9404.40.90 - Other

HTS code 9404.40.90 encompasses quilts, bedspreads, eiderdowns, and duvets (comforters) that do not fall under the specific subcategory of cotton items without ornamentation. This "Other" category captures a broad range of bedding articles designed for warmth and comfort, distinguished from 9404.40.10.00 which is exclusively for cotton products with a simple construction, devoid of embroidery, lace, applique, or significant trimming.

The primary distinction for classification within 9404.40.90 lies in the outer shell material of the bedding article. This category is further subdivided to provide more granular classification based on the textile composition of the exterior.

The subcategories under 9404.40.90 are designed to differentiate based on the outer shell's material. Items with an outer shell made of cotton are classified under 9404.40.90.05. Similarly, those with an outer shell constructed from man-made fibers are classified under 9404.40.90.22. The remaining subcategory, "With outer shell of other textile materials," captures those articles where the outer shell is composed of natural fibers other than cotton (e.g., silk, wool, linen) or other synthetic or blended textile materials not specifically enumerated in the preceding subcategories. This tiered approach ensures accurate tariff application based on the predominant external textile component.