Importing clothing from US to U.K.

Hi tax geeks. I purchased some clothes online worth $210 and shipping cost me $40. Total spend $250.

The courier, UPS, says I need to pay £109 (around $140) in fees to receive the package.

I do not believe this to be correct. HMRC guidance leads me to believe I pay 20pc on the value imported that’s in excess of £130. There may also be a 12pc charge according to some import calculators I’ve seen. But whatever it is, I cannot reconcile the charge they are telling me!

Can somebody please advise?