N104295 N1 Ruling Active

The tariff classification of a Yogitoes Skidless Mat from Korea

Issued May 20, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The mat measures 24” in width x 68” in length and is constructed of 80% polyester and 20% nylon. Covering the entire back of the mat are silicone “eco nubs” spaced approximately ¼” apart. These nubs prevent the mat, when placed on another yoga mat, pad or low-pile carpet, from moving to help avoid slipping when performing yoga exercises. It also acts as an absorbent and hygienic layer between the user and yoga mat.

CBP rationale

The applicable subheading for the Yogitoes Skidless Premium Mat will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof.

Full text

N104295 May 20, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Michael Gamble Expeditors International of Washington, Inc. 21318 64th Ave South Kent, WA 98032 RE: The tariff classification of a Yogitoes Skidless Mat from Korea Dear Mr. Gamble: In your letter dated April 29, 2010, you requested a tariff classification ruling. A sample of the Yogitoes Skidless Premium Mat was received with your inquiry. The mat measures 24” in width x 68” in length and is constructed of 80% polyester and 20% nylon. Covering the entire back of the mat are silicone “eco nubs” spaced approximately ¼” apart. These nubs prevent the mat, when placed on another yoga mat, pad or low-pile carpet, from moving to help avoid slipping when performing yoga exercises. It also acts as an absorbent and hygienic layer between the user and yoga mat. The applicable subheading for the Yogitoes Skidless Premium Mat will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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