COOLCORE

Towels, namely, towels that cool down body temperature * excluding clothing, helmets, hats, footwear, towels, bags and other items of clothing or apparel sold, given, intended for sale, or advertised and directed to and intended to be used by riders, manufacturers or sellers of motorcycles, regardless of the quantity of wheels, helmets directed to and intended to be used by motorcycle, snowmobile and ATV riders *