Non-slip TPE foam yoga mat, 6 millimeter thick, with alignment lines and carrying strap
Country of origin for this scenario: China.
Recommended HTS code
9506.91.00.30
Other
HIGH confidence. Multiple on-point CBP rulings directly classify yoga/stretching mats and yoga kits under 9506.91.0030 as articles for general physical exercise. The product's exercise function controls over its material composition (TPE foam), and the carrying strap does not change the classification of the mat itself. No open verification questions remain beyond confirming the 9903.88.15 Section 301 overlay.
Classification analysis generated on July 19, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
Step 1 — Identify the Goods
The product is a non-slip TPE foam yoga mat, 6 mm thick, with printed alignment lines and an attached/included carrying strap, originating from China.
Step 2 — GRI 1: Heading-Level Analysis
Heading 9506 covers "Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter." A yoga mat is used exclusively as a surface for yoga/physical exercise practice. CBP rulings G88039 and E82942 both classify yoga/stretching mats under 9506.91.0030 as articles for general physical exercise.
Heading 3926 covers other articles of plastics. Chapter 39, Note 2(y) expressly excludes articles of Chapter 95 (sports equipment). Because yoga mats fall within Chapter 95 per CBP precedent, Chapter 39 is excluded by legal note.
Heading 4016 covers articles of vulcanized rubber. TPE (thermoplastic elastomer) may or may not qualify as "rubber" under Chapter 40, Note 4, depending on its precise chemical cross-linking. However, even if TPE met the Chapter 40 definition, the exercise function of the article would direct classification to Chapter 95 via the more specific heading analysis (GRI 1), and CBP precedent consistently places exercise mats in 9506 regardless of material composition.
Heading 5705 (textile floor coverings) is inapplicable — the alignment lines are printed functional guides, not a textile surface feature that imparts essential textile character. The mat is not a floor covering.
Step 3 — GRI 1 Subheading Selection within 9506
Within 9506, the relevant subheading is 9506.91.00, which covers "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof." Yoga mats are precisely this. The statistical breakout at the 10-digit level is 9506.91.00.30 ("Other"), which is the subdivision cited in both G88039 (Yoga/Stretching Kit) and E82942 (exercise mat). This 10-digit code appears in the verified HTS rows supplied.
Step 4 — Carrying Strap
Ruling G88039 addressed a yoga/stretching kit that included foam blocks and a cotton strap; the entire kit was classified under 9506.91.0030. Ruling E82942 classified an exercise mat with a removable carrying strap under 9506.99.6080. The carrying strap in the instant product is a minor accessory to the mat. Because no separate 4202 bag is presented for retail sale apart from the mat (unlike the mesh bag in G88039 which was sold separately), the strap integral to the mat does not bifurcate the classification. The mat with attached strap is properly classified as a single article under 9506.91.00.30.
Step 5 — Duty Rate
The general (Column 1) duty rate for 9506.91.00 is 4.6% ad valorem. The "other" (Column 2) rate is 40%.
Step 6 — Section 301 / Chapter 99 Overlay
The HTS row for 9506.91.00 carries a footnote: "See 9903.88.15." This is an additional-overlay flag referencing a Section 301 tariff on goods of Chinese origin. The applicable additional duty rate under 9903.88.15 must be verified with a broker or CBP at the time of entry, as Section 301 rates are subject to change and exclusion proceedings. This does not affect the substantive classification.
Conclusion
Classification under 9506.91.00.30 at 4.6% general duty, plus any applicable Section 301 additional duty under 9903.88.15, is well-supported by the tariff text and directly on-point CBP rulings.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: A Yoga/Stretching Kit comprising a stretching mat, two foam blocks, and a cotton strap (with a separate mesh carry bag), from China.
Why it’s analogous: Directly on-point: CBP classified a yoga/stretching mat with an included strap under 9506.91.0030 as an article for general physical exercise. The instant product is substantively identical in function and composition.
What it classified: An exercise mat (padded, nylon outer surface, with a removable carrying strap) sold as part of a 'Gym Collection', from China.
Why it’s analogous: On-point for exercise mat with carrying strap; CBP classified the mat under 9506.99.6080 as an accessory for exercising. While that ruling split the mat from other equipment, the heading 9506 classification of the mat itself is consistent with 9506.91.00.30 for a yoga mat that is itself exercise equipment (not merely an accessory to separate equipment).
What it classified: A balance board constructed of polyurethane foam and injection-molded plastic, used for physical exercise.
Why it’s analogous: CBP confirmed that exercise/fitness articles made of plastic/foam materials are classified under 9506.91.00 rather than 3926.90, because Chapter 39 Note 2(y) excludes articles of Chapter 95, and the exercise function controls.
What the duty looks like
Duty math shown for illustrative declared values — $5.50 per unit at 12,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 4.6%
- Annual declared value at the illustrative numbers
- $66,000
- Base duty per year (illustrative)
- $3,036
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 3926.90.99 | Other | 5.3% | Other articles of plastics — excluded by Chapter 39 Note 2(y) which removes Chapter 95 articles (sports/exercise equipment) from Chapter 39. CBP ruling H288100 confirms exercise articles of plastic are not classified here. |
| 5705.00.20.30 | Other | 3.3% | Textile floor coverings — inapplicable. The alignment lines do not impart essential textile character, and the product is not a floor covering in the commercial or tariff sense. No CBP ruling in the supplied evidence supports this heading for a foam yoga mat. |
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