CLA-2-63:RR:NC:TA:349 D82627

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburgh, OH 43068

RE: The tariff classification of a beach towel from Turkey.

Dear Ms. Gibson:

In your letter dated September 18, 1998 you requested a classification ruling.

Style no. 6220, is a white colored beach towel. The towel is made from 100 percent cotton woven fabric. The fabric is woven with a waffle or honeycomb effect. It measures approximately 35 x 68 inches. The edges are finished with strip of woven fabric. The towel is being returned.

The applicable subheading for the beach 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