HS 070951 Mushrooms and truffles

Quick Answer: Mushrooms and truffles imported under HS 070951 enter the UK at 12.00%, the EU at 12.80%, and the US with rates varying from 8.8¢/kg + 20% to 22¢/kg + 45%, with many preferential rates being duty-free. This code specifically covers fresh or chilled mushrooms and truffles, excluding dried, provisionally preserved, or prepared forms. Importers should be aware of potential seasonal variations in duty rates or specific import requirements for certain mushroom types. According to CustomTariffs data, understanding these varying rates and conditions is crucial for accurate customs declarations and cost management.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0709510000 12.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0709510000 12.80 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0709510110 — — ["kg"]
07095101 8.8¢/kg + 20% Free (17 programs) —
0709510150 — — ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 0709.51?

Imports of Mushrooms and truffles may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 070951 cover?

This subheading covers fresh or chilled mushrooms and truffles, including wild mushrooms and cultivated mushrooms. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses all edible fungi, whether harvested from natural environments or grown commercially. Official definitions from resources like the USITC Harmonized Tariff Schedule and the EU's TARIC database confirm that this classification applies to whole or sliced mushrooms and truffles, provided they are in their fresh or chilled state, and not dried, provisionally preserved, or otherwise processed beyond simple chilling.

What falls outside HS 070951?

The following products are excluded from HS 070951: dried mushrooms and truffles (classified under HS 0712), mushrooms and truffles provisionally preserved (e.g., in brine or sulfurous water, HS 0711), and mushrooms and truffles otherwise prepared or preserved (e.g., canned, frozen, or in vinegar, typically classified under HS 2000 or 2005). Products such as mushroom spawn or mycelium, used for cultivation, are also classified elsewhere, generally under Chapter 06. The key distinction is the state of preservation and processing; only fresh or chilled specimens fall within this specific subheading.

What are common classification mistakes for HS 070951?

A common error is misclassifying mushrooms and truffles that have undergone any form of processing beyond chilling. For instance, if mushrooms are blanched, lightly cooked, or packed in oil, they would no longer qualify for HS 070951 and would likely fall under Chapter 20. Adherence to General Interpretative Rule 1 (GIR 1) and GIR 3, which prioritize Section and Chapter Notes and the terms of the headings and subheadings, is crucial to avoid misclassification. Incorrectly classifying dried or preserved mushrooms as fresh is a frequent oversight.

How should importers classify products under HS 070951?

The correct procedure for classifying mushrooms and truffles under HS 070951 involves a thorough examination of the product's condition. Importers and customs brokers must verify that the goods are indeed fresh or chilled, with no signs of drying, freezing, canning, or other preservation methods. Reviewing the product's packaging, ingredient list (if any), and any processing descriptions provided by the supplier is essential. Consulting official tariff databases like the USITC HTS or EU TARIC for specific product rulings or explanatory notes will ensure accurate classification.

How is the duty calculated for products under HS 070951?

A shipment of 100 kilograms of fresh shiitake mushrooms, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the customs value. The calculation is $500 USD × 3.0% = $15.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 0709.51.0000 for fresh or chilled mushrooms and truffles.

Which trade agreements reduce duties for HS 070951?

Several free trade agreements may reduce the applicable duty rate for HS 070951, including the United States-Mexico-Canada Agreement (USMCA), which can offer preferential rates or duty-free entry for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer reduced or zero duties for certain developing countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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Which HS Codes Are Related?

HS 071151 HS 070956 HS 070955 HS 070952 HS 070953 HS 071231

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 070951 (Mushrooms and truffles)?

Import duty rates for HS code 070951 vary significantly by country and trade agreement. For example, the United States applies a Most Favored Nation (MFN) rate of 12.80% ad valorem. The European Union's TARIC system may show rates such as 8.8¢/kg + 20% for certain origins. The UK Trade Tariff also lists specific rates, which can include combinations of ad valorem and specific duties. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to the origin of the goods.

How is the duty calculated for HS code 070951, and can you provide an example?

The duty calculation depends on the specific rate structure. If the rate is purely ad valorem (e.g., 12.80%), the duty is a percentage of the declared customs value. If it's a compound duty (e.g., 8.8¢/kg + 20%), both the weight and value are considered. For example, if importing 100 kg of mushrooms into a country with a rate of 8.8¢/kg + 20% and a customs value of $500 (assuming 100 kg = $500 value for simplicity), the duty would be calculated as: (100 kg * $0.088/kg) + (20% * $500) = $8.80 + $100.00 = $108.80. Always verify the unit of measure for specific duties (e.g., per kilogram, per pound).

What are the classification criteria for HS code 070951, and what distinguishes mushrooms and truffles from other vegetables?

HS code 070951 specifically covers 'Mushrooms and truffles, fresh or chilled'. This classification is based on the botanical and culinary definition of these fungi. They are distinct from vegetables (Chapter 07) as they are not plants but belong to the kingdom Fungi. The key criterion is that the product must be identifiable as mushrooms or truffles. Processed forms, such as dried, preserved, or prepared mushrooms, would fall under different HS codes (e.g., 0712 for dried, 2005 for prepared/preserved).

Which trade agreements commonly offer preferential duty rates for HS code 070951, and how can importers verify eligibility?

Many trade agreements provide preferential duty rates for HS code 070951. For instance, the USMCA (United States-Mexico-Canada Agreement) might offer reduced or zero duties for goods originating from Canada or Mexico. The EU has numerous Free Trade Agreements (FTAs) with countries like South Korea, Japan, and various African, Caribbean, and Pacific (ACP) nations that could impact duties. The USITC's Harmonized Tariff Schedule provides a comprehensive list of preferential rates under columns like 'Special' for various trade agreements (e.g., AU for Australia, CL for Chile, KR for South Korea, SG for Singapore). Importers and customs brokers must obtain a valid Certificate of Origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement, to claim preferential treatment.

Are there specific documentation requirements beyond a commercial invoice and bill of lading for importing fresh mushrooms and truffles under HS 070951?

Yes, importing fresh mushrooms and truffles often requires additional documentation to ensure compliance with phytosanitary regulations. Importers typically need a Phytosanitary Certificate issued by the plant protection organization of the exporting country, certifying that the goods are free from pests and diseases. Depending on the importing country's regulations, additional import permits, health certificates, or specific declarations regarding origin and handling may be required. It is essential to consult the importing country's agricultural and customs authorities for a definitive list of required documents to avoid delays or seizure of goods.