9902.17.45 - Pillows, cushions and similar furnishings of cotton, each measuring over 4,000 cm² (provided for in subheading 9404.90.10)

This HTS classification, 9902.17.45, specifically addresses pillows, cushions, and similar furnishings crafted from cotton. The defining characteristic for inclusion under this code is the substantial size of these items, requiring that each piece measure over 4,000 square centimeters. These are typically decorative or comfort-enhancing textile articles intended for use in households or other living spaces.

While the broader HTS system classifies a vast array of goods, this particular code operates within the framework of temporary legislation and special provisions. Unlike the primary chapters that classify goods based on their inherent nature and material (e.g., Chapter 63 for other made up textile articles), this Chapter 99 code denotes specific temporary measures or restrictions. Therefore, its "siblings" would be other temporary or special provisions, rather than directly comparable finished textile goods.

As a leaf node, HTS 9902.17.45 does not have further subdivisions. The classification relies on the clear criteria of material (cotton) and size (over 4,000 cm²). Items that meet these specifications and are provided for in the base HTS subheading 9404.90.10 for "Other," when subject to the specific temporary provision cited, will fall under this code. This ensures accurate tracking and application of any associated trade agreements or temporary restrictions.