KNITTED BED LINEN. A FITTED SHEET THAT PROTECTS A MATTRESS. THE UPPER SURFACE IS MADE OF A KNITTED TERRY TOWELLING OF 80% COTTON AND 20% POLYESTER. WITH A WATERPROOF LAYER OF NON CELLULAR TPU POLYURETHANE PLASTIC COATING THE REVERSE. WITH A KNITTED BORDER OF 100% POLYESTER FOR FITTING THE SHEET TO THE BED. PACKED IN A PVC PLASTIC BAG.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6302 - BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN LINEN GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL 630210 - BED LINEN, KNITTED OR CROCHETED. ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 6302