EVA Foam Exercise Mats from China
Closed-cell ethylene-vinyl acetate (EVA) copolymer foam mats for yoga and fitness, provided the ethylene monomer predominates per subheading note (a)(4). Falls under HTS 3921.19.00 as cellular sheets of other plastics. These mats offer cushioning, waterproofing, and portability for home workouts.
Duty Rate — China → United States
44%
Rate breakdown
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Submit monomer analysis showing ethylene > other comonomers to justify 'other plastics' over ethylene copolymers in 3921.10
• Label clearly as 'cellular foam sheets' not finished mats to prevent reclassification as sports equipment