| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 4016910000 | Other articles of vulcanized rubber other than hard rubber: Floor coverings and mats | Doc | 57.7% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "YOGA MAT" declared as "Other articles of vulcanized rubber other than hard rubber: Floor coverings and mats" with HS Code 4016.91.00.00.
Here's a structured explanation:
1. HS Code Breakdown (4016.91.00.00):
- 40: This chapter covers Rubber and articles thereof. Essentially, anything made of rubber falls under this broad category.
- 16: This heading specifically covers Articles of vulcanized rubber other than hard rubber. Vulcanized rubber means the rubber has been chemically treated to improve its elasticity and strength. "Other than hard rubber" excludes very rigid rubber products.
- 91: This subheading narrows it down to Floor coverings and mats. This is where your yoga mat fits – it's a type of floor covering.
- 00.00: This is the final level of detail, indicating a specific item within the subheading. In this case, it's a general classification for floor coverings and mats of vulcanized rubber.
2. Product Classification – Is this correct for your Yoga Mat?
This HS Code seems appropriate if your yoga mat is made of vulcanized rubber. Here are some things to consider:
- Material: Is the primary material definitely vulcanized rubber? Some yoga mats are made of TPE (Thermoplastic Elastomer), PVC (Polyvinyl Chloride), natural rubber, or other materials. If it's not vulcanized rubber, the HS Code will be different. Please double-check the material composition of your yoga mat.
- Hardness: The code excludes "hard rubber". Yoga mats are generally not considered hard rubber.
3. Tax Implications:
- Basic Duty: 2.7% of the declared value.
- Additional Duty (Safeguard Tariff): 25.0% of the declared value. This is a temporary tariff imposed to protect domestic industries.
- Additional Duty (Post April 2025): 30.0% of the declared value. This tariff rate will increase to 30% after April 2025.
- Total Tax: Currently 57.7% (2.7% + 25.0% = 27.7%). After April 2025, the total tax will be 59.7% (2.7% + 30.0% = 32.7%).
4. Important Considerations & Recommendations:
- Material Verification: Crucially, confirm the exact material composition of your yoga mat. A different material will have a different HS Code and tax rate. Provide a material test report if available.
- Declared Value: The tax is calculated based on the declared value of the yoga mat. Ensure this value is accurate and reflects the true transaction price.
- Certification: Depending on the destination country's import regulations, you might need certifications for the product (e.g., REACH compliance for materials, safety testing reports). Check the import requirements of the country you are shipping to.
- Country of Origin: Since the item is from CN (China), be prepared to provide a Certificate of Origin if requested.
- Invoice Details: Ensure your commercial invoice clearly states the material composition, quantity, unit price, and total value of the yoga mats.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations and HS Code classifications can be complex and subject to change. It is always best to consult with a licensed customs broker or the customs authorities in the destination country for definitive advice.