Bed Bath & Beyond Inc was founded in 1971. The Company and subsidiaries operate a chain of retail stores under the names Bed Bath & Beyond (BBB), Christmas Tree Shops (CTS), Harmon and Harmon Face Values (Harmon), buybuy BABY and World Market or Cost Plus World Market. In addition, the Company is a partner in a joint venture which operates three retail stores in Mexico under the name Bed Bath & Beyond. The Company operates in two business segments: North American Retail and Institutional Sales. It sells an assortment of domestics merchandise and home furnishings. Domestics merchandise includes categories such as bed linens and related items, bath items and kitchen textiles. Home furnishings include categories such as kitchen and tabletop items, fine tabletop, basic housewares, general home furnishings, consumables and certain juvenile products. The Company also operates Linen Holdings, a provider of a variety of textile products, amenities and other goods to institutional customers in the hospitality, cruise line, food service, healthcare and other industries. The Company competes with department stores; specialty stores, discount and mass merchandise stores, national chains and internet online. The Company is subject to numerous statutory, regulatory and legal requirements at a local, state or provincial and national level.