9404.21.00.13 - Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm

This HTS category, 9404.21.00.13, specifically covers mattresses manufactured from cellular rubber or plastics, whether or not they are covered, that meet precise dimensional criteria. These dimensions are a width exceeding 91 centimeters, a length exceeding 184 centimeters, and a depth exceeding 8 centimeters. This precise sizing indicates these are intended for standard adult beds, distinguishing them from smaller bedding items or specialized juvenile products.

It is important to differentiate this category from its sibling, 9404.21.00.10, which is designated for mattresses "for use in a crib or toddler bed." The sibling category is defined by its intended application for smaller sleeping surfaces for infants and young children, generally implying different size and safety standards. The other sibling, 9404.21.00.95, is an "Other" category for mattresses of cellular rubber or plastics that do not meet the specific dimensional requirements of 9404.21.00.13 or the specialized use of 9404.21.00.10.

As this HTS code represents a leaf node within the tariff schedule, there are no further subcategories to introduce. The classification is solely determined by the material (cellular rubber or plastics), whether covered, and the specific, substantial dimensions outlined. Therefore, proper classification hinges on verifying these physical attributes against the defined parameters.