9404.40.90.05 - With outer shell of cotton (362)

This HTS category, 9404.40.90.05, specifically covers quilts, bedspreads, eiderdowns, and duvets that have an outer shell constructed entirely of cotton. These items are designed for bedding and sleeping comfort, featuring internal filling that provides insulation and loft. The key distinguishing feature for classification within this sub-heading is the exclusive use of cotton for the exterior fabric.

It is crucial to differentiate this category from its sibling, 9404.40.90.22, which is designated for similar bedding items where the outer shell is composed of man-made fibers. Furthermore, this classification does not encompass articles with outer shells made from "other textile materials" which would fall under a separate sibling category. The emphasis on "cotton" is the definitive criterion for goods falling under 9404.40.90.05.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific classification. Therefore, the classification decision rests solely on the material composition of the outer shell. Importers and exporters should meticulously verify the textile content of the outer shell to ensure accurate classification of these bedding articles.