Commission Implementing Regulation (EU) 2017/183
Of 27 January 2017 — CELEX 32017R0183
Description of the goods
An article (so-called ‘tatami puzzle mat’) made of EVA (Ethylene-vinyl acetate) in the form of 100 × 100 cm tiles with non-slip surface, and of a thickness of approximately 3 cm. The tiles have an interlocking connecting system based on the principle of puzzles, which are laid firmly on another surface and thus form a mat. The article is designed to absorb shocks generated during various sportive activities (for example yoga, gymnastics, or martial arts) through the cellular structure of the mat to protect the body. The ‘tatami puzzle mat’ is also designed as an insulator of noise, heat, and moisture. It serves thus as a protection against damage of the surface underneath and to protect people performing various other activities, for example, when used by nurseries or artists. See image (*1)
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3918 and 3918 90 00. Classification under heading 9506 as articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games is excluded as the unassembled plastic floor covering is not solely for sports but also for the protection of surfaces and to protect people performing other activities. Accordingly, the article is to be classified according to its constituent material (plastics). It is therefore to be classified as floor coverings of plastics under CN code 3918 90 00.