9404.29.90.87 - Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm

This HTS category, 9404.29.90.87, specifically designates mattresses that are constructed from materials other than those explicitly defined in preceding subcategories, and which are not intended for use in cribs or toddler beds. The defining characteristics for inclusion here are the physical dimensions of the mattress: exceeding 91 cm in width, 184 cm in length, and 8 cm in depth. These specific measurements differentiate these larger mattresses from smaller ones that might be used in juvenile bedding.

This classification is distinct from its sibling category, 9404.29.90.85, which is solely for mattresses intended for use in cribs or toddler beds. While both fall under "Of other materials" and "Other" for mattresses, the intended application is the primary differentiating factor. Furthermore, it is distinguished from the "Other" sibling category (9404.29.90.95) by its specific dimensional thresholds, which are not the sole criteria for classification in that broader "Other" grouping.

As a leaf node in the HTS structure, there are no further subcategories branching from this point. Therefore, the classification criteria are solely based on the material composition being "of other materials," the general "mattress" designation, and the explicit dimensional requirements of width exceeding 91 cm, length exceeding 184 cm, and depth exceeding 8 cm, excluding mattresses specifically for cribs or toddler beds. This ensures precise and unambiguous categorization for larger, general-purpose mattresses.