Tariff Classification Advance Ruling
YGB1 (3”) & YGB4 (4”) Foam Yoga Bricks


Mr. Mike Graham
360 Athletics Inc.
4-1283 North Service Road East
Oakville, ON L6H 1A7

Date of issuance of ruling: March 1, 2017

This is in response to a request submitted on your behalf by GHY for an advance ruling on the tariff classification of YGB1 (3”) and YGB4 (4”) Foam Yoga Bricks. These products are supplied by Lifeup International Limited, China.

TRS Number: 277311
Classification Number: 9506.91.90.90
Effective Date: March 1, 2017

Product Description

YGB1 and YGB4 Foam Yoga Bricks are composed of cellular ethylene vinyl acetate. They are rectangular with beveled edges measuring 3 × 6 × 9 inches and 4 × 6 × 9 inches, respectively. These bricks provide extra stability and support in balancing postures, inversions and seated stretches. They allow you to gain support in your poses at different heights.

Analysis and Justification

Heading 95.06 of the Customs Tariff covers articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games. Since these yoga bricks are used in general physical exercise to improve yoga postures they fall under 9506.91.90.


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.

YGB1 (3”) and YGB4 (4”) Foam Yoga Bricks are classified as other articles for general physical exercise under 9506.91.90.90 in accordance with 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 D-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

Aveluy Ramsay
A/Manager, Tariff Policy Unit B
Trade Policy Division
Headquarters, Ottawa

File Number


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