9404.90.10 - Of cotton (369)

This HTS category, 9404.90.10, specifically classifies pillows and cushions that are similar furnishings and are comprised of cotton for their outer covering. The scope of this classification is for articles designed for comfort and support, typically used on beds, sofas, or chairs, and which fit the definition of "stuffed furnishings" under Chapter 94. The key defining characteristic for this sub-classification is the exclusive use of cotton as the material for the outer casing of these items.

Distinguishing this category from its sibling, 9404.90.20, is crucial. While both fall under "Other" articles of bedding and similar furnishings, 9404.90.10 is strictly for those with a cotton outer covering. The sibling category, 9404.90.20 ("Other"), would encompass similar pillows and cushions but made with outer coverings of materials other than cotton, such as synthetic fabrics, linen, or blends not primarily cotton.

Within this specific classification, a further subdivision exists to refine the classification of bed pillows. The subcategory 9404.90.10.90, labeled "Other," indicates a need to differentiate specific types of bed pillows that meet the cotton outer covering criteria but may have further distinguishing features not captured by the broader description. This allows for more granular statistical tracking and ensures accurate tariff application for varied cotton-based bed pillow constructions.