HS 071232 Wood ears (Auricularia spp.)

Quick Answer: Wood ears (Auricularia spp.) imported under HS 071232 enter the UK at 12.00%, the EU at 12.80%, and the US at 8.3% (MFN). This code specifically covers dried, provisionally preserved, or dehydrated wood ear mushrooms, commonly known as "black fungus" or "cloud ear fungus." Importers should be aware of potential variations in preferential duty rates for the US, which can be duty-free for certain trading partners. CustomTariffs aggregates this classification data, highlighting the importance of verifying specific country-of-origin rules for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0712320000 12.00 % — —
0712320010 12.00 % — —
0712320090 12.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0712320090 12.80 % — —
0712320000 12.80 % — —
0712320010 12.80 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0712320000 8.3% 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 0712.32?

Imports of Wood ears (Auricularia spp.) 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 14 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 071232 cover?

This subheading covers dried wood ears, scientifically known as *Auricularia spp.*, which are edible fungi. According to the World Customs Organization's Harmonized System Nomenclature, this classification is for vegetables, whether or not cooked by steaming or boiling in water; frozen; chilled; salted, in brine, dried or dried, whether or not containing added sugar or other sweetening matter; and certain other foodstuffs of vegetable origin. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm this scope for dried wood ear mushrooms.

What falls outside HS 071232?

The following products are excluded from HS 071232: fresh or chilled wood ears, which would be classified under Chapter 07 but a different subheading. Also excluded are wood ears that have undergone significant processing beyond drying, such as being canned or preserved in vinegar, as these would fall under Chapter 20. Similarly, wood ear mushroom powders or extracts, unless simply dried, are typically classified elsewhere based on their specific form and intended use.

What are common classification mistakes for HS 071232?

A common error is misclassifying wood ears that have been rehydrated or partially rehydrated but are still considered "dried" for customs purposes. General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System, which deals with goods put up in sets for retail sale, might also be relevant if dried wood ears are packaged with other ingredients. Importers may also incorrectly classify them if they are presented in a form that suggests further processing beyond simple drying.

How should importers classify products under HS 071232?

The correct procedure for classifying dried wood ears under HS 071232 involves confirming that the product is indeed *Auricularia spp.* and that it has undergone a drying process. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to verify the exact wording of the subheading. A review of the product's physical characteristics and processing methods is crucial for accurate classification.

How is the duty calculated for products under HS 071232?

A shipment of 100 kilograms of dried wood ears, 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 customs value ($500 USD × 10% = $50.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 0712.32.0000.

Which trade agreements reduce duties for HS 071232?

Several free trade agreements may reduce the applicable duty rate for HS 071232, including the United States-Mexico-Canada Agreement (USMCA), where originating wood ears from Canada or Mexico may enter duty-free. For imports into the European Union, originating wood ears from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential rates, often 0%. Documentation typically required includes a self-certified origin declaration for USMCA or a GSP Form A for GSP beneficiaries.

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Which HS Codes Are Related?

HS 071231 HS 071233 HS 071234 HS 070954 HS 070955 HS 070956

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

FAQ

What are the primary import duty rates for HS code 071232 (Wood ears)?

The import duty rates for HS code 071232, covering dried, provisionally preserved, or preserved in brine 'wood ears' (Auricularia spp.), can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 12.00% ad valorem. The EU's TARIC system also lists various rates, often around 8.3% or higher depending on the specific origin and any applicable trade agreements. The UK Trade Tariff shows a rate of 12.80% ad valorem for goods from most countries. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment's origin.

How is the import duty for HS 071232 calculated, and can you provide an example?

The duty for HS code 071232 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if 'wood ears' are imported into the United States with a declared customs value of $10,000 USD, and the MFN duty rate of 12.00% applies, the import duty would be calculated as: $10,000 (Value) × 0.12 (Duty Rate) = $1,200 USD. Some countries may also apply specific duties based on weight or other units, so always verify the duty calculation method in the destination country's tariff.

What are the classification criteria for 'wood ears' under HS code 071232?

HS code 071232 specifically covers 'wood ears' (fungi of the genus Auricularia spp.) that are dried, provisionally preserved (e.g., by sulfur dioxide or brine), or preserved in sugar, syrup, or other preservative media, but not elsewhere specified or included. The key classification criteria are the botanical identification as 'wood ear' fungus and its state of preservation. If the wood ears are fresh or simply chilled, they would fall under a different HS code (typically in Chapter 07 for vegetables). Processed forms like canned or cooked wood ears might also be classified elsewhere depending on the specific processing and packaging.

Which trade agreements commonly offer preferential duty rates for HS 071232?

Several trade agreements can provide preferential duty rates for HS 071232. For example, the US tariff schedule lists 'Free' rates for imports originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) under specific preferential programs. The EU's TARIC system also offers reduced or free rates for goods from countries with which the EU has free trade agreements. Importers should always verify if their goods qualify for preferential treatment by checking the rules of origin and the specific tariff schedule of the importing country, often referencing the Generalized System of Preferences (GSP) or other bilateral trade pacts.

What documentation is typically required for importing HS code 071232?

Standard documentation for importing HS code 071232 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, additional documents may be required. This could include a phytosanitary certificate to ensure the goods are free from pests and diseases, especially for agricultural products. If claiming preferential duty rates under a trade agreement, a certificate of origin or other proof of origin documentation will be necessary. Always consult the importing country's customs authority for a comprehensive list of required documents.