&&This product is described as a sleeping bag for dogs and is designed for pets from 30 pounds to 50 pounds in weight. The Hibernation Pet Sleeping Bag is rectangular shaped with a cotton cover, a fleece liner, polyester fibre fill and a zipper.

Klasyfikacja HS

9404.30.00.00

Uzasadnienie CBSA

&&Heading 94.04 provides for ‘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’. Sleeping bags are specifically provided for in sub-heading 9404.30. As well, Explanatory Note (B) (3) to heading 94.04 includes sleeping bags within the heading.

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