9404.90.20.30 - Foam fill

This category, HTS Code 9404.90.20.30, specifically classifies "foam fill" when used as stuffing for articles of bedding and similar furnishings. This includes materials such as polyurethane foam, latex foam, memory foam, and other cellular rubber or plastic foams intended for internal filling or support within items like mattresses, cushions, pillows, and pouffes. The key determinant for classification under this subheading is the material composition of the filling itself.

Distinguishing this category from its sibling, 9404.90.20.60, which covers "other fill," is crucial. While "other fill" encompasses a broad range of materials like feathers, down, cotton, polyester fiberfill, or wool, this specific subheading is exclusively for foam-based fillings. The classification hinges on whether the primary internal material providing cushioning, support, or bulk is a cellular rubber or plastic foam.

As this node is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification decisions at this level will rely heavily on the physical characteristics and material composition of the foam fill, ensuring it aligns with the descriptive text and is not confused with other stuffing materials classified elsewhere.