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Updated September 19, 2026

What is the HTS code for a plastic anti-fatigue kitchen mat?

HTS code

3924.90.1050

CBP classified a PVC anti-fatigue kitchen mat under HTS 3924.90.1050 in ruling N349400. The heading covers tableware, kitchenware and other household articles of plastics, and the line names curtains, table covers, mats and like furnishings. The mat is a pad for standing on while cooking and washing dishes.

  • Made in China
  • CBP ruling N349400
  • June 9, 2025
  • Current
Today's duty from China

The Product

  • Made of 100% polyvinyl chloride (PVC), with digital and floral printing on the top.
  • A pad for standing on while cooking and washing dishes in the kitchen.
  • Relieves stress and fatigue on the feet, legs and back from standing in one place for a long time.
  • Two sizes: about 20 by 34 inches and 20 by 54 inches, each about 0.47 inch thick.

CBP's Ruling

ItemHTS codeCBP's description of the line
Plastic anti-fatigue matHTS 3924.90.1050Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. Other.

Explanation

CBP placed the mat under the heading for tableware, kitchenware and other household articles of plastics, on the line for curtains, table covers, mats and like furnishings. The mat is made of PVC and is used as a standing pad in the kitchen.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a mat made of plastic, such as PVC?
  • Is it a pad for standing on in the kitchen while cooking or washing dishes?
  • Is it meant to relieve fatigue from standing in one place?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3924.90.1050✓ Still in the scheduleHeading 3924 › Curtains and drapes, including panels and valances; ...Today's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N089976 and N300500 classified plastic anti-fatigue mats on the same line, and N340223 (a plastic mat) and N334002 (a plastic bathtub mat) landed on the same line too.

  • N089976February 2, 2010Plastic anti-fatigue mat from China3924.90.1050
  • N340223December 2, 2024The tariff classification and country of origin of a plastic mat from China3924.90.1050
  • N300500October 9, 2018Plastic anti-fatigue mats from China3924.90.1050
  • N334002July 24, 2023Plastic bathtub mat from China3924.90.1050
  • N331412March 13, 2023Plastic pet food mat from China3924.90.5650
  • N335041September 7, 2023Plastic bank from China3924.90.5650
  • N339293April 10, 2024Plastic box from China3924.90.5650
  • N326453June 9, 2022Plastic bucket from China3924.90.5650
Read CBP's full ruling N349400 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N349400 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms