HS 071090 Mixtures of vegetables

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What products does HS 071090 cover?

This subheading covers mixtures of vegetables, whether or not cooked by steaming or boiling in water, and whether or not frozen. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to products where vegetables of different types are combined. For instance, a frozen mix of peas, carrots, and corn would fall under this code, provided no other ingredients are added that would change its essential character as a vegetable mixture. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for mixed vegetables.

What falls outside HS 071090?

The following products are excluded from HS 071090: single types of vegetables (which are classified under specific subheadings within 0710), vegetables preserved by sugar (heading 2006), vegetables in vinegar or acetic acid (heading 2008), and preparations of vegetables, meat, fish, or crustaceans (Chapter 21). For example, a mixture of vegetables with added sauces or seasonings that create a distinct culinary preparation, such as a vegetable curry, would not be classified here but rather in Chapter 21. Similarly, dried vegetable mixtures are typically classified under heading 0712.

What are common classification mistakes for HS 071090?

A common error is misclassifying mixtures that contain significant non-vegetable components or have undergone substantial processing beyond simple cooking. For instance, if a vegetable mixture is combined with pasta or rice in a way that creates a ready-to-eat meal, it would likely be classified under Chapter 21 (Miscellaneous edible preparations) rather than HS 071090. This often relates to 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, and, provided that the headings and notes do not otherwise require, according to the remaining Rules.

How should importers classify products under HS 071090?

The correct procedure for classifying products under HS 071090 involves a thorough examination of the product's composition and processing. Importers and customs brokers must verify that the product is indeed a mixture of two or more types of vegetables, and that any cooking or freezing does not fundamentally alter its nature as a vegetable mixture. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes to the Harmonized System are crucial steps to ensure accurate classification.

How is the duty calculated for products under HS 071090?

A shipment of 1,000 kilograms of frozen mixed vegetables (peas, carrots, corn) declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 071090.

Which trade agreements reduce duties for HS 071090?

Several free trade agreements may reduce the applicable duty rate for HS 071090, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for developing countries. Under USMCA, eligible mixed vegetables originating from Canada or Mexico may be classified as Free. For GSP beneficiaries, preferential rates can be as low as Free. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP countries, depending on the specific jurisdiction's requirements.

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