9404.29.10 - Of cotton

This HTS category, 9404.29.10, specifically covers mattresses of other materials that are constructed from cotton. These mattresses are designed for comfort and support, falling under the broader classification of bedding and similar furnishings. The defining characteristic for inclusion here is the predominant use of cotton as the filling or covering material.

This category is distinguished from its sibling, 9404.29.90 ("Other"), which encompasses mattresses of other materials not specifically identified as being of cotton. Therefore, if a mattress of "other materials" contains significant components other than cotton (e.g., synthetic fibers, foam), it would likely fall under the "Other" category. The "Of cotton" designation is crucial for correct classification within this sub-heading.

The subcategories under 9404.29.10 provide further specificity based on dimensions and intended use. For instance, 9404.29.10.05 differentiates mattresses intended for cribs or toddler beds, suggesting specific safety and sizing requirements. Subcategories like 9404.29.10.13 further segment by precise measurements (width, length, and depth), which can be critical for duty assessment or statistical tracking. Finally, 9404.29.10.95 acts as a residual for cotton mattresses that do not meet the specific criteria of the preceding subcategories.