Tariff Classification Advance Ruling
OCFit Yoga Towel


Mr. Geoffrey Green
Winners Merchants Intl. LP
60 Standish Court
Mississauga, ON   L5R 0G1

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of the OCFit Yoga Towel. This product is exported from HRH Designs located in the United States.

TRS Number: 275178
Classification Number: 9506.91.90.90
Effective Date:

Product Description

The OCFit Yoga Towel is composed of 100 percent microfiber fabric (85 percent polyester and 15 percent polyamide) with anti-slip PVC beads covering one side which are placed approximately 1” to 1.5” apart. It measures 25” by 72” and is available in a variety of colours. The absorbent microfiber fabric along with the anti-slip beads help prevent slippage caused by sweaty surfaces on a yoga, or other, exercise mat. The yoga towel is specifically designed to be used during a yoga session or other exercise routines. It can be used on its own on the floor or placed over a yoga mat, keeping the yoga mat clean.

Analysis and Justification

Heading 95.06 of the Customs Tariff provides for “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.” The yoga towel is used to prevent an individual from slipping during a yoga session or other general exercise, thereby improving the individual’s performance. It is the same size as an average yoga mat. Thus the yoga towel meets the terms of this heading as it is considered to be an article for general physical exercise. Subheading 9506.91 includes “Articles and equipment for general physical exercise, gymnastics or athletics”.


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 OCFit Yoga Towel is classified under 9506.91.90.90 as other articles and equipment for general physical exercise, gymnastics or athletics, by application of GIRs 1 and 6 of the Harmonized System.

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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.

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.

CBSA Contact

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

File Number


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