9404.90.96.05 - With outer shell of cotton (369)

This HTS category, 9404.90.96.05, specifically covers articles of bedding and similar furnishings that are fitted with springs or stuffed or internally fitted with any material, or made of cellular rubber or plastics, where the outer shell is made of cotton. This classification applies to items such as quilts, eiderdowns, cushions, pouffes, and pillows that meet these material and construction criteria.

This category is distinguished from its siblings primarily by the material of the outer shell. While 9404.90.96.22 covers similar articles with an outer shell of man-made fibers, and other sibling categories address outer shells of "other textile materials" or are broadly classified as "Other," this specific code isolates those where the prominent external fabric is cotton. The presence of cotton as the outer shell material is the definitive criterion for classification here.

As this node is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification within 9404.90.96.05 is final once the criteria of being a stuffed or fitted furnishing with a cotton outer shell are met. This designation ensures that the specific material composition of the bedding or furnishing is accurately captured for customs purposes.