HS 071231 Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles

Quick Answer: Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.), and truffles imported under HS 071231 enter the UK at 12.00%, the EU at 12.80%, and the US with varied rates including 1.3¢/kg + 1.8% and free entry for certain trade partners. This classification specifically covers dried, provisionally preserved, or frozen edible fungi, excluding those prepared or preserved in ways not specified. Importers should be aware of potential quantity-based duties in the US and consult specific Free Trade Agreements for preferential rates. CustomTariffs aggregates this data to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0712310000 12.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0712310000 12.80 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0712311000 1.3¢/kg + 1.8% Free (17 programs) ["kg"]
071231 — — —
0712312000 1.9¢/kg + 2.6% 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 0712.31?

Imports of Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) 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, GSP, 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 to Classify This HS Code?

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What products does HS 071231 cover?

This subheading covers dried, provisionally preserved, or dehydrated mushrooms belonging to the genera *Auricularia* (wood ears) and *Tremella* (jelly fungi), as well as truffles. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these fungi are specifically identified by their scientific names. For example, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that dried wood ears and jelly fungi, regardless of their form (sliced, whole, or powdered), fall under this classification, provided they are not prepared or preserved in a manner that would place them in other headings.

What falls outside HS 071231?

The following products are excluded from HS 071231: fresh or chilled mushrooms (which are classified under heading 0709), mushrooms preserved by sugar, vinegar, or other means not covered by provisional preservation (often classified under heading 2008), and mushrooms that have undergone significant processing beyond drying or simple dehydration, such as mushroom powders used as flavorings or extracts. For instance, truffle oil, which is a flavored oil, would not be classified here but rather under a heading for flavored oils or preparations.

What are common classification mistakes for HS 071231?

A common error is misclassifying dried mushrooms that have been further processed or mixed with other ingredients. For example, dried mushroom mixes intended for culinary use that contain other dried vegetables or spices might be incorrectly classified under 071231. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a composite good, GRI 3 would apply, potentially leading to classification under a heading for the component that gives the mixture its essential character.

How should importers classify products under HS 071231?

The correct procedure for classifying dried wood ears, jelly fungi, or truffles under HS 071231 involves verifying the product's form and preservation method against the WCO HS nomenclature and relevant national tariff schedules, such as the UK Trade Tariff. Importers must confirm that the product is indeed dried or provisionally preserved and that it belongs to the specified genera (*Auricularia*, *Tremella*) or is a truffle. Reviewing product descriptions, supplier declarations, and potentially obtaining a binding tariff information ruling from customs authorities is crucial for accurate classification.

How is the duty calculated for products under HS 071231?

A shipment of 100 kilograms of dried wood ear mushrooms, declared at a customs value of $500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 30% ad valorem, applied to the declared customs value: 30% of $500 USD = $150.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0712310000, which specifies a 30% MFN rate for dried wood ears.

Which trade agreements reduce duties for HS 071231?

Several free trade agreements may reduce the applicable duty rate for HS 071231, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating dried mushrooms from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required by US Customs and Border Protection. Additionally, preferential rates may be available for products originating from countries benefiting from the Generalized System of Preferences (GSP).

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Which HS Codes Are Related?

HS 071233 HS 071232 HS 070951 HS 071151 HS 070956 HS 071234

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 071231 (dried wood ears, jelly fungi, and truffles)?

Import duty rates for HS code 071231 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 12.80% ad valorem. However, preferential rates may apply. For instance, goods originating from Australia (AU) may enter duty-free under specific trade provisions. Always consult the latest tariff schedule of the destination country for the most accurate and up-to-date rates.

How is the import duty for dried mushrooms under HS 071231 calculated, and can you provide an example?

The duty calculation for HS 071231 typically involves an ad valorem rate (a percentage of the value) or a specific rate (per unit of weight), or a combination of both. For instance, if a country applies a rate of '1.3¢/kg + 1.8% ad valorem', and you import 1,000 kg of dried wood ears valued at $5,000 USD (approximately $5.00 USD per kg), the duty would be calculated as follows: Specific duty: 1,000 kg * $0.013/kg = $13.00 USD. Ad valorem duty: 1.8% of $5,000 USD = $90.00 USD. Total duty: $13.00 + $90.00 = $103.00 USD. It is crucial to verify the exact duty calculation method and rates for the specific importing country.

What are the key classification criteria for classifying mushrooms as 'wood ears' or 'jelly fungi' under HS 071231?

HS code 071231 specifically covers dried mushrooms of the 'Auricularia spp.' (wood ears) and 'Tremella spp.' (jelly fungi) genera, as well as truffles. The primary classification criterion is the botanical identification of the mushroom species. Importers must ensure that the dried product corresponds to these specified genera. Documentation from the supplier, such as a Certificate of Origin or a botanical species list, can be essential to substantiate the classification. If there is any doubt, a formal classification ruling from the customs authority of the importing country may be necessary.

Which common trade agreements offer preferential duty rates for HS 071231, and what documentation is typically required?

Several trade agreements can provide preferential duty rates for HS 071231. For example, agreements like the US-Korea Free Trade Agreement (KORUS) or the EU's trade agreements with various partners might offer reduced or zero duty rates for qualifying goods. To claim preferential treatment, importers generally need to provide a Certificate of Origin (COO) or a declaration of origin, issued by the exporter or producer, that meets the specific requirements of the relevant trade agreement. The exact documentation and origin criteria will depend on the specific agreement and the importing country's regulations.

Are there specific documentation requirements beyond the commercial invoice and packing list for importing dried wood ears and jelly fungi under HS 071231?

Beyond standard import documents like the commercial invoice, packing list, and bill of lading, importing dried mushrooms under HS 071231 may require additional documentation. Depending on the importing country's regulations and the nature of the product, a phytosanitary certificate may be required to ensure the goods are free from pests and diseases. If preferential duty rates are claimed under a trade agreement, a Certificate of Origin or origin declaration is mandatory. Some countries may also require specific labeling or health certificates. It is advisable to consult the importing country's customs authority or a customs broker for a comprehensive list of required documents.