EVA Foam Exercise Mats from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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