9403.99.90.51 - Of cotton, cut to shape

This classification, HTS Code 9403.99.90.51, specifically designates parts for furniture that are composed of cotton and have been cut to a particular shape. This typically includes components such as fabric panels, cushions, or decorative elements made from cotton that are intended to be assembled into or to form a part of a piece of furniture. The key defining characteristics are the material (cotton) and the fact that the item is a component, not a finished piece of furniture, and it has undergone a shaping process.

This category is distinguished from its sibling, 9403.99.90.61 "Other," by the explicit specification of cotton as the primary material and the "cut to shape" condition. While other parts of furniture might be made of various materials or lack a specific shaped form, this classification is narrowly focused on shaped cotton components. Its parent categories indicate these are parts of "Other furniture" and fall under the broader umbrella of "Parts: Other: Other: Other: Other."

As this is a leaf node, there are no further subcategories. Therefore, classification into this HTS code hinges directly on meeting the criteria of being a shaped cotton part for furniture. Examples could include precut covers for furniture cushions, decorative fabric panels for upholstery that are already shaped for integration, or any similarly formed cotton component destined for furniture assembly.