9404.29.90 - Other

This HTS category, 9404.29.90, encompasses mattresses that are not predominantly constructed of cotton. The "of other materials" designation indicates that any mattress not falling under the cotton subcategory, such as 9404.29.10, will be classified here. This broad category is designed to capture mattresses made from a wide array of synthetic or natural materials beyond cotton, including but not limited to polyurethane foam, latex, memory foam, wool, down, feathers, or any combination thereof.

When classifying a mattress, the primary material composition is the key differentiator. If a mattress's stuffing or primary filling material is not cotton, it will likely fall under this residual "other materials" category. This ensures that all non-cotton mattresses, regardless of their specific filling or construction (provided they meet the general description of a mattress under heading 9404), are accounted for within the tariff schedule.

Within this "other materials" category, further subdivisions exist to refine classification. The subcategories typically distinguish between mattresses that are sold as uncovered innerspring units and those that are fully assembled or have other features. Understanding these sub-classifications is crucial for accurate import and export declarations, as specific duties or regulations may apply to different types of finished or unfinished mattresses within this broad material group.