9404.40.90.22 - With outer shell of man-made fibers (666)

This HTS category, 9404.40.90.22, specifically covers quilts, bedspreads, eiderdowns, and duvets (comforters) that are fitted with springs or stuffed, or internally fitted with any material, or made of cellular rubber or plastics, and importantly, feature an outer shell constructed entirely of man-made fibers. The numerical code "(666)" appended to the description serves as an internal reference or indicator.

It is crucial to distinguish this category from its sibling, 9404.40.90.05, which applies to similar bedding articles where the outer shell is made of cotton. This distinction hinges solely on the material composition of the outermost layer of the bedding article. Furthermore, this code is distinct from other potential classifications within the "Other" category for quilts and bedspreads that might have outer shells made of different textile materials not falling under cotton or man-made fibers.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within 9404.40.90.22 is determined by the presence of an outer shell made exclusively of man-made fibers, applied to the specified types of bedding articles like quilts, eiderdowns, and duvets. Importers and exporters should verify that the primary external textile component meets the definition of "man-made fibers" as per HTS guidelines to ensure accurate classification.