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This heading covers woven fabrics (as defined in Part (Ⅰ) (C) of the General Explanatory Note to Section XI) made of flax yarn.
These fabrics include fine lingerie and dress materials, materials for sheets, table linen, etc. Linen fabrics are also used for mattress covers, sacks, tarpaulins, sails, etc.
Bandages, medicated or put up for retail sale, are excluded (heading 30.05).
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