## Common ground
All options describe mattress protectors based on their material composition or construction.
## Options at a glance
**3926.90 – Plastic material**
- **Defining trait:** Made primarily from plastic (e.g., polyethylene, PVC), often impermeable and waterproof.
- **Typical examples:** Waterproof mattress covers with sealed seams, vinyl protectors.
- **Best fit when:** The protector is fully or mainly made of plastic and designed to resist moisture.
**4818.90 – Paper or paperboard**
- **Defining trait:** Made from paper-based materials, typically disposable or single-use.
- **Typical examples:** Disposable mattress liners, cardboard-like protective sheets.
- **Best fit when:** The product is thin, flimsy, and intended for short-term or one-time use.
**6302.10,6307.90 – Textile material**
- **Defining trait:** Made from woven or non-woven fabrics like cotton, polyester, or microfiber; breathable and reusable.
- **Typical examples:** Breathable fabric protectors, washable mattress covers.
- **Best fit when:** The protector is soft, flexible, and designed for repeated washing.
**9404.10,9404.90 – Spring or stuffed construction**
- **Defining trait:** Contains internal support (springs) or filling (foam, rubber), making it a mattress-like product itself.
- **Typical examples:** Mattress toppers with foam or spring layers, hybrid protectors.
- **Best fit when:** The protector is thick, cushioned, and functions as an additional layer of comfort or support.
## Key differences
| Option | Material Type | Primary Use | Internal Structure | Reusability |
|-------|----------------|-------------|--------------------|-------------|
| 3926.90 | Plastic | Waterproofing | None | Reusable |
| 4818.90 | Paper | Disposable | None | Single-use |
| 6302.10,6307.90 | Textile | Breathable protection | None | Reusable |
| 9404.10,9404.90 | Composite | Support/comfort | Springs or stuffing | Reusable |
## How to choose
- Is it made of plastic and waterproof? → 3926.90
- Is it thin, flimsy, and meant for one-time use? → 4818.90
- Is it fabric-based, breathable, and washable? → 6302.10,6307.90
- Does it have springs or internal filling (foam, rubber)? → 9404.10,9404.90
## Overlaps & pitfalls
- A textile protector with foam padding could fit both 6302.10 and 9404.10/9404.90. In such cases, prioritize the **main function**: if it’s primarily for protection, use 6302.10; if it adds comfort/support, use 9404.
- "Plastic" vs. "textile" can be ambiguous (e.g., plastic-coated fabric). Use the dominant material and primary purpose.
- No option clearly prioritizes function over material—user must decide based on **main feature**