9404.29.10.13 - Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm

This classification, HTS Code 9404.29.10.13, pertains to mattresses specifically constructed of cotton. These are distinct from other mattress types within the broader category of "Mattresses: Of other materials." The defining characteristics for inclusion here are the material composition (cotton) and the specific dimensions: a width exceeding 91 cm, a length exceeding 184 cm, and a depth exceeding 8 cm. These dimensions are critical for differentiating larger, adult-sized mattresses from those designed for smaller sleeping surfaces.

The key differentiator between this code and its siblings lies in its specific dimensional parameters and, by extension, its implied use. While 9404.29.10.05 covers mattresses for cribs and toddler beds, which would typically be smaller, and 9404.29.10.95 serves as a residual category for other cotton mattresses, this code targets larger, standard adult mattresses. The significant width, length, and depth indicate a mattress intended for primary adult sleeping arrangements.

As this is a leaf node, there are no further subcategories. Classification decisions at this level are therefore driven by the explicit material (cotton) and the precise dimensional requirements outlined in the description. Importers and exporters should ensure their cotton mattresses meet all three specified dimensions to correctly fall under this heading.