SMITH, Senior Circuit Judge.
The United States appeals the decision of the Court of International Trade classifying Medline Industries Inc.'s (Medline's) drawsheets under subheading 6307.90.95 of the Harmonized Tariff Schedule of the United States (HTSUS). We reverse the Trade Court's classification of Medline's drawsheets under HTSUS 6307.90.95 and hold that the drawsheets are properly classifiable under HTSUS 6302.31.20 as "bed linens."
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