3926.90.77.00 - Waterbed mattresses and liners, and parts of the foregoing

This HTS category, 3926.90.77.00, specifically classifies waterbed mattresses and liners, as well as their component parts. This encompasses the entire assembled mattress designed to hold water for support, as well as the internal liners or bladders that contain the water. Importantly, any parts or accessories specifically manufactured for waterbed mattresses and liners also fall under this designation.

Distinguishing this category from its siblings requires a focus on the unique nature of water-filled bedding. While other entries under 3926.90 cover a broad array of plastic articles, such as buckets, pacifiers, or handles, they are not designed for the purpose of providing water-supported sleep or contain water as their primary functional element. This code isolates items specifically engineered for the waterbed system, differentiating them from general plastic goods or other types of bedding.

As a leaf node, this classification does not have further subdivisions. Therefore, the primary classification criteria for goods falling under 3926.90.77.00 revolve around their intended use as waterbed mattresses, liners, or integral parts thereof, composed of plastics. The physical characteristics and function of containing and supporting water for sleeping purposes are key to distinguishing these articles.