Find HS Code and trade information for CAT LITTER MAT

Okay, let's break down the HS codes and tax implications for your "CAT LITTER MAT" declaration. Based on the information provided, you have two potential classifications. Here's a detailed analysis:

Understanding HS Codes – A Quick Primer

Before we dive in, remember that HS codes are standardized internationally. The first 6 digits define the product category, and the last digits get more specific.

• Chapter (First 2 Digits): Broad category of goods.
• Heading (First 4 Digits): More specific grouping within the chapter.
• Subheading (First 6 Digits): Even more detailed classification.
• Last Digits: Specific product variations.

1. HS Code: 6304.92.00.00 – “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton (369)”

• 63: Chapter 63 – Other made up textile articles; sets of textile articles. This indicates the item is a textile product.
• 04: Heading 6304 – Other furnishing articles, excluding those of heading 9404. This means it's a furnishing article not specifically covered under heading 9404 (which usually covers bed linen, table linen, etc.).
• 92: Subheading 6304.92 – Other: Not knitted or crocheted, of cotton. This specifies the mat is made of cotton and not knitted or crocheted.
• 00.00: Further specification within the subheading.

Tax Implications (6304.92.00.00):

• Basic Duty: 6.3%
• Additional Duty: 0.0%
• Additional Duty (Post April 2, 2025): 30%
• Total Tax: 36.3%

Important Considerations for 6304.92.00.00:

• Material Verification: Crucially, confirm the mat is entirely made of cotton. If any other fibers are present (e.g., polyester, polypropylene), this HS code is incorrect.
• Construction: Ensure it is not knitted or crocheted. Woven or non-woven constructions are acceptable.

2. HS Code: 3926.90.99.89 – “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other”

• 39: Chapter 39 – Plastics and articles thereof. This suggests the mat is primarily made of plastic.
• 26: Heading 3926 – Other articles of plastics and articles of other materials of headings 3901 to 3914. This covers a broad range of plastic articles.
• 90: Subheading 3926.90 – Other. This is a catch-all for plastic articles not specifically classified elsewhere.
• 99.89: Further specification within the subheading.

Tax Implications (3926.90.99.89):

• Basic Duty: 5.3%
• Additional Duty: 7.5%
• Additional Duty (Post April 2, 2025): 30%
• Total Tax: 42.8%

Important Considerations for 3926.90.99.89:

• Material Verification: Critically, confirm the mat is primarily made of plastic. If it contains significant amounts of other materials (e.g., cotton, rubber), this HS code is incorrect.
• Material Composition: The exact plastic type isn't specified here, so any common plastic (polypropylene, polyethylene, PVC, etc.) would likely fall under this code.

Recommendation & Next Steps:

Based on the description "CAT LITTER MAT", it's difficult to definitively say which HS code is correct without knowing the material composition.

1. Material Analysis: The most important step is to determine the primary material of the mat. Is it mostly cotton (6304.92.00.00) or mostly plastic (3926.90.99.89)?
2. Construction Method: Confirm if the mat is knitted or crocheted.
3. Single Invoice: Ensure the invoice accurately reflects the material composition and construction.
4. Consider a Ruling: If you are unsure, you can apply for a binding tariff ruling from the customs authorities in your importing country. This provides legal certainty on the correct HS code.
5. Check for Regulations: Depending on the material, there might be specific import regulations or certifications required (e.g., REACH for plastics).

Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. You should consult with a qualified customs broker or import specialist for accurate and up-to-date information.