HS 940430 Sleeping bags
Quick Answer: Sleeping bags imported under HS 940430 enter the UK at 2.00%, the EU at 3.70%, and the US at 4.7% (MFN). This code specifically covers sleeping bags, which are textile bags designed to be used as bedding, often filled with down, feathers, or synthetic materials, and typically used for camping or outdoor activities. Importers should be aware that the US offers numerous preferential duty rates for certain trading partners, potentially reducing the duty to 0% for eligible goods. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based duty rates for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404300000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404300000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9404304000 | 4.7% | Free (17 programs) | ["No."] |
| 940430 | — | — | — |
| 9404308000 | 9% | Free (15 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 9404.30?
Imports of Sleeping bags may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 940430 cover?
This subheading covers sleeping bags, which are textile bags designed to be slept in, typically filled with down, feathers, synthetic fibers, or other insulating materials. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes sleeping bags with or without hoods, and whether or not they are fitted with zippers or other fastenings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to articles specifically constructed for sleeping outdoors or in unheated accommodations, often characterized by their portability and insulation properties.
What falls outside HS 940430?
The following products are excluded from HS 940430: blankets, quilts, duvets, and bed linens, which are designed for use on a bed and are not intended for portable sleeping. Also excluded are sleeping bags that are primarily designed as specialized equipment for extreme conditions, such as mountaineering or arctic exploration, if they possess unique technical features that differentiate them from standard sleeping bags. Items like sleeping mats or inflatable mattresses, even if used in conjunction with sleeping bags, are classified under different headings, typically within heading 9404 itself but under different subheadings.
What are common classification mistakes for HS 940430?
A common error is misclassifying sleeping bags that are part of a larger set or kit, or those with significant additional features that might suggest a different primary function. For instance, a sleeping bag integrated into a tent or a highly specialized survival kit might require re-evaluation based on General Interpretative Rule 3. Furthermore, confusing sleeping bags with heavily insulated blankets or throws intended for indoor use can lead to incorrect classification. Importers must ensure the product's primary design and intended use align with the definition of a sleeping bag as per the WCO HS nomenclature.
How should importers classify products under HS 940430?
The correct procedure for classifying products under HS 940430 involves a thorough examination of the product's construction, materials, and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO HS Explanatory Notes. Key factors include whether the item is a textile bag specifically designed for sleeping, its insulation properties, and its portability. If uncertainty remains, seeking a binding ruling from customs authorities is advisable to ensure compliance and avoid potential penalties.
How is the duty calculated for products under HS 940430?
A synthetic-fill sleeping bag weighing 1.5 kg, declared at a customs value of $50 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) rate of 15% ad valorem, applied to the declared customs value ($50 USD × 0.15 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 9404.30.0000, which specifies a 15% ad valorem duty for goods from countries not eligible for preferential treatment.
Which trade agreements reduce duties for HS 940430?
Several free trade agreements may reduce the applicable duty rate for HS 940430, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific certificate of origin for other agreements, depending on the jurisdiction and the specific trade pact.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 940430 (Sleeping bags)?
The import duty rates for HS code 940430, "Sleeping bags", vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 2.00% ad valorem. The EU's TARIC system and the UK Trade Tariff also list specific rates. Many trade agreements offer preferential duty rates, often Free (0%) or reduced rates, for goods originating from partner countries. Examples of preferential rates include Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) under certain agreements, while other rates can be as high as 60% ad valorem depending on the origin and specific trade provisions. It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate.
How is the import duty for sleeping bags calculated? Provide an example.
Import duty for sleeping bags is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a sleeping bag is valued at $50 USD and the applicable MFN duty rate is 2.00%, the duty would be calculated as: $50 (Value) × 0.02 (Duty Rate) = $1.00 USD. If the duty were based on a specific rate (e.g., per unit), the calculation would be Rate per Unit × Number of Units. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
What are the key classification criteria for HS code 940430?
HS code 940430 specifically covers "Sleeping bags". The primary classification criterion is the item's intended function: to serve as a bag for sleeping, typically insulated and portable. Items that are essentially blankets or quilts, even if used for sleeping, would generally not be classified under this heading unless they are designed and constructed as a sleeping bag. The material of the outer shell and filling (e.g., down, synthetic fibers) does not typically affect classification under this specific heading, but may be relevant for other tariff considerations or statistical purposes.
What documentation is typically required for importing sleeping bags under HS 940430?
Standard import documentation for sleeping bags (HS 940430) typically includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific product safety or labeling compliance documentation. It is advisable for importers and customs brokers to verify the exact documentation requirements with the customs authority of the destination country before shipment.
Which common trade agreements offer preferential duty rates for sleeping bags (HS 940430)?
Several trade agreements provide preferential duty rates for sleeping bags (HS 940430). For example, under the USMCA (United States-Mexico-Canada Agreement), goods may qualify for preferential treatment if they meet the rules of origin. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide, offering reduced or zero duties. The UK also has a network of FTAs post-Brexit. The preferential rates listed as 'Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' indicate that goods originating from these specific countries or blocs may benefit from duty-free entry into certain markets under applicable trade agreements. Importers must ensure their goods meet the specific rules of origin for the relevant trade agreement to benefit from these rates.