&&The goods under review are yoga mats made out of thermoplastic elastomers (TPE) for the purpose of various fitness related activities including yoga and HIIT workouts. The product is cut as per the required specification (different dimensions). Afterwards, multiple semi-finished layers are stacked in order and are then laminated into a whole unit by a hot press. They are individually wrapped for sale in retail and wholesale markets.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9506.91. This tariff classification number is incomplete. The number your provided was only to the sub-heading level and not the complete tariff classification number.&&&&The Collins Dictionary defines yoga mats as a small mat that provides a surface on which to perform yoga exercises. Yoga mats are used to prevent hands and feet slipping during a yoga practice.&&&&The General Notes to chapter 95 state that this Chapter includes various types of athletic equipment.&&&&Heading 95.06 includes "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."&&&&Yoga mats, based on their definition, would be considered as articles and equipment for general physical exercise, gymnastics, athletics and other sports.&&&&Sub-heading 9506.91 includes "articles and equipment for general physical exercise, gymnastics or athletics."&&&&Based on these notes and information provided by the client, the proper tariff classification for the product is 9506.91.00.90.