It was a yoga mat, called a "yoga set", which, according to the Scientific Unit, consists of foamed polyethylene, a plastic as defined in Note 1 to Chapter 39. The mat is about 183 x 61 cm in size, about 4 mm thick and has rounded corners. It is purple on one side, pink on the other and has an anti-slip embossing on both sides. Due to the neutral shape and the versatility, the product does not constitute an item of equipment for a particular sport. Classification under heading 9506 is therefore excluded. The yoga mat is put together in a bag with a so-called yoga scooter for retail sale. Since the goods were not assembled either for a specific need or for the exercise of a particular activity, this is not a set of goods within the meaning of AV 3 (b). Rather, the three goods are to be classified separately. The yoga mat is to be classified as 'other than that of headings 3901 to 3925, of plastics materials other than code numbers 3926 1000 00 0 to 3926 9097 77 0'.
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[1][1]. DEBTI13793/18-1#578141