United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H84264 - NY H84332 > NY H84266

Previous Ruling Next Ruling
NY H84266

August 3, 2001

CLA-2-95:RR:NC:2:224 H84266


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 sportsparts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics; parts and accessoriesOther.” 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: