9902.17.46 - Pillows, cushions and similar furnishings, the foregoing of materials other than cotton, each measuring over 4,000 cm² (provided for in subheading 9404.90.20)

This HTS code, 9902.17.46, specifically covers pillows, cushions, and similar furnishings that are constructed from materials other than cotton and have a surface area exceeding 4,000 square centimeters. This classification is intended for temporary legislation and modifications, indicating a specific, often time-sensitive, trade provision. The "provided for in subheading 9404.90.20" note signifies that while these goods fall under the broader category of bedding and similar furnishings in Chapter 94, they are subject to the particular rules and duties stipulated within Chapter 99.

Unlike the broad range of general merchandise found at the HTS Database Root, this node is highly specialized. Its siblings encompass diverse categories such as live animals and their products, agricultural goods, textiles, machinery, and manufactured articles, none of which share the specific criteria of material (non-cotton) and size (over 4,000 cm²) for upholstered furnishings. This code exists within Chapter 99, which is dedicated to temporary measures and trade agreements, setting it apart from the permanent classification structures found in other chapters.

As a leaf node, HTS Code 9902.17.46 has no further subcategories. Therefore, classification under this code relies solely on meeting the precise requirements of the description: being a pillow, cushion, or similar furnishing, made of materials *other than* cotton, and measuring over 4,000 cm². Importers must ensure that the physical dimensions and the primary textile composition of the article are carefully assessed to determine if they fall within this specific temporary provision.