Silicone Baking Mat - HTS Code 3924.10.40.00

The silicone baking mat is a versatile kitchen essential designed to provide a durable, non-stick surface for baking, roasting, and food preparation. Crafted from high-quality, food-grade silicone, often reinforced with a flexible fiberglass mesh core, these mats offer exceptional heat distribution and longevity. They effectively eliminate the need for single-use parchment paper, greasing, or fatty cooking sprays, making them an eco-friendly and cost-effective alternative for both home cooks and professional pastry chefs. Capable of withstanding extreme temperatures ranging from -40°F to 480°F, these mats are safe for use in ovens, microwaves, and freezers. Their superior non-stick properties ensure the effortless release of delicate pastries, cookies, and sticky confections. Beyond oven use, they serve as an ideal slip-resistant surface for kneading dough or working with sugar and chocolate. Typically dishwasher safe and easy to store, these mats represent a significant advancement in reusable kitchenware technology, combining industrial durability with consumer convenience for a wide range of culinary applications.

Important: AI output requires professional review

Moya provides AI-assisted research for U.S. import workflows. Results are not a binding CBP ruling, legal advice, customs brokerage advice, or filing instruction. Verify HTS codes, duties, and compliance requirements with a licensed customs broker or official source before relying on them.

Reference HTS Code

3924.10.40.00

For research only. Verify the latest schedule and official requirements before filing.

AI Classification Reasoning

Classification of a silicone baking mat under HTSUS 3924.10.40.00 is governed by the General Rules of Interpretation (GRI). Following GRI 1, the item is classified according to the terms of the headings and relative section or chapter notes. The product is composed primarily of silicone, which is defined as a plastic material for HTS purposes under Chapter 39 Note 1. Although many mats contain a fiberglass reinforcement, the silicone coating provides the essential character of a non-stick kitchenware article per GRI 3(b). Heading 3924 covers 'Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.' Specifically, sub-heading 3924.10 encompasses tableware and kitchenware. Within this category, the statistical suffix 40.00 is designated for 'Other' items that do not fall under specific sub-categories like plates, cups, or salt and pepper shakers. Section VII Note 1 and Chapter 39 Note 2 do not exclude this type of reinforced plastic kitchenware. Consequently, the mat is correctly classified under 3924.10.40.00 as plastic kitchenware, carrying a 3.4% general duty rate, provided it is not subject to additional trade remedies.

Tariff Information

General rate3.4%

🔒Section 301 surcharge (China origin)
🔒Section 232 (steel/aluminum)
🔒IEEPA tariffs
🔒Exclusion list lookup
🔒Tariff impact notes

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FAQ

Why is this not classified as a textile article if it contains a fiberglass core?: Under GRI 3(b), composite goods are classified by the component that provides the essential character. For a baking mat, the silicone provides the non-stick surface and heat resistance required for its function as kitchenware, thus placing it in Chapter 39 rather than Chapter 70 or 59.
What does the 'Other' description signify in this HTS code?: In the HTSUS structure for 3924.10, the code 40.00 is a 'basket' category for kitchenware that isn't specifically named (like plates, cups, or silver-plated items). It ensures that specialized tools like mats, spatulas, and funnels have a specific classification.
Are there additional duties for silicone baking mats imported from China?: Yes, products classified under HTS 3924.10.40.00 originating from China are currently subject to Section 301 trade remedies. This typically adds an additional 25% ad valorem duty to the base rate of 3.4% unless a specific exclusion is active.