9404.90 - Other:

HTS code 9404.90 encompasses "Other" articles within the broader category of mattress supports and bedding. This classification is reserved for items that fit the general description of bedding, similar furnishings, or stuffed articles, but do not specifically fall under the more defined subcategories of mattress supports (9404.10), mattresses, or sleeping bags (9404.30), or quilts and bedspreads (9404.40). Essentially, it serves as a residual category for articles that are fitted with springs or stuffed with any material, or made of cellular rubber or plastics, and are intended for use in bedding or as similar furnishings.

This "Other" category distinguishes itself from its siblings by excluding items that have more precise classifications. For instance, while mattresses are explicitly provided for under a separate subheading, 9404.90 would not cover a complete mattress. Similarly, it excludes specialized items like mattress supports, sleeping bags, and quilts/bedspreads, which have their own distinct HTS codes due to their specific construction or primary function. The key is to ensure that an item is not more accurately classified elsewhere before considering this general "Other" designation.

The subcategories under 9404.90 further refine its scope, typically including "Pillows, cushions and similar furnishings" and another "Other" category for items that don't fit even these more specific subdivisions. This structure allows for granular classification of a wide range of stuffed or internally fitted articles used for comfort and furnishing purposes, ensuring that items like decorative cushions, pouffes, or specialized pillows not intended as primary sleeping surfaces are appropriately categorized.