Tariff Classification Advance Ruling
EVA foam rollers


Mr. Bruce Schulz, Manager
Diamond Athletic Medical Supplies Inc.
75 Poseidon Bay, Unit 185
Winnipeg, MB R3M 3E4

Date of issuance of ruling:

This is in response to a request submitted on your behalf by GHY International for an advance ruling on the tariff classification of EVA foam rollers. This product is exported from Fabrication Enterprises Inc., 3 Westchester Plaza Lower Level, Suite 111, Elmsford, NY 10523.

TRS Number: 270420
Classification Number: 9506.91.90.90
Effective Date:

Product Description

The subject of this advance ruling is EVA foam rollers. The product, a foam roller, cylindrical in shape, has a dimension of 6"x 36". The product at issue (#30-2200) is made of ethylene-vinyl acetate foam and is described as an exercise foam roller for 'positioning, balance, postural & muscle re-education, spinal stabilization, body awareness & coordination, and ranging & strengthening activities.

Analysis and Justification

Consideration was given to heading 39.26 however the good in question although simple by design, is made of foam ethylene-vinyl acetate, being a type of plastic. However, it is more than a manufactured article of plastic of chapter 39.

Also considered was heading 90.19, Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus. Based on the Explanatory Notes (II) to heading 90.19, the apparatus may be "hand-operated" for the message of parts of the body. However, the good at issue, the foam roller, is not a massage apparatus as is not a 'hand-operated' product. Nor is the product a simple rubber roller or similar massaging device, therefore the product in question would not fit this description.

Finally, consideration was given to subheading 9506.62. The product would be excluded from this heading as the EVA foam roller is not inflatable.


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. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.

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 heading and any relative Section and 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.

The good meets the description of, heading 9506, more specifically 9506.91 "Articles and equipment for general physical exercise, gymnastics or athletics." The EVA foam roller is classified under 9506.91.90.90 by GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the Advance Ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number


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