Analysis
HTS 9404.30.80 covers sleeping bags: other under heading 9404 (mattress supports; articles of bedding and similar furnishing (for example, mattresses…).
Rates on the nearby lines range from duty-free to 12.8%. The costliest confusion would be with 9404.10.00 (mattress supports; articles of bedding and similar furnishing (for…) at duty-free, a difference of 9 points on the customs value.
The general duty rate is 9% of the customs value, which is among the highest the rates in chapter 94 (97th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $900 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 78.5%, 8.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9404.10.00 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: mattress supports | Free |
| 9404.21.00 | Of cellular rubber or plastics, whether or not covered | 3% |
| 9404.29.10 | Of other materials: of cotton | 3% |
| 9404.29.90 | Of other materials: other | 6% |
| 9404.30.40 | Containing 20 percent or more by weight of feathers and/or down | 4.7% |
| 9404.40.10 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362) | 4.4% |
| 9404.40.90 | Quilts, bedspreads, eiderdowns and duvets (comforters): other | 12.8% |
| 9404.90.10 | Pillows, cushions and similar furnishings: of cotton (369) | 5.3% |
| 9404.90.20 | Pillows, cushions and similar furnishings: other | 6% |
| 9404.90.81 | Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369) | 4.4% |
| 9404.90.96 | Other: other | 7.3% |