9404.30 - Sleeping bags:

This HTS category, 9404.30, specifically covers sleeping bags. These are designed for personal comfort and warmth during sleep, typically outdoors or in situations where conventional bedding is not available. Their construction usually involves an outer shell and an insulating filling, often designed to be portable and compact.

It is important to distinguish sleeping bags from other items within the broader Chapter 9404. Unlike mattress supports (9404.10) which are foundational elements for mattresses, or mattresses themselves, sleeping bags are self-contained sleeping units. Furthermore, while quilts, bedspreads, eiderdowns, and duvets (9404.40) also provide warmth and are used on beds, they are generally intended for indoor use and lack the portable, self-enclosed design characteristic of sleeping bags.

The subcategories within 9404.30 provide further refinement based on the insulating material used. Subcategory 9404.30.40.00 specifically addresses sleeping bags that contain 20 percent or more by weight of feathers and/or down, which are known for their high thermal insulation properties. The residual subcategory, 9404.30.80.00, encompasses all other sleeping bags, including those filled with synthetic materials like polyester fibers or other insulating substances.