4015.90: Articles of apparel and clothing accessories: other

Official description Other

4015.90 is a six-digit subheading of heading 4015, articles of apparel and clothing accessories, chapter 40.

What you pay

Importing into UK

Customs duty 4% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4015 90 00 00 Other 4%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y11
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£22.1m+77.3% · previous 12 months
Average import price£5.53 per kg
Jan 2024: £559kFeb 2024: £763kMar 2024: £981kApr 2024: £594kMay 2024: £896kJun 2024: £830kJul 2024: £1mAug 2024: £820kSept 2024: £874kOct 2024: £1mNov 2024: £606kDec 2024: £841kJan 2025: £518kFeb 2025: £701kMar 2025: £2mApr 2025: £1mMay 2025: £1.1mJun 2025: £1.4mJul 2025: £1.3mAug 2025: £1.1mSept 2025: £1.1mOct 2025: £2mNov 2025: £1.9mDec 2025: £1.8mJan 2026: £1.9mFeb 2026: £1.7mMar 2026: £2.3mApr 2026: £1.7mMay 2026: £1.5mJun 2026: £1.6mJul 2026: £2.4mAug 2026: £2.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Malaysia £9.6m 43.6% +484.9%
China £8.6m 39.2% +14.2%
Thailand £1m 4.6% +35.8%
Cambodia £812k 3.7% +2.4%
United Kingdom £559k 2.5% +1,262.8%
Spain £201k 0.9% +39.4%
Germany £183k 0.8% +348%
United States £167k 0.8% -72.3%

Same subheading in other tariffs

World trade in 2024

4015.90 · US$323.4m

Trade value (US$) no reported trade < US$52.5kUS$52.5k+US$737.8k+US$4.6m+> US$19m

Exports: 157
  1. China: US$84.9m
  2. United States: US$35.5m
  3. Netherlands: US$21.3m
  4. Malaysia: US$20.4m
  5. Guatemala: US$19m
  6. Thailand: US$16.7m
  7. United Kingdom: US$15.5m
  8. France: US$13m
  9. Germany: US$8.8m
  10. Spain: US$8.7m
  11. Sweden: US$6.6m
  12. Italy: US$6.3m
  13. Vietnam: US$5.3m
  14. Lithuania: US$4.7m
  15. India: US$4.6m
  16. Cambodia: US$4.1m
  17. Belgium: US$4m
  18. Hong Kong SAR China: US$3.2m
  19. Sri Lanka: US$2.7m
  20. Austria: US$2.7m
  21. Poland: US$2.6m
  22. Taiwan: US$2.3m
  23. Türkiye: US$2.3m
  24. Denmark: US$2.2m
  25. Japan: US$1.9m
  26. South Africa: US$1.7m
  27. Australia: US$1.6m
  28. Colombia: US$1.6m
  29. Pakistan: US$1.5m
  30. South Korea: US$1.4m
  31. Portugal: US$1.4m
  32. Canada: US$1.4m
  33. Mexico: US$1.4m
  34. Singapore: US$1.2m
  35. Czechia: US$912.7k
  36. United Arab Emirates: US$785.5k
  37. Brazil: US$737.8k
  38. Indonesia: US$658k
  39. Ireland: US$570.9k
  40. Hungary: US$551.1k
  41. Saudi Arabia: US$500.5k
  42. Switzerland: US$456.6k
  43. Slovakia: US$420.4k
  44. Slovenia: US$396.5k
  45. Norway: US$354.1k
  46. Greece: US$336.4k
  47. Latvia: US$315.2k
  48. Bangladesh: US$278.9k
  49. Finland: US$241.6k
  50. Azerbaijan: US$229.9k
  51. Tunisia: US$215.1k
  52. Ukraine: US$192.9k
  53. Israel: US$173.3k
  54. Serbia: US$169.4k
  55. Romania: US$165.4k
  56. New Zealand: US$129.4k
  57. Malta: US$127.6k
  58. Iceland: US$123.2k
  59. Mauritius: US$116.6k
  60. Bulgaria: US$111.8k

