J80898 J8 Ruling Active

The tariff classification of a Yoga Double Mat from China.

Issued February 28, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

You are requesting the tariff classification on a product that is called a Yoga Double Mat, designated style number FE0056. The product is comprised of two yoga mats. The sticky mat is made of polyvinyl chloride and its measurements are 24 inches wide by 68. 5 inches long. The second mat is constructed of 100 % cotton with exactly the same measurements as the first mat. The two mats are designed for use together by the consumer during the different phases of a yoga workout. The sticky mat is for cushioning purposes and the cotton mat is made for absorption and comfort. The Yoga Double Mat will be classified in Chapter 95 of the HTS as other exercise equipment.

CBP rationale

The applicable subheading for the Yoga Double Mat, style # FE0056, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other: articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof…other.

Full text

NY J80898 February 28, 2003 CLA-2-95:RR:NC:2:224 J80898 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Christy Miller Nike, Inc One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a Yoga Double Mat from China. Dear Ms. Miller: In your letter dated February 19, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is called a Yoga Double Mat, designated style number FE0056. The product is comprised of two yoga mats. The sticky mat is made of polyvinyl chloride and its measurements are 24 inches wide by 68. 5 inches long. The second mat is constructed of 100 % cotton with exactly the same measurements as the first mat. The two mats are designed for use together by the consumer during the different phases of a yoga workout. The sticky mat is for cushioning purposes and the cotton mat is made for absorption and comfort. The Yoga Double Mat will be classified in Chapter 95 of the HTS as other exercise equipment. The applicable subheading for the Yoga Double Mat, style # FE0056, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other: articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof…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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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