KNITTED FITTED JERSEY SHEET. MADE FROM 65% POLYESTER 35% COTTON. ELASTICATED AROUND THE EDGES OF THE SHEET. WITH STRIPED DESIGN. PACKAGED WITH ANOTHER WOVEN SHEET IN A CLEAR PLASTIC BAG AS A SET WHICH HAS BEEN CLASSIFIED SEPARATELY.

GIR 1 TERMS OF HEADING 6302 INCLUDES BED LINEN. GIR 3(B) NOT A SET. GIR 5(B) NORMAL PACKAGING. GIR 6 TERMS OF ONE-DASH SUBHEADING 6302.10 BED LINEN, KNITTED OR CROCHETED. CN CODE 63021090 OF OTHER TEXTILE MATERIALS. SECTION XI SUBHEADING NOTE 2(A) REFERS.