HS 071234 Shiitake (Lentinus edodes)

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What products does HS 071234 cover?

This subheading covers dried shiitake mushrooms (Lentinus edodes) that are intended for human consumption. According to the World Customs Organization's Harmonized System Nomenclature, heading 0712 encompasses "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared." Subheading 071234 specifically identifies shiitake mushrooms within this category, distinguishing them from other dried fungi. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this specific classification for dried shiitake.

What falls outside HS 071234?

The following products are excluded from HS 071234: fresh or chilled shiitake mushrooms, which are classified under heading 0709; shiitake mushrooms that have undergone further preparation beyond simple drying, such as being canned, pickled, or made into mushroom powder for flavoring; and other types of dried edible fungi not specifically identified as shiitake. For instance, dried porcini mushrooms would fall under a different subheading within heading 0712.

What are common classification mistakes for HS 071234?

A common error is misclassifying dried shiitake mushrooms that have been rehydrated or partially rehydrated. 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 shiitake mushrooms are presented in a dried state, even if they are intended to be rehydrated by the consumer, they remain classified under 071234. Confusion can also arise with mushroom powders, which are typically classified under heading 2103 or 2106 depending on their intended use.

How should importers classify products under HS 071234?

The correct procedure for classifying dried shiitake mushrooms under HS 071234 involves verifying that the product is indeed shiitake (Lentinus edodes) and that it has been dried but not further prepared. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, to confirm the specific subheading and any associated notes. Accurate product descriptions and supplier documentation are crucial for a correct declaration.

How is the duty calculated for products under HS 071234?

A shipment of 100 kilograms of dried shiitake 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 1.5% ad valorem, applied to the declared value. The calculation is: 1.5% × $500 USD = $7.50. However, if the product were subject to a specific duty, for example, $0.15 per kilogram, the duty would be $0.15/kg × 100 kg = $15.00. This example uses a hypothetical specific duty rate for illustrative purposes, as actual rates vary and can be ad valorem or specific, as published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 071234?

Several free trade agreements may reduce the applicable duty rate for HS 071234, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating shiitake mushrooms from Canada or Mexico may be eligible for a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, requiring a GSP Form A or equivalent origin declaration.

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