9404.21.00.10 - For use in a crib or toddler bed

This classification covers mattresses specifically designed for use in cribs or toddler beds. These mattresses are characterized by their construction from cellular rubber or plastics, and may be covered or uncovered. The primary defining feature of this category is their intended application in children's sleeping furniture, which often dictates specific safety standards and dimensional requirements that differentiate them from general-use mattresses.

Unlike sibling categories such as "Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm" (9404.21.00.13) or "Other" (9404.21.00.95), this category's distinctiveness lies not solely in its dimensions or general material, but in its specialized purpose. While dimensions and material are considered, the critical element for classification here is the explicit intent for use within a crib or toddler bed. This specialization often implies adherence to specific safety regulations and design considerations relevant to infant and toddler bedding.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within 9404.21.00.10 is final based on the goods meeting the criteria of being a mattress made of cellular rubber or plastics, and being intended for use in a crib or toddler bed. Importers and exporters should ensure documentation clearly reflects this intended use to support accurate customs declarations.