Top exporters

RankCountryValueShare
1 China US$84.9m 26.3%
2 United States US$35.5m 11%
3 Netherlands US$21.3m 6.6%
4 Malaysia US$20.4m 6.3%
5 Guatemala US$19m 5.9%
6 Thailand US$16.7m 5.2%
7 United Kingdom US$15.5m 4.8%
8 France US$13m 4%
9 Germany US$8.8m 2.7%
10 Spain US$8.7m 2.7%

Top importers

RankCountryValueShare
1 United States US$30.5m 9.4%
2 Spain US$16m 5%
3 India US$15.6m 4.8%
4 France US$13.1m 4.1%
5 United Kingdom US$12.5m 3.9%
6 Italy US$12.1m 3.8%
7 Mexico US$11.9m 3.7%
8 Netherlands US$11.9m 3.7%
9 Australia US$10.3m 3.2%
10 Poland US$9.2m 2.8%

Binding rulings for similar goods 7

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N324394 U.S. CBP 25 February 2022 · 4015.90.00.50

    The tariff classification of headbands from Bangladesh

  • N322322 U.S. CBP 27 October 2021 · 4015.90.00.50

    The tariff classification of men’s belts from India

  • 600014550 HMRC 5 March 2026 – 4 March 2029 · 4015 90 00 00

    headband Materials: neoprene 90 %, nylon 10% This is a knitted textile covered on one surface by a cellular rubber. The headband does not cover the top of the head

  • 600012957 HMRC 3 June 2025 – 2 June 2028 · 4015 90 00 00

    Long johns For men Material: 90% neoprene, 10% nylon This is a cellular rubber with a knitted nylon textile material bonded to the neoprene on inner surface Di-guard abrasion protection on back seat and knees front zipper

  • 600012958 HMRC 3 June 2025 – 2 June 2028 · 4015 90 00 00

    Long johns Material: 90% neoprene, 10% nylon This is a cellular rubber with a knitted nylon textile material bonded to the neoprene on the inner surface Di-guard abrasion protection on back seat and knees front zipper

  • 600012960 HMRC 3 June 2025 – 2 June 2028 · 4015 90 00 00

    Long johns For women Material: 90% neoprene, 10% nylon This is a cellular rubber with a knitted nylon textile material bonded to the neoprene on the inner surface Di-guard abrasion protection on back seat and knees front zipper

  • 600009063 HMRC 2 November 2023 – 1 November 2026 · 4015 90 00 00

    rubber apron with neck halter and tying tapes Materials: Nitrile butadiene and nylon Construction: knitted nylon textile covered on both sides with rubber Use: protection from chemicals and heat sources Packaging: polythene bag, then a quantity is placed into cardboard packaging

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/513 of 23 April 2026 amending Regulation (EC) No 765/2006 concerning restrictive measures in view of the situation in Belarus and the involvement of Belarus in the Russian aggression against Ukraine

    CELEX 32026R0513 · Source: eur-lex.europa.eu

  2. GB Sanctions

    Update to Import and Export Sanctions on Gold, Precious Metals, Diamonds and Luxury Goods from Syria – 22 April 2026

    Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk

Rule changes →

Subheading 4015.90 is a single line in the UK Global Tariff, where the duty is 4%.

The EU Combined Nomenclature has one tariff line for subheading 4015.90; the duty is 5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £22.1m (up 77% on the year before), at an average of £5.53 per kg; Malaysia supplied 44%, followed by China.

World trade in these goods reached US$323.4m in 2024, up 3.3% on 2023.

China was the largest exporter with 26.3% of the total, ahead of the United States.

Products classified here

Questions and answers

What is the HS code for articles of apparel and clothing accessories: other?

Articles of apparel and clothing accessories: other fall under HS subheading 4015.90, part of heading 4015, in section VII of the Harmonized System.

What is the import duty on articles of apparel and clothing accessories in the UK?

Under the UK Global Tariff, imports under 4015.90 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on articles of apparel and clothing accessories in the EU?

Under the EU Combined Nomenclature, imports under 4015.90 from countries without a preferential agreement are charged at 5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most articles of apparel and clothing accessories?

China, with US$84.9m in 2024 (26.3% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Malaysia (44%), China (39%) and Thailand (5%), out of total imports of £22.1m.

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Typical products

Everyday names, not part of the legal text.