Waterproof silicone pet feeding mat with raised edges to catch spills, 19 by 12 inches

GRI Reasoning

Step 1 – Material Classification (GRI 1)

Silicone is classified as a plastic for HTS purposes. The product is a waterproof silicone mat, so Chapter 39 (plastics and articles thereof) governs.

Step 2 – Heading Selection (GRI 1)

Heading 3924 covers "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics." A pet feeding mat is a household article of plastic used to contain spills during pet feeding in the home. This fits squarely within the "other household articles" language of 3924. Heading 3926 ("Other articles of plastics") is excluded by GRI 1 because 3924 provides a more specific description. Heading 6307 (made-up textile articles) is inapplicable because the product is silicone, not a textile.

Step 3 – Subheading Selection (GRI 6)

Within 3924, two subheadings are relevant:

• 3924.10 – Tableware and kitchenware: The mat is not tableware or kitchenware per se; it sits on the floor beneath pet bowls and is not used on a table for human food service. The 3924.10.40.00 "Other" kitchenware option is weaker.
• 3924.90.10 – Explicitly enumerates "table covers, mats, scarves, runners, doilies, centerpieces" and "like furnishings" of plastics, general rate 3.3%. The term "mats" appears directly in the text of this subheading. A pet feeding mat is functionally a mat of plastics used in a household context, analogous to a placemat or floor mat, fitting the plain language of 3924.90.10.
• 3924.90.56 – Residual "Other" household articles of plastics, general rate 3.4%. This applies only if the mat does not fit the specifically enumerated articles in 3924.90.10. Because "mats" are explicitly listed in 3924.90.10, the residual subheading is the weaker choice.

Step 4 – Statistical Suffix

Under 3924.90.10, the two statistical suffixes are:

• 3924.90.10.10 – Curtains and drapes
• 3924.90.10.50 – Other

A pet feeding mat is not a curtain or drape, so 3924.90.10.50 is the correct 10-digit code.

Step 5 – Duty Rate

General (MFN) rate for 3924.90.10: 3.3% (as stated in the verified HTS rows). Column 2 ("other") rate: 25%. Special rates include Free for enumerated FTA partners. China is not an FTA partner, so the general rate of 3.3% applies as the base MFN rate.

Step 6 – Section 301 / 9903 Overlay

The footnote on 3924.90.10 references 9903.90.08 in the "other" (column 2) column only — not in the general column. The 9903.88.15 overlay (Section 301 List 3 China tariffs) does not appear as a footnote on 3924.90.10 in the supplied data. However, 9903 headings applicable to China-origin goods under Section 301 must be independently verified with a licensed broker, as the supplied evidence does not include the full 9903 schedule. This is flagged as an open verification question.

Step 7 – Alternative Codes

If CBP determines the mat is not a "mat" in the household-furnishings sense (e.g., because it is a specialized pet-use article placed on the floor rather than a decorative or table mat), the fallback is 3924.90.56.50 (Other household articles of plastics, general rate 3.4%, with 9903.88.15 footnote flagged). If CBP further determines 3924 does not apply, the catch-all is 3926.90 (other articles of plastics), but this is a distant alternative given the specificity of 3924.

Conclusion

Best classification: 3924.90.10.50 at a general duty rate of 3.3%, with a broker verification needed on Section 301 applicability and whether CBP treats a pet feeding mat as a "mat" under 3924.90.10.