HS 070959 Other

Quick Answer: Vegetables, fresh or chilled, not elsewhere specified or included, imported under HS 070959 enter the UK at 6.00%, the EU at 6.40%, and the US with rates varying from free to 8.8¢/kg + 20%. This residual classification applies to edible fungi (mushrooms) and other vegetables not specifically listed in preceding headings of Chapter 07. Importers should note that the US tariff structure for this category includes a specific component alongside an ad valorem duty for some lines, requiring careful calculation. According to CustomTariffs data, understanding these specific duty calculations is crucial for accurate landed cost assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0709590000 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0709590000 6.40 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0709591100 Free — ["kg"]
070959 — — —
0709599100 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 0709.59?

Imports of Other 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?

```html

What products does HS 070959 cover?

This subheading covers "Other" fresh or chilled mushrooms and truffles, not specified elsewhere within heading 0709. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for edible fungi that do not fit into the more specific subheadings for cultivated mushrooms (like *Agaricus* species) or truffles. For instance, wild mushrooms or less common cultivated varieties would fall here if not otherwise classified. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature for edible fungi.

What falls outside HS 070959?

The following products are excluded from HS 070959: dried, provisionally preserved, or frozen mushrooms and truffles, which are classified under different headings (e.g., 0712 for dried). Also excluded are mushrooms and truffles that are prepared or preserved in a manner not covered by Chapter 07, such as those in vinegar or brine (Chapter 20). For example, canned button mushrooms or dried shiitake mushrooms would not be classified here, as they belong to more specific categories based on their form of preservation or preparation.

What are common classification mistakes for HS 070959?

A common error is misclassifying prepared or preserved mushrooms. For instance, mushrooms that have been cooked, seasoned, or mixed with other ingredients and then packaged for retail sale are typically classified under Chapter 20 (Preparations of vegetables, fruit, nuts or other parts of plants), not under heading 0709. This is a direct application of General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 070959?

The correct procedure for classifying products under HS 070959 involves a detailed examination of the product's form and processing. Importers and customs brokers must first determine if the product is a fresh or chilled edible mushroom or truffle. If it is, they must then check if it is specifically listed under other subheadings of 0709. If it is not a cultivated mushroom of the *Agaricus* species or a truffle, and it is not dried, frozen, or otherwise preserved, then HS 070959 is the appropriate classification.

How is the duty calculated for products under HS 070959?

A shipment of 100 kilograms of fresh wild porcini 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 declared value: 3.0% × $500 USD = $15.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0709.59.0000.

Which trade agreements reduce duties for HS 070959?

Several free trade agreements may reduce the applicable duty rate for HS 070959, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible products from designated developing countries. To claim these preferences, importers typically require a Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.

```

Which HS Codes Are Related?

HS 070999 HS 070991 HS 071159 HS 070529 HS 071029 HS 070519

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

FAQ

What specific vegetables fall under HS code 0709.59?

HS code 0709.59 covers 'Other fresh or chilled fungi and truffles, excluding those of heading 0709.51 (mushrooms of the genus Agaricus or Cropillus)'. This means it applies to fresh or chilled fungi and truffles that are not specifically classified under 0709.51. Examples include, but are not limited to, oyster mushrooms, shiitake mushrooms, enoki mushrooms, and various types of truffles not already specified. It is crucial to verify the specific type of fungus or truffle against the WCO's Explanatory Notes and national tariff schedules for precise classification.

What are the typical import duty rates for HS code 0709.59 from major trading partners?

Import duty rates for HS code 0709.59 vary significantly by country and the origin of the goods. For example, under the US tariff schedule (USITC), the Most Favored Nation (MFN) rate is often 6.40% ad valorem. Under the EU's TARIC system, rates can range from duty-free for certain origins under preferential agreements to specific rates for others. The UK Trade Tariff also provides varying rates based on origin, with many preferential rates being free. Importers must consult the specific tariff schedule of the importing country and consider any applicable trade agreements to determine the exact duty.

How is the duty calculated for HS code 0709.59 if it's a specific duty rate plus ad valorem?

Some countries may apply a combination of specific and ad valorem duties. For instance, a hypothetical rate might be 8.8¢/kg + 20% ad valorem. If you import 100 kg of fungi valued at $500, the calculation would be: (100 kg * 8.8¢/kg) + (20% of $500). Assuming 100¢ = $1, this would be ($0.88) + ($100) = $100.88. The total duty is the sum of the specific and ad valorem components. Always confirm the exact duty calculation method with the importing country's customs authority.

What documentation is typically required for importing goods classified under HS code 0709.59?

Standard documentation for importing fresh or chilled fungi and truffles under HS 0709.59 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, a phytosanitary certificate issued by the exporting country's plant protection organization may be required to ensure the produce is free from pests and diseases. Importers should also be prepared to provide origin certificates if claiming preferential duty rates under trade agreements.

Do trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 0709.59?

Yes, many trade agreements can provide preferential duty rates for goods classified under HS code 0709.59. For example, goods originating from countries that are signatories to the USMCA (United States-Mexico-Canada Agreement) may benefit from reduced or duty-free entry into the United States, Canada, or Mexico, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries that often grant preferential access, potentially resulting in a 0% duty rate for these products. Importers must ensure they have the necessary proof of origin documentation to claim these benefits.