Stainless steel dog food bowl set of two with non-slip silicone bases, 32 ounce
Country of origin for this scenario: India.
Recommended HTS code
7323.93.00.80
Other
HIGH confidence. GRI 1 places stainless steel dog food bowls squarely in heading 7323 as household articles of stainless steel. CBP ruling N259034 classifies an on-point product — stainless steel pet bowls with a rubber tray from India — under 7323.93.0080, applying GRI 3(b) essential-character analysis and finding the stainless steel bowls dominate. The silicone non-slip bases in the subject product are analogous to the rubber tray in N259034 (subordinate, functional-support role only). The 10-digit code 7323.93.00.80 ('Other') appears in the verified HTS rows and is confirmed by the ruling. Origin is India — no Section 301 China tariff overlay applies. No open verification questions remain.
Classification analysis generated on July 26, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
Step 1 — GRI 1: Heading Determination
The product is a set of two stainless steel dog food bowls with non-slip silicone bases. Under GRI 1, the article is a household article of stainless steel within the meaning of heading 7323 ('Table, kitchen or other household articles and parts thereof, of iron or steel'). Dog/pet food bowls are household articles; the bowl body is stainless steel.
Heading 3924 (plastics household articles) is excluded because the essential character material is stainless steel, not plastics/silicone. The silicone base is a minor, ancillary non-slip component.
Heading 4201 (saddlery and harness) is inapplicable; that heading covers leads, collars, muzzles, harnesses, and like animal-worn equipment — not feeding vessels.
Step 2 — GRI 3(b): Composite Good / Essential Character
The set is a composite good (stainless steel bowls + silicone bases). Under GRI 3(b), essential character is imparted by the stainless steel bowls: they perform the primary function (holding food/water), constitute the dominant material by weight and value, and give the product its commercial identity. The silicone base serves the subordinate role of preventing slipping. This reasoning is directly confirmed by CBP Ruling N259034 (Nov. 25, 2014), which applied GRI 3(b) to stainless steel pet bowls with a rubber tray from India, concluded the bowls provide essential character, and classified the set under 7323.93.0080.
Step 3 — Subheading Determination
Within 7323.93.00 (Of stainless steel), the breakout is:
- Cooking and kitchen ware (teakettles, bakeware, other cooking ware, kitchen ware) — pet food bowls are not cooking/kitchen ware in the culinary sense.
- 7323.93.00.80 — Other — residual subheading covering stainless steel household articles not falling in the cooking/kitchen ware subdivisions. Pet bowls fall here, confirmed by N259034.
Step 4 — Duty Rate
- General (MFN) rate: 2% ad valorem (from verified HTS row for 7323.93.00).
- Special: Free under GSP for India (symbol 'A*' in special column — note GSP eligibility should be confirmed at time of entry as GSP is subject to periodic modification/suspension).
- Column 2: 40%.
Step 5 — Chapter 99 Overlay
The verified HTS row for 7323.93.00 carries no 9903.88.xx footnote (unlike 7323.91.50, 7323.92.00, 7323.94.00 which reference 9903.88.15). Origin is India, not China, so Section 301 China tariff overlays (9903.88 series) are not applicable.
Step 6 — Annual Duty Estimate
- Dutiable value: 12,000 units × $2.90 = $34,800
- MFN duty at 2%: $696/year
- If GSP duty-free status is active for India at time of entry: $0
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Stainless steel pet bowls paired with a vulcanized rubber tray (imported as a set), product of India
Why it’s analogous: Directly on point: same product type (stainless steel pet food bowls with a subordinate non-slip/spill-catching base component), same country of origin (India), same heading and subheading conclusion (7323.93.0080). CBP applied GRI 3(b) essential-character analysis and determined the stainless steel bowls dominate, placing the composite article in 7323.93.0080 at 2% duty.
What the duty looks like
Duty math shown for illustrative declared values — $2.90 per unit at 12,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 2%
- Annual declared value at the illustrative numbers
- $34,800
- Base duty per year (illustrative)
- $696
- With chapter-99 overlays below (illustrative)
- $696
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 3924.90.56.50 | Other | 3.4% | Plastics household articles — 'Other.' Would apply only if CBP were to find the silicone non-slip bases impart essential character to the set. Rejected here because the stainless steel bowls are the primary functional component by weight, value, and commercial identity. General rate 3.4%; however, this classification is not supported by ruling evidence or GRI analysis for this product. |
| 4201.00.60.00 | Other | 2.8% | Saddlery and harness — 'Other.' Occasionally raised for pet equipment. Inapplicable: heading 4201 covers worn-on-animal equipment (collars, leashes, muzzles, harnesses), not feeding vessels. General rate 2.8%. No ruling evidence supports this for metal pet bowls. |
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