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HS Code for Yoga Mat in India: Sports Goods vs Plastic or Rubber Codes

By Abhishek Sadashiv ยท 16 years of experience in global logistics ยท Updated 5 October 2026 ยท 4 min read

Usual HS code for yoga mat (import)

9506 91 90

Articles and equipment for general physical exercise. A yoga mat is made for exercise, so it usually goes with sports goods.

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Yoga mats are a steady seller in India, especially for fitness brands and Amazon sellers. They come in PVC, TPE, NBR foam, natural rubber, cork and jute, and that variety is exactly why the HS code gets argued.

Importers often ask me why two shipments of the same-looking mat went under two different codes. Usually the answer is that someone classified it by material and someone else by use.

The usual HS code: 9506 91 90

LevelCodeDescription
Chapter95Toys, games and sports requisites
Heading9506Articles and equipment for general physical exercise, gymnastics, sports
Subheading9506 91Articles and equipment for general physical exercise, gymnastics or athletics
Tariff item9506 91 90Other

My reasoning: a yoga mat isn't a general-purpose floor covering or a sheet of foam. It's cut, finished and sold for exercise, with a non-slip surface and a size made for one person to practise on. Heading 9506 covers articles for general physical exercise, and in Indian import practice most yoga mats are filed here.

Why not 3926 90, 3921 or 4016?

This is where the confusion comes from. Suppliers often put a material code on the invoice:

  • 3921 or 3926 90 for PVC, TPE or other plastic foam mats.
  • 4016 for natural rubber or NBR mats.
  • 5705 or similar textile headings for jute or cotton mats.

These aren't crazy. Some countries do classify certain exercise mats by material, and a thin, plain foam sheet with no exercise features could be argued as a plastic article. But a finished, branded yoga mat is generally a better fit for 9506. Whichever code you use, use it consistently and keep your reasoning on file.

What decides the final code

  • Is it finished for exercise? Size, non-slip texture, alignment lines and marketing as a yoga mat point to 9506.
  • Material: matters if the mat could be seen as a plain sheet or general floor mat.
  • Gym flooring tiles for a whole room are floor coverings, not yoga mats.
  • Sets: a mat sold with blocks and a strap is usually classified by the mat.

Not sure which line your yoga mat falls under?

Describe it or snap a photo. EximSetu asks the 2โ€“4 questions that change the code, then gives the 8-digit HS code with reasoning, the duty in rupees and the compliance checklist.

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How import duty is worked out

Duty is calculated on the assessable value (CIF in rupees): Basic Customs Duty, then the Social Welfare Surcharge on that duty, then IGST on the total. Sports goods and plastic articles don't always carry the same rates, so the code choice affects your landed cost. Rates change by notification and GST rates for sports goods have also been revised, so check the current figure on the day you file.

Run your mat through a lookup, or try the free import duty calculator and landed cost calculator.

Compliance checklist for yoga mats

RequirementStatusWhat it means
BIS / QCO๐ŸŸ  CheckI'm not aware of a QCO for yoga mats, but QCOs have covered some plastic and rubber materials, so confirm for your mat's material.
Legal Metrology๐Ÿ”ด For retail packsImporter name and address, MRP, dimensions or net quantity, month and year of import and customer care details on the pack.
Plastic packaging EPR๐ŸŸ  CheckMats usually ship in plastic wrap or bags. Check EPR registration with CPCB as an importer of packaged goods.
Marketplace claims๐ŸŸ  Check"Eco-friendly", "non-toxic" or "phthalate-free" claims should be backed by test reports.

๐Ÿ”ด Mandatory ยท ๐ŸŸ  Check ยท ๐ŸŸข Not required

Mistakes that cost importers money

  • Using a different code each shipment depending on what the supplier wrote.
  • Classifying gym floor tiles as yoga mats (or the reverse).
  • Forgetting the pack label for Amazon and Flipkart listings.
  • Making material claims without test reports.

My advice

Pick one well-reasoned code for your yoga mats, document why, and stick with it across shipments. If you're switching material (say PVC to TPE or cork), run a fresh lookup before the next order, because material is exactly what customs will look at if they question the code.

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Every variant is different. Answer 2โ€“4 questions and get the 8-digit code with reasoning, duty in rupees and the compliance checklist in minutes.

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Written by

Abhishek Sadashiv

16 years of experience in global logistics

Built EximSetu after 16 years in global logistics, watching shipments get held, reassessed or delayed because of a wrong HS code or a missed compliance step. Every guide here is written from that experience, for the people who actually move cargo.

Frequently asked questions

โ–ธWhat is the HS code for a yoga mat in India?

A yoga mat is usually classified under 9506 91 90, articles and equipment for general physical exercise, because it is made and sold for exercise.

โ–ธCan a PVC or TPE yoga mat be classified under 3926?

Some importers use 3926 or 3921 based on material, but a finished yoga mat is generally a better fit for 9506. Keep one code and document your reasoning.

โ–ธDo yoga mats need BIS certification in India?

There is no specific QCO for yoga mats that I am aware of, but check whether any QCO covers your mat's material before importing.

โ–ธWhat is the HS code for a rubber yoga mat?

A finished natural rubber yoga mat is still usually classified under 9506 91 as exercise equipment, though some file it under 4016. Check your exact mat.

Related HS codes

๐Ÿงญ Full guide: How to Find the Correct HS Code for Your Product in India โ†’

This page is general information, not legal advice. The usual code can change with the exact product, and rates and rules change by notification. Always confirm for your exact product with your customs broker or the official notification.