The tariff classification of a spa towel from Turkey.

NY C83222 January 13, 1998 CLA-2-63:RR:NC:TA:349 C83222 CATEGORY: Classification TARIFF NO.: 6302.91.0050 Ms. Pence Revington 317 Center Avenue Mt. Horeb, Wisconsin 53572 RE: The tariff classification of a spa towel from Turkey. Dear Ms. Revington: In your letter dated January 6, 1998 you requested a classification ruling. The instant sample, identified in your letter as "Pestemal", is also referred to as a spa towel. The spa towel is made from 100 percent cotton woven fabric. The yarn dyed fabric contains a plaid pattern. The submitted towel measures approximately 31 x 69 inches, exclusive of 2-1/2 inch knotted fringe made from the warp yarns. In your letter, you note that the imported articles will measure approximately 30 x 50 inches. They will be hemmed or have a 3/4 inch fringe. This towel is intended to be used for drying after bathing. The applicable subheading for the towel will be 6302.91.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of cotton... other: towels: other: other. The duty rate will be 10 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division