Nomenclo
HS code for Yoga mat, PVC
HS 2022Destination DEConfidence 0.75Reviewed by a second modelArticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools > Other > Articles and equipment for general physical exercise, gymnastics or athletics
Section XX: Miscellaneous manufactured articles · Chapter 95: Toys, games and sports requisites; parts and accessories thereof · Heading 9506: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
Why this code
A yoga mat is a finished article designed and marketed for general physical exercise (yoga). Heading 9506 covers articles and equipment for general physical exercise. Chapter 39 Note 2(y) excludes articles of Chapter 95 from Chapter 39. A mat cut to shape and sold for exercise is an article ready for use, not a semi-manufactured sheet; Note 10 would only keep plain rectangles in 3920/3921 if they were not further worked. US practice consistently places yoga mats in 9506.91. Under GRI 6, subheading 950691 (general physical exercise) applies. Some administrations treat plain rectangular PVC mats as plastic sheets or articles of 3926, so review is advisable.
Rules applied: GRI 1, Chapter 39 Note 2(y), Chapter 39 Note 10, GRI 6.
Alternatives considered
| Code | Description | Why not |
|---|---|---|
| 3921.12 | Other plates, sheets, film, foil and strip, of plastics > Cellular > Of polymers of vinyl chloride | This covers cellular PVC sheets. It could apply only if the mat were a plain rectangle cut from sheet and not regarded as an exercise article. The design and intended use point to heading 9506. |
| 3926.90 | Other articles of plastics and articles of other materials of headings 3901 to 3914 > Other | This is the residual heading for articles of plastics. It is excluded by Chapter 39 Note 2(y) when the article is a sports or exercise requisite of Chapter 95. |
| 3918.10 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter > Of polymers of vinyl chloride | This covers PVC floor coverings in rolls or tiles. A yoga mat is a portable exercise article, not a floor covering. |
Information that would confirm the code
- Is the mat merely a plain rectangle cut from cellular PVC sheet, or is it specifically shaped or finished (e.g. textured surface, alignment markings, rounded edges)?
- Is it cellular (foam) PVC, and does it have any textile backing or other layers?
- Is it sold with a carry strap or bag?
EU Combined Nomenclature / TARIC line for DE
Other
Confidence 0.90. A PVC yoga mat is an article for general physical exercise with no adjustable resistance mechanism stated, so the residual 'Other' line 9506919000 applies.
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