9404.40.10.00 - Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)

This HTS category specifically covers quilts, bedspreads, eiderdowns, and duvets that are exclusively made of cotton. Crucially, these items must not incorporate any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm in width, or applique work. The intent of this specific sub-classification is to isolate cotton bedding items with a plain finish, free from decorative embellishments beyond simple construction.

This classification is distinguished from its sibling category, 9404.40.90 ("Other"), by its strict material and decorative limitations. While the "Other" category would encompass quilts, bedspreads, eiderdowns, and duvets made of various other materials, or those of cotton that do contain decorative elements such as embroidery, lace, or extensive piping, this specific category is limited to the plain cotton versions. The presence of any of these disallowed decorative features would necessitate classification under the "Other" sibling category.

As this is a leaf node in the HTS structure, there are no further subcategories. Classification within this code is determined solely by the presence of cotton as the primary material and the absence of the specified decorative embellishments. Therefore, careful examination of the item's construction and applied decoration is paramount for correct classification.