9404.90.96.70 - Other

This HTS classification, 9404.90.96.70, designates "Other" articles of bedding and similar furnishings that do not fall under more specific subheadings. It applies to items such as cushions, pouffes, and pillows that are fitted with springs, stuffed with any internal material, or made of cellular rubber or plastics, and are not specifically covered by prior classifications. The broad scope of this category necessitates careful consideration of the materials used for their outer shells and their overall construction.

The key distinction for this "Other" category lies in the composition of its outer shell. It is intended for goods where the outer shell is made of textile materials that are neither cotton nor man-made fibers. This differentiates it from sibling categories like 9404.90.96.05, which specifies an outer shell of cotton, and 9404.90.96.22, which covers those with an outer shell of man-made fibers. Therefore, any article of bedding or furnishing falling under the general description of 9404.90.96, but with an outer shell composed of materials such as silk, wool, or other natural fibers not classified as cotton, would be directed to this classification.

As a leaf node within the HTS structure, 9404.90.96.70 has no further subdivisions. This means that all articles meeting the criteria of being an "Other" bedding or furnishing with an outer shell of textile materials other than cotton or man-made fibers will be classified here. Importers and exporters should focus on verifying the precise composition of the outer textile material to ensure accurate classification under this residual category.