The tariff classification of a stretching yoga mat in a mesh bag from China.
Issued August 3, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9506.91.0030
Headings: 9506
GRI rules applied: GRI 3
Product description
You are requesting the tariff classification on a product that is described as a stretching yoga mat in a mesh bag, style # FE0021. The stretching yoga mat is made of 100 % polyvinyl chloride. The mesh bag that the yoga mat is packed and sold in is constructed of a 100 % nylon material. The mesh bag is specially shaped and designed to hold the yoga mat. The sample will be returned, as requested. The yoga mat in the mesh bag is considered a GRI 3 (b) set for the purposes of the tariff schedule. When a set is classified using the principle of essential character, then it is a GRI 3 (b) set. Once the essential character of a set is determined, all parts of the set are classified as if the set only consisted of the essential character portion. The essential character of the set is imparted to the set by the yoga mat therefore both parts of the set are classified as other exercise equipment in chapter 95 of the HTS.
CBP rationale
The applicable subheading for the a stretching yoga mat in a mesh bag, style # FE0021, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics; parts and accessories…Other.
Full text
NY H84266 August 3, 2001 CLA-2-95:RR:NC:2:224 H84266 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Pete Aram Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a stretching yoga mat in a mesh bag from China. Dear Mr. Aram: In your letter dated July 23, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a stretching yoga mat in a mesh bag, style # FE0021. The stretching yoga mat is made of 100 % polyvinyl chloride. The mesh bag that the yoga mat is packed and sold in is constructed of a 100 % nylon material. The mesh bag is specially shaped and designed to hold the yoga mat. The sample will be returned, as requested. The yoga mat in the mesh bag is considered a GRI 3 (b) set for the purposes of the tariff schedule. When a set is classified using the principle of essential character, then it is a GRI 3 (b) set. Once the essential character of a set is determined, all parts of the set are classified as if the set only consisted of the essential character portion. The essential character of the set is imparted to the set by the yoga mat therefore both parts of the set are classified as other exercise equipment in chapter 95 of the HTS. The applicable subheading for the a stretching yoga mat in a mesh bag, style # FE0021, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics; parts and accessories…Other.” The rate of duty will be 4.6 % 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
More rulings on the same tariff codes
The tariff classification of a yoga mat from Taiwan
The tariff classification of a leg, foot, and knee stretching device from China
The tariff classification of a children's wooden balance board from China
The tariff classification of ballet barres from Canada
The tariff classification of a children’s trampoline from China
The tariff classification of a stair climbing exercise machine from China.
The tariff classification of the RowMo, an accessory to exercise equipment, from China.
The tariff classification of an exercise bench from China
The tariff classification of an exercise strap from China.
The tariff classification of an elastomeric keypad for a stationary fitness machine from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →