Cotton linters are the very short fibers removed from cottonseed in a second ginning pass, as opposed to the longer staple fibers of raw cotton. They classify under 140420 rather than in the raw-cotton headings, and their primary end uses — cellulose pulp, specialty paper, and chemical derivatives — differ substantially from textile-grade cotton.

The 140490 subheading is a residual category covering plant-based materials not described elsewhere in the schedule — examples include vegetable materials used for plaiting, stuffing, or dyeing, as well as certain natural gums and resins not captured by more specific headings. Classification here requires confirming the article is not better described by a dedicated heading in chapters 9, 12, 13, or 14.