WOVEN FLANNELETTE BED SHEET OF 100% COTTON. PLAIN DESIGN. WITH EMBROIDERED PICTURE OF A DOG AT ONE END OF THE SHEET. PACKAGED AS A SET WITH A KNITTED BED SHEET IN A CLEAR PLASTIC BAG 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 OTHER BED LINEN. GIR 6 TERMS OF TWO-DASH SUBHEADING 6302.31 OF COTTON. CN CODE 63023190 OTHER THAN MIXED WITH FLAX. TARIC CODE 6302319090 OTHER THAN MADE ON HANDLOOMS.