I think what makes it matte is the dark Inner Glow possible to make with a Layer Effect or a layer with a soft dark diffuse frame.
- Make a square selection around the object
- Between the Background and the Object Layer, create a new black Fill Layer
Set the Fill Layer opacity to 12%, Multiply mode
Click the Fill Layer Mask icon to activate it
- Select all and center vertical and horizontal
- Menu Image > Adjustment > Invert
- Menu Filter > Blur > Gaussian Blur
Photo from unsplash.com
Here are the steps I'd use to replicate such an image.
- Grey filled background layer
- Red filled shape layer with Bevel & Emboss layer effect
- Vignette layer created using the gradient tool, to darken edges. Reduced opacity on the layer
- Headphone render (preferably with transparent background)
Note: For the sake of this example and for speed, I simply used a headphone image with a white background, and the layer mode was set to Multiply.
The shadow on the the headphone render really completes the illusion of the headphones laying on a surface. If the render you use doesn't already include a shadow, then add one using the layer effects Drop Shadow.