HS 070954 Shiitake (Lentinus edodes)
Quick Answer: Shiitake mushrooms (Lentinus edodes) imported under HS 070954 enter the UK at 6.00%, the EU at 6.40%, and the US at 8.8¢/kg + 20% (MFN). This code specifically covers fresh or chilled shiitake mushrooms. Importers should note that the US tariff also includes a specific duty component, making the total duty variable based on weight and value. Other preferential trade agreements may offer reduced or duty-free entry into the US. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin requirements for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0709540000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0709540000 | 6.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0709540000 | 8.8¢/kg + 20% | Free (17 programs) | ["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 0709.54?
Imports of Shiitake (Lentinus edodes) 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?
What products does HS 070954 cover?
This subheading covers shiitake mushrooms, scientifically known as *Lentinus edodes*. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to fresh or chilled shiitake mushrooms. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this specific code is dedicated to this particular edible fungus, distinguishing it from other mushroom varieties. For instance, the USITC HTS defines it as "Shiitake (Lentinus edodes)".
What falls outside HS 070954?
The following products are excluded from HS 070954: dried, salted, or brined shiitake mushrooms, which are typically classified under HS code 0712. Also excluded are shiitake mushrooms that have undergone other forms of preservation, such as canning or freezing, which would fall under Chapter 20. Other fresh or chilled edible mushrooms, such as button mushrooms (*Agaricus bisporus*) or oyster mushrooms (*Pleurotus ostreatus*), are classified under different subheadings within HS heading 0709, not 070954.
What are common classification mistakes for HS 070954?
A common error is misclassifying dried or preserved shiitake mushrooms under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. For example, dried shiitake mushrooms, even if originating from the same species, are explicitly excluded and fall under HS 0712, requiring a different duty rate and import procedures.
How should importers classify products under HS 070954?
The correct procedure for classifying shiitake mushrooms under HS 070954 involves verifying the product's form and condition. Importers and customs brokers must confirm that the shiitake mushrooms are fresh or chilled. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. If the product is dried, frozen, or otherwise preserved, it must be classified under the appropriate heading, such as 0712 for dried mushrooms.
How is the duty calculated for products under HS 070954?
A shipment of 100 kilograms of fresh shiitake mushrooms declared at a customs value of $500 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value. The calculation is: 10% of $500 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 070954.
Which trade agreements reduce duties for HS 070954?
Several free trade agreements may reduce the applicable duty rate for HS 070954. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) can provide duty-free entry for shiitake mushrooms originating from Canada or Mexico. For imports into the European Union, the Generalised Scheme of Preferences (GSP) may offer reduced or zero duty rates for shiitake mushrooms from certain developing countries. Documentation required typically includes a Certificate of Origin or a self-certified origin declaration, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for Shiitake mushrooms (HS 070954) into the United States?
For Shiitake mushrooms (HS 070954) imported into the United States, the standard Most Favored Nation (MFN) duty rate is 6.00% ad valorem. However, preferential rates may apply under various trade agreements. For instance, imports from Australia (AU) and Singapore (SG) may be eligible for duty-free entry. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the US International Trade Commission (USITC) for the most current and specific rates applicable to your country of origin.
How is the import duty for Shiitake mushrooms (HS 070954) calculated, and can you provide an example?
The duty for Shiitake mushrooms (HS 070954) is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value. For example, if the MFN duty rate is 6.00% and you import 100 kg of Shiitake mushrooms with a declared customs value of $500, the duty would be calculated as 6.00% of $500, which equals $30.00. Always verify the specific duty rate applicable to your shipment's origin and ensure accurate customs valuation.
What documentation is typically required for importing Shiitake mushrooms (HS 070954) into the EU?
When importing Shiitake mushrooms (HS 070954) into the European Union (EU), standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific import conditions, a phytosanitary certificate may be required to ensure the mushrooms are free from pests and diseases. Importers should consult the EU's TARIC database for the most up-to-date import regulations, licensing requirements, and any applicable duties or taxes for the specific Member State of entry.
Are there specific classification criteria for Shiitake mushrooms (HS 070954) that differentiate them from other mushrooms?
Yes, HS code 070954 specifically designates 'Shiitake (Lentinus edodes)' mushrooms. The classification hinges on the precise botanical identification of the mushroom species. If the imported mushrooms are not scientifically identified as Lentinus edodes, they would be classified under a different subheading within Chapter 07, likely under 0709.99 (other vegetables, fresh or chilled) or a more specific heading if applicable. Accurate species identification is critical for correct customs classification.
Which major trade agreements offer preferential duty rates for Shiitake mushrooms (HS 070954) into the UK?
The United Kingdom (UK) offers preferential duty rates for Shiitake mushrooms (HS 070954) under various Free Trade Agreements (FTAs). For example, under the UK's trade agreement with Australia (AU), imports may be eligible for reduced or zero duty rates, provided they meet the rules of origin. Similarly, agreements with countries like Singapore (SG) and others listed in the UK Global Tariff can provide preferential treatment. Importers must ensure their goods comply with the specific rules of origin for each agreement to benefit from these reduced rates. The UK Trade Tariff provides detailed information on these preferential schemes.