&&The goods are Natural Rubber Polyurethane Yoga Mats designed to be used in various fitness-related activities including yoga and HIIT (High-Intensity Interval Training) workouts. The mats measure 183 cm x 61-72 cm, with a thickness of 0.5-0.7 cm and weight of 3.2-3.7 kg. The goods are constructed of a bottom layer of natural rubber material and a top layer of polyurethane with a thickness of 0.1 cm. The mats are produced by compounding and fermenting different grades of rubber which are then treated with high heat in a production oven and dispensed on rolls for cooling, cutting to the desired size, inspection, embossing and anti-slip texturing. The goods are rolled and individually wrapped and then packaged 12 pieces/box for transportation. The mats are 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 incorrect as it is incomplete.&&&&The World Customs Organization's Explanatory Note to Chapter 95 states this Chapter "includes equipment for indoor or outdoor games, appliances and apparatus for sports, gymnastics or athletics ..."&&&&The World Customs Organization's Explanatory Note to 95.06 states "This heading covers: (A) Articles and equipment for general physical exercise, gymnastics or athletics."&&The Collins Dictionary defines yoga mats as "a small mat that provides a surface on which to perform yoga exercises."&&&&As the goods are utilized during exercise, including yoga and HIIT workouts, they are articles and equipment for general physical exercise, gymnastics or athletics of heading 95.06. The goods are not snow or water skis, golf clubs or equipment, balls, ice or roller skates, table tennis equipment, or tennis, badminton or similar rackets. The mats are articles and equipment for general physical exercise, gymnastics or athletics and tariff item 9506.91.00 applies. The goods are not exercise bicycles or trampolines. Tariff classification 9506.91.00.90 applies.