BED LINEN OF 100% POLYESTER. PRINTED. CONSISTING OF ONE FITTED SHEET (99 X 191CMS) AND PILLOW CASE (51 X 76 CMS) . PACKED AS A SET IN A PLASTIC BAG WITH A MATCHING BLANKET(190.5 X 99.1 X 30.48 CMS). THE BLANKET HAS FITTED CORNERS FOR FITTING OVER THE BED AND TO ACT AS THE TOP COVER. THE BLANKET HAS A ZIP TO OPEN THE BLANKET WHEN GOING TO BED. THERE IS NO UNDERSIDE TO THE BLANKET, ONCE UNZIPPED THE CHILD WOULD SLEEP ON THE FITTED SHEET.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE GOODS TO HEADING LEVEL 6302 - BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN LINEN. GIR 3(B) HAS BEEN USED AS THE BED LINEN IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE PRODUCT TO SUBHEADING LEVEL 630222 - OF MAN MADE FIBRES CN CODE - 63022290 - OTHER THAN NON WOVEN TARIC CODE 6302229090 - OTHER THAN MIXED WITH COTTON ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 6302