CLA-2-95:OT:RR:NC:N4:424
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