9404.90.10.60 - Other fill (369)

This HTS classification, 9404.90.10.60, specifically designates "Other fill" as it pertains to articles of bedding and similar furnishings. This category encompasses materials used as stuffing or internal filling for items such as pillows, cushions, and other upholstered furnishings, excluding those specifically defined by foam or spring construction. The "other fill" designation captures a broad range of natural and synthetic materials, provided they are not otherwise classified.

Distinguishing this category from its sibling, 9404.90.10.30, is the primary classification criterion: material composition. While 9404.90.10.30 is reserved for foam fill, 9404.90.10.60 captures all other types of filling materials not otherwise specified. This includes, but is not limited to, materials like down, feathers, polyester fiberfill, cotton batting, or wool, when used as the internal stuffing of a pillow or cushion.

As a leaf node within the HTS structure, this category does not have further subcategories. Therefore, the classification hinges entirely on the specific nature of the filling material and its presence within an article of bedding or a similar furnishing. Proper identification of the filling material's composition is crucial for accurate classification under this heading.