E83011 E8 Ruling Active

The tariff classification of an exercise mat and cover from Taiwan.

Issued June 15, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the tariff classification on an exercise mat and cover. The mat and cover are both designated as style MSC-952. The mat itself is constructed of foam, while the removable cover is 65% cotton, 35% polyester with a 54 inch zipper. The cover features nylon webbing straps with velcro and a nylon webbing handle. The mat and its cover are designed to be used together. The purpose of making the cover removable is so that the cover may be easily laundered. The overall dimensions of the item are: 55 inches long, 25 inches wide and 7/8 of an inch thick.

CBP rationale

The applicable subheading for the exercise mat and cover will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics.

Full text

NY E83011 June 15, 1999 CLA-2-95:RR:NC:2:224 E83011 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Jeannine Mills Academy Sports & Outdoors 1800 North Mason Road Katy, Texas 77449 RE: The tariff classification of an exercise mat and cover from Taiwan. Dear Ms. Mills: In your letter dated May 21, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on an exercise mat and cover. The mat and cover are both designated as style MSC-952. The mat itself is constructed of foam, while the removable cover is 65% cotton, 35% polyester with a 54 inch zipper. The cover features nylon webbing straps with velcro and a nylon webbing handle. The mat and its cover are designed to be used together. The purpose of making the cover removable is so that the cover may be easily laundered. The overall dimensions of the item are: 55 inches long, 25 inches wide and 7/8 of an inch thick. The applicable subheading for the exercise mat and cover will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics...parts and accessories thereof: Other...Other.” The rate of duty will be 4 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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