20 Finished beds, in particular upper beds and lower beds; pillows and cushions, mattresses; mattress toppers
24 Pillow tickings, mattress tickings, bed linen, bed blankets, quilted comforters, down comforters, comforters, mattress-covers and light-weight pads used beneath mattresses
25 Clothing, namely, footwear, headwear, jackets, down jackets, leisure wear jackets, overcoats, pants, and work clothes, namely, jackets, trousers, pants, overalls, coats, hats, and caps