9404.90.10.30 - Foam fill (369)

This HTS classification, 9404.90.10.30, specifically identifies pillows classified as "foam fill" when their outer covering is made of cotton. These are bed pillows, fitting the description in statistical note 6 to Chapter 94. The key distinguishing factor for this subcategory is the combination of being a bed pillow, having a cotton outer covering, and being filled with foam.

Distinguished from its sibling category, 9404.90.10.60 "Other fill," this classification is narrowly defined to encompass only foam-filled pillows with a cotton outer shell. The "Other fill" category would encompass bed pillows with cotton outer coverings that are filled with materials other than foam, such as feathers, down, polyester fibers, or synthetic fills. Therefore, the material of the internal filling is the critical differentiator.

As this is a leaf node within the HTS, there are no further subcategories. Classification at this level requires a precise assessment of the pillow's construction, specifically the outer covering material (cotton) and the internal filling material (foam). This detailed breakdown ensures accurate tariff application for these specific types of bed pillows.