CLA-2-95:OT:RR:NC:N4:424
Mr. Stephen Forbes
Lonach Investements Ltd
Yoga Studio Store
Unit 1, 83 Ringwood Road
Poole
United Kingdom
BH14 0RH
RE: The tariff classification of a yoga mat from Taiwan
Dear Mr. Forbes:
In your letter submitted on January 13, 2026, you requested a tariff classification ruling.
Photographs and a description of a polyvinyl chloride (PVC) yoga mat, item number YS-STICKY-6MM-SG,
was submitted with your inquiry. It measures approximately 72” x 24” and is 0.25” thick. A yoga mat
provides a non-slip cushioned surface for practicing yoga and other floor-based exercises. The item delivers
stability for poses and hygienic protection by separating the practitioner from the floor.
You suggest that the yoga mat is classifiable under subheading 9506.91.0030, Harmonized Tariff Schedule of
the United States (HTSUS). We agree.
The applicable subheading for the yoga mat, item number YS-STICKY-6MM-SG, will be 9506.91.0030,
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.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
The country of origin marking on the yoga mat does not satisfy the marking requirements set out in Section
134, Customs Regulations (19 CFR 134). Specifically, 19 CFR 134.46 states:
In any case in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such
words or letters, or the name of any foreign country or locality other than the name of the country or locality
in which the article was manufactured or produced appears on an imported article or its container, and those
words, letters, or names may mislead or deceive the ultimate purchase as to the actual county of origin of the
article, there shall appear legibly and permanently in close proximity to such words, letters, or name, and in
at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other
words of similar meaning.
In the instant case, the country of origin marking “Made in Taiwan” is in a smaller size font, and in close
proximity to, an image of the United Kingdom flag and the words “British Company” and “British Quality.”
As presented, the retail packaging for the yoga mat does not satisfy the country of origin marking
requirements under 19 U.S.C. 1304 and 19 CFR 134.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division