9404.29.90.13 - Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm

This HTS category, 9404.29.90.13, specifically classifies mattresses that are not primarily made of springs but are rather constructed from other materials. These "other materials" can include various types of filling such as foam, latex, natural fibers, or synthetic fibers. The classification is further refined by specific physical dimensions: the mattress must exceed 91 cm in width, 184 cm in length, and 8 cm in depth.

This particular subcategory is distinguished from its sibling, 9404.29.90.05, which is designated for mattresses intended for use in cribs or toddler beds. The distinction lies in the intended application and often, though not exclusively, the size and safety features tailored for infant and young child use. Category 9404.29.90.50, "Other," serves as a broader catch-all for mattresses of other materials that do not meet the specific dimensional criteria of 9404.29.90.13.

As this is a leaf node, there are no further subcategories. Therefore, the classification hinges entirely on the material composition (non-spring based), the specific dimensional thresholds of width, length, and depth, and the exclusion of mattresses specifically designed for cribs or toddler beds. Items classified here are typically larger, non-spring filled mattresses for adult use or general household purposes.