9404.90.96 - Other

This HTS category, 9404.90.96, encompasses "Other" articles of bedding and similar furnishings not specifically enumerated in preceding subheadings. These are typically stuffed articles that do not fall under the more specific classifications based on material composition or decorative elements. Examples could include pillows, cushions, pouffes, quilts, eiderdowns, and mattresses that are filled with any material, whether it be natural fibers, synthetic stuffing, or cellular rubber/plastics, and may or may not be covered.

Distinction from its sibling category, 9404.90.81.00, is crucial. The sibling category specifically covers articles of cotton that *do not* contain certain decorative elements such as embroidery, lace, braid, piping exceeding 6.35 mm, or applique work. Therefore, 9404.90.96 is the residual category for other stuffed bedding and furnishing articles that may contain these decorative elements or are not primarily made of cotton and lacking such embellishments.

The subcategories within 9404.90.96 provide further refinement based on the material of the outer shell. These include items with an outer shell of cotton (9404.90.96.05), an outer shell of man-made fibers (9404.90.96.22), and those with an outer shell of other textile materials, further categorized as "Other" (9404.90.96.70). This breakdown allows for more precise classification based on the primary textile component of the article's exterior.