HS Code for Yoga Mats
Finished yoga mats generally point toward heading 9506 of the HTSUS, specifically 9506.91 for articles and equipment for general physical exercise, and CBP rulings have repeatedly placed yoga mats there. The material alone does not usually decide the heading for a finished mat; what matters more is whether the article is recognizable as exercise equipment. Foam sheet imported in rolls, woven cotton yoga rugs and mat carry bags follow different headings, so confirming the form and presentation of the goods is the first step in exploring the most appropriate code.
HTS Codes for Yoga Mats
| HTS Code | Description | Duty Rate |
|---|---|---|
| 9506.91.00.30 | Articles and equipment for general physical exercise, other Finished yoga and exercise mats of PVC, TPE, rubber or cork, plus yoga blocks and similar exercise equipment | 4.6% |
| 3926.90.99.89 | Other articles of plastics, not elsewhere specified Plastic mats or mat accessories that are not recognizable as exercise equipment (for example generic anti-slip or utility mats) | 5.3% |
| 3921.12.50.00 | Cellular plates and sheets of polyvinyl chloride, not combined with textiles PVC foam sheet in rolls or blanks, imported as material for cutting into mats | 6.5% |
| 3921.19.00.90 | Cellular plates and sheets of other plastics Foam sheet of TPE, EVA or other plastics, in rolls or blanks | 6.5% |
| 4016.91.00.00 | Floor coverings and mats of vulcanized rubber (other than hard rubber) Rubber mats used as floor coverings rather than as dedicated exercise equipment | 2.7% |
| 5702.99.15.00 | Woven carpets and rugs of cotton, power-loomed Woven cotton yoga rugs and mysore-style practice rugs | 6.8% |
| 5705.00.20.20 | Other carpets and textile floor coverings of cotton Non-woven or other cotton floor mats and rugs not covered by the woven provisions | 3.3% |
How to Approach Classification for Yoga Mats
A finished yoga mat is usually treated as exercise equipment rather than as a plastic or rubber article. Heading 9506 covers articles and equipment for general physical exercise, gymnastics or athletics, and CBP rulings on PVC, TPE and rubber yoga mats have pointed toward subheading 9506.91 and its 'other' statistical line, 9506.91.00.30. The same line is the natural starting point for related exercise items such as yoga blocks.
The material still matters at the margins. When a mat is not recognizable as exercise equipment (for example a generic anti-slip mat, or a mat whose dimensions and design suggest floor use), the material headings come into play: articles of plastics point toward 3926.90, and rubber floor coverings and mats toward 4016.91. CBP has placed some plastic exercise-type mats in heading 3926, so the product design and how it is marketed are worth documenting.
Presentation also changes the answer. Foam sheet imported in rolls or rectangular blanks for later cutting is not yet a finished mat, and generally points toward heading 3921 for cellular plates and sheets of plastics, with separate lines for PVC (3921.12), polyurethane (3921.13) and other plastics such as TPE or EVA (3921.19).
Textile yoga mats and rugs follow the carpet chapter. A woven cotton yoga rug points toward heading 5702 (woven carpets and rugs), and other cotton floor coverings toward heading 5705. Accessories have their own headings as well: a fabric yoga mat bag points toward heading 4202 as a sports bag, separate from the mat it carries.
A practical approach is to confirm first whether the item is a finished mat designed for exercise, then check whether it is a sheet or roll rather than a finished article, and finally identify any textile construction. Where a mat is sold as a set with a strap, block or bag, the article that gives the set its essential character usually drives the suggestion, which for most sets is the mat itself.
Duty Rate Overview
Finished yoga mats under 9506.91 carry a general rate of 4.6%. Alternative material headings sit in a similar range: other articles of plastics (3926.90.99) carry 5.3%, rubber floor mats (4016.91) 2.7%, and cellular plastic sheet in rolls runs from 4.2% for polyurethane to 6.5% for PVC and other plastics. Woven cotton yoga rugs (5702.99.15) carry 6.8% and other cotton floor coverings (5705.00.20) 3.3%. Yoga mat carry bags fall under heading 4202, which generally carries higher rates than the mats themselves.
These are general (MFN) rates only. Additional duties such as Section 301 or IEEPA measures can apply on top and vary by country of origin, while free trade agreement preferences may reduce the duty for qualifying goods. These figures are estimates for general planning purposes only.