Subheading · Chapter 94 · Heading 9404

9404.30

9404.30: Mattress supports: sleeping bags

Official description Sleeping bags

Subheading 9404.30 belongs to heading 9404 (mattress supports) in chapter 94.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9404 30 00 00 Sleeping bags 2%p/st

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 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)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
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£19.8m-14% · previous 12 months
Average import price£8.85 per kg
Jan 2024: £939kFeb 2024: £1mMar 2024: £2.1mApr 2024: £1.9mMay 2024: £2.2mJun 2024: £4.1mJul 2024: £2.5mAug 2024: £1.6mSept 2024: £2.1mOct 2024: £1.9mNov 2024: £1.9mDec 2024: £1.1mJan 2025: £1.3mFeb 2025: £1.9mMar 2025: £2.5mApr 2025: £1.8mMay 2025: £2.7mJun 2025: £2.6mJul 2025: £1.6mAug 2025: £1.8mSept 2025: £1.6mOct 2025: £1.7mNov 2025: £1.4mDec 2025: £897kJan 2026: £908kFeb 2026: £1.3mMar 2026: £2.1mApr 2026: £2.2mMay 2026: £2.2mJun 2026: £1.9mJul 2026: £1.7mAug 2026: £1.9m 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
China £16.8m 85.1% -13.2%
Bangladesh £611k 3.1% -48.2%
India £606k 3.1% -42.3%
Türkiye £414k 2.1% +132.4%
Vietnam £378k 1.9% +3.4%
Taiwan £158k 0.8% +388.8%
Armenia £144k 0.7% +117%
United States £128k 0.6% +3.5%

Same subheading in other tariffs

World trade in 2024

9404.30 · US$598m

Trade value (US$) no reported trade < US$87kUS$87k+US$1m+US$6m+> US$21m

Exports: 135
  1. China: US$337m
  2. Bangladesh: US$37m
  3. Vietnam: US$32m
  4. France: US$21m
  5. Armenia: US$20m
  6. India: US$20m
  7. Germany: US$16m
  8. Poland: US$9m
  9. Spain: US$9m
  10. United States: US$8m
  11. Moldova: US$7m
  12. Netherlands: US$7m
  13. Cambodia: US$6m
  14. United Kingdom: US$5m
  15. Belgium: US$5m
  16. Slovakia: US$5m
  17. Austria: US$5m
  18. Myanmar (Burma): US$4m
  19. Türkiye: US$4m
  20. Czechia: US$3m
  21. Sweden: US$3m
  22. Italy: US$3m
  23. Portugal: US$3m
  24. Pakistan: US$3m
  25. Luxembourg: US$3m
  26. Denmark: US$2m
  27. Hungary: US$2m
  28. Canada: US$2m
  29. Tunisia: US$2m
  30. Estonia: US$1m
  31. Morocco: US$1m
  32. Sri Lanka: US$1m
  33. Ireland: US$757k
  34. Mauritius: US$745k
  35. Norway: US$686k
  36. Indonesia: US$557k
  37. Switzerland: US$497k
  38. Australia: US$437k
  39. Hong Kong SAR China: US$393k
  40. South Africa: US$390k
  41. Taiwan: US$388k
  42. South Korea: US$371k
  43. Thailand: US$366k
  44. Slovenia: US$365k
  45. Japan: US$362k
  46. Bosnia & Herzegovina: US$331k
  47. Finland: US$328k
  48. Lithuania: US$298k
  49. United Arab Emirates: US$281k
  50. Romania: US$276k
  51. Singapore: US$269k
  52. Russia: US$235k
  53. Brazil: US$158k
  54. Mexico: US$152k
  55. Croatia: US$149k
  56. Bulgaria: US$135k
  57. Ukraine: US$117k
  58. Malaysia: US$115k
  59. Egypt: US$113k
  60. Greece: US$108k

Top exporters

RankCountryValueShare
1 China US$337m 56.4%
2 Bangladesh US$37m 6.2%
3 Vietnam US$32m 5.4%
4 France US$21m 3.5%
5 Armenia US$20m 3.4%
6 India US$20m 3.4%
7 Germany US$16m 2.7%
8 Poland US$9m 1.5%
9 Spain US$9m 1.5%
10 United States US$8m 1.4%

Top importers

RankCountryValueShare
1 United States US$120m 20%
2 Germany US$54m 9.1%
3 France US$52m 8.7%
4 Netherlands US$37m 6.2%
5 United Kingdom US$32m 5.3%
6 Australia US$22m 3.6%
7 Slovakia US$21m 3.5%
8 Spain US$20m 3.3%
9 Poland US$19m 3.2%
10 Japan US$19m 3.1%

Binding rulings for similar goods 4

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.

  • N325197 U.S. CBP 14 April 2022 · 9404.30.40.00

    Classification of a sleeping bag made in Bangladesh

  • N305416 U.S. CBP 20 August 2019 · 9404.30.80.00

    The tariff classification and marking of a sleeping bag from China.

  • N271727 U.S. CBP 22 January 2016 · 9404.30.80.00

    The tariff classification of a sleeping bag and coordinated pillowcase, packed in a tote bag, from China.

  • 600013609 HMRC 24 September 2025 – 23 September 2028 · 9404 30 00 00

    Black sleeping bag liner with zips. Can be used on it's own or within another sleeping bag to provide added warmth. Packaged within a bag that has drawstrings. Composition:100% knitted polyester.

The UK Global Tariff has one tariff line for subheading 9404.30; the duty is 2%.

Subheading 9404.30 is a single line in the EU Combined Nomenclature, where the duty is 3.7%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.

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

Imports of these goods into the UK came to £19.8m between September 2025 and August 2026 (down 14% on the year before); China supplied 85%, followed by Bangladesh.

In 2024, countries exported these goods worth US$598m (−8.4% year on year).

The largest exporter was China (US$337m), followed by Bangladesh.

Products classified here

Questions and answers

What is the HS code for mattress supports: sleeping bags?

Mattress supports: sleeping bags fall under HS subheading 9404.30, part of heading 9404, in section XX of the Harmonized System.

What is the import duty on mattress supports: sleeping bags in the UK?

Under the UK Global Tariff, imports under 9404.30 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on mattress supports: sleeping bags in the EU?

Under the EU Combined Nomenclature, imports under 9404.30 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most mattress supports: sleeping bags?

China, with US$337m in 2024 (56.4% 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 2% 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 China (85%), Bangladesh (3%) and India (3%), out of total imports of £19.8m.