6304.20.00.40 - Of man-made fibers (666)

This HTS subheading, 6304.20.00.40, specifically classifies bed nets manufactured from man-made fibers. These articles are designed for use in bedrooms to protect against insects. The key distinguishing factor for this category is the material composition: it is exclusively for bed nets constructed from synthetic or artificial fibers such as polyester, nylon, or rayon.

This category is differentiated from its sibling, 6304.20.00.20, which covers bed nets made from cotton. Therefore, when classifying a bed net, the primary determination hinges on whether the material used is man-made or natural (cotton). The broad parent category, "Other furnishing articles, excluding those of heading 9404," provides the overarching scope for textile furnishings, with this subheading narrowing the focus to a specific type of furnishing (bed nets) and its material.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under 6304.20.00.40 is definitive once it has been established that the article is a bed net and its primary material is of man-made fibers. This ensures accurate customs declaration and duty assessment for these specific textile articles.