6304.92.00.00 - Not knitted or crocheted, of cotton (369)

This HTS classification, 6304.92.00.00, encompasses a broad range of textile articles designed for furnishing purposes, excluding those specifically covered by heading 9404. Crucially, these articles must not be knitted or crocheted, and their primary component material must be cotton. Examples within this category include non-knitted cotton curtains, non-knitted cotton table linens (such as tablecloths and napkins), and decorative cotton throws or cushions that do not fall under the bedding or mattress protections of heading 9404. The focus is on finished textile goods that enhance the aesthetic or functional aspects of domestic or commercial spaces.

It is important to distinguish this category from its siblings. While 6304.91.01 covers knitted or crocheted furnishing articles, this classification specifically excludes such constructions. Furthermore, 6304.93.00.00 is designated for furnishing articles that are not knitted or crocheted but are made from synthetic fibers, whereas this entry is strictly for those made of cotton. The sibling category 6304.99 addresses similar non-knitted or crocheted furnishing items made from "other textile materials," thereby leaving this specific sub-heading solely for cotton-based goods.

As a leaf node in the HTS structure, 6304.92.00.00 does not have further subdivisions. Therefore, correct classification within this category hinges on confirming the article is a made-up textile furnishing, is not knitted or crocheted, and is predominantly composed of cotton. The absence of further subcategories means that all qualifying cotton furnishing articles not knitted or crocheted will fall directly under this heading.