The tariff classification of a yoga mat from China

N260624 January 30, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Prem Thomas Gurus, Inc. 3684 Tampa Road, Unit 3 Oldsmar, FL 34677 RE: The tariff classification of a yoga mat from China Dear Mr. Thomas: In your letter submitted December 8, 2014, you requested a tariff classification ruling. A sample swatch of a yoga mat was received with your inquiry. The top of the yoga mat is made from cork and will contain the Gurus logo and slogan. The bottom of the mat is constructed of natural or recycled rubber to prevent slippage. The yoga mat measures approximately 24” to 26” wide by 68” to 85” in length depending on the size. Also included with this item is a cotton/jute yoga strap and a jute drawstring bag. The essential character of the set is imparted by the yoga mat. The applicable subheading for the yoga mat set 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division