Yoga Mat - HTS Code 3918.90.10.00

A TPE (Thermoplastic Elastomer) yoga mat is a versatile piece of fitness equipment designed to provide a stable, non-slip surface for yoga, Pilates, and various floor-based exercises. These mats are specifically engineered to offer superior cushioning and grip, protecting the user's joints during intensive physical activity. Unlike traditional PVC mats, TPE variants are often preferred for being lightweight, recyclable, and resistant to moisture and odors. The standard yoga mat features a closed-cell structure that prevents sweat and bacteria from penetrating the surface, making it an ideal choice for both home and commercial gym environments. Commercially, these items are imported in various thicknesses, typically ranging from 3mm to 10mm, and are characterized by their portability and textured surfaces. For customs purposes, these mats are viewed as portable floor coverings. They are essential for providing a barrier between the user and the hard floor, ensuring safety and comfort during stretching, strength training, and meditative practices. Importers must accurately identify the material composition to ensure correct tariff application at the time of entry.

Important: AI output requires professional review

Moya provides AI-assisted research for U.S. import workflows. Results are not a binding CBP ruling, legal advice, customs brokerage advice, or filing instruction. Verify HTS codes, duties, and compliance requirements with a licensed customs broker or official source before relying on them.

Reference HTS Code

3918.90.10.00

For research only. Verify the latest schedule and official requirements before filing.

AI Classification Reasoning

The classification of a TPE yoga mat under HTS 3918.90.10.00 is governed by the General Rules of Interpretation (GRI). According to GRI 1, classification is determined by the heading terms and Section or Chapter Notes. As the mat is composed of Thermoplastic Elastomer, it falls under Chapter 39 for 'Plastics and articles thereof.' Heading 3918 specifically covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles. While yoga mats are portable, US Customs and Border Protection (CBP) consistently classifies them as floor coverings because their primary utility is to protect and cover the floor area where exercise is performed. Following GRI 6, the product is classified at the subheading level 3918.90 for plastics other than polymers of vinyl chloride. This classification excludes them from Chapter 95 (Sports Equipment) because the mat serves as a surface rather than a mechanical tool for exercise. Furthermore, Note 1 to Chapter 95 excludes certain products that are more specifically described elsewhere, reinforcing the use of Chapter 39. The 10.00 statistical suffix specifically identifies the item as a floor covering, subject to the general 5.3% duty rate.

Tariff Information

General rate5.3%

🔒Section 301 surcharge (China origin)
🔒Section 232 (steel/aluminum)
🔒IEEPA tariffs
🔒Exclusion list lookup
🔒Tariff impact notes

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FAQ

Why is a yoga mat not classified as sports equipment in Chapter 95?: Under CBP rulings, yoga mats are considered floor coverings rather than athletic equipment. This is because they provide a surface upon which to exercise, rather than being an active instrument of the sport itself, such as a ball or a racket.
Does this HTS code apply to mats made of PVC?: No. Mats made of PVC (polyvinyl chloride) are classified under HTS 3918.10.10.00. HTS 3918.90.10.00 is specifically reserved for floor coverings made of plastics other than vinyl, such as TPE or polyethylene.
Are there additional duties for yoga mats imported from China?: Yes, products classified under 3918.90.10.00 originating from China are currently subject to Section 301 trade remedies. Importers should check the latest USTR announcements for the specific additional percentage rate applicable.