N259089 N2 Ruling Active

The tariff classification of the “eQua Yoga Mat Towel” from China

Issued December 3, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The item is designed to be placed over common-size yoga mats and is available in three sizes: standard (72” x 26.5”), long (79” x 26.5”) and extra-long (86” x 26.5”). When dampened, either by water prior to use or by one’s perspiration while performing yoga exercises, the eQua Yoga Mat Towel becomes sticky and slip-resistant, providing additional traction to sweaty palms and feet.

CBP rationale

The applicable subheading for the “eQua Yoga Mat Towel” 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

N259089 December 3, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Aman Ansari Sandler, Travis & Rosenberg, P.A. 225 West Washington Street, Suite 1640 Chicago, IL 60606 RE: The tariff classification of the “eQua Yoga Mat Towel” from China Dear Mr. Ansari: In your letter dated November 3, 2014, you requested a tariff classification ruling on behalf of Manduka, LLC. A sample of the extra-long “eQua Yoga Mat Towel” was received with your inquiry. The item is designed to be placed over common-size yoga mats and is available in three sizes: standard (72” x 26.5”), long (79” x 26.5”) and extra-long (86” x 26.5”). When dampened, either by water prior to use or by one’s perspiration while performing yoga exercises, the eQua Yoga Mat Towel becomes sticky and slip-resistant, providing additional traction to sweaty palms and feet. The applicable subheading for the “eQua Yoga Mat Towel” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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