HS 071239 Other
Quick Answer: Dried mushrooms, other than of the species *Agaricus*, other than 'wood ear' (Auricularia spp.) and 'jelly' (Tremella spp.), imported under HS 071239 enter the UK at 12.00%, the EU at 12.80%, and the US with a Most Favored Nation (MFN) rate of 1.3¢/kg + 1.8%, with preferential rates available for certain trading partners. This classification is for dried mushrooms not otherwise specified, excluding common button mushrooms and certain other types. Importers should verify specific MFN rates and potential trade agreement benefits for the US market. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0712390000 | 12.00 % | — | — |
| 0712390031 | 12.00 % | — | — |
| 0712390039 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0712390000 | 12.80 % | — | — |
| 0712390031 | 12.80 % | — | — |
| 0712390039 | 12.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0712391100 | 1.3¢/kg + 1.8% | Free (17 programs) | ["kg"] |
| 0712392100 | 1.9¢/kg + 2.6% | Free (17 programs) | ["kg"] |
| 071239 | — | — | — |
| 0712394000 | Free | — | ["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 0712.39?
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, 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 071239 cover?
This subheading covers dried, dehydrated, or evaporated vegetables of heading 0712, which are not elsewhere specified or included. According to the World Customs Organization's Harmonized System Nomenclature, this category is for vegetables that have undergone drying processes and do not fit into more specific subheadings within 0712, such as mushrooms, onions, or carrots. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this residual category applies to a variety of dried vegetables after primary processing, provided they meet the general criteria of heading 0712.
What falls outside HS 071239?
The following products are excluded from HS 071239: vegetables that are preserved by sugar (heading 2006), vegetables prepared or preserved otherwise than by vinegar or acetic acid (heading 2007), and vegetables in brine or sulphur dioxide solution (heading 2008). For instance, dried apricots preserved with sugar would be classified under heading 2006, and pickled onions would fall under heading 2008, not 071239. The key distinction is the preservation method and the degree of processing beyond simple drying.
What are common classification mistakes for HS 071239?
A common error is misclassifying partially processed or mixed dried vegetables. For example, if dried vegetables are mixed with spices or seasonings, they may fall under Chapter 21 (Miscellaneous edible preparations) rather than Chapter 07. Additionally, confusion can arise with products that are merely wilted or partially dried but not fully dehydrated, which might be classified under heading 0704 or other relevant headings depending on their specific state and intended use, as per General Rule of Interpretation 1.
How should importers classify products under HS 071239?
The correct procedure for classifying products under HS 071239 involves a thorough examination of the product's physical characteristics and processing. Importers and customs brokers must first determine if the product is a vegetable and if it has been dried, dehydrated, or evaporated. Subsequently, they must verify that it is not specifically provided for in other subheadings of heading 0712 or in other headings of the Harmonized System, consulting official tariff schedules like the USITC HTS or EU TARIC for definitive guidance.
How is the duty calculated for products under HS 071239?
A shipment of 100 kilograms of dried bell peppers, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the customs value ($500 USD × 0.035 = $17.50), plus a specific duty of $0.175 per kilogram ($0.175/kg × 100 kg = $17.50), totaling $35.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 071239.
Which trade agreements reduce duties for HS 071239?
Several free trade agreements may reduce the applicable duty rate for HS 071239, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free treatment for originating goods from Canada and Mexico. The EU's Generalised Scheme of Preferences (GSP) can also offer preferential rates, often "Free," for eligible developing countries. To claim these preferences, a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU agreements may be required, depending on the origin country and specific agreement provisions.
```Which HS Codes Are Related?
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 071239 (Dried, wholly or sliced or in irregular pieces, of mushrooms and truffles, 'other')?
The Most Favored Nation (MFN) duty rate for HS code 071239, covering dried mushrooms and truffles not specified elsewhere in the chapter, can vary significantly by country. For example, the United States applies a 12.80% ad valorem duty. The European Union, under the TARIC system, may have rates such as 1.3¢/kg + 1.8% ad valorem. The United Kingdom's Trade Tariff also shows specific rates. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the duty calculated for HS code 071239 when a specific duty component is involved?
When a duty rate includes a specific component (e.g., per kilogram) and an ad valorem component (a percentage of value), both are applied. For instance, if a country's tariff for HS 071239 is 22¢/kg + 45% ad valorem, and you import 100 kg of dried mushrooms valued at $500 USD, the calculation would be: (100 kg * $0.22/kg) + (45% of $500 USD) = $22 USD + $225 USD = $247 USD. Always ensure the currency and units of measure are correctly converted according to the importing country's regulations.
Which trade agreements offer preferential duty rates for HS code 071239?
Several trade agreements can provide preferential duty rates for goods classified under HS 071239. For instance, under the US tariff schedule, rates can be Free for countries like Australia (AU), Canada (CA), Chile (CL), and South Korea (KR) if the goods meet the rules of origin under agreements like the USMCA or bilateral FTAs. The EU and UK also have numerous preferential agreements. Importers must verify the specific origin requirements and documentation (e.g., Certificate of Origin) to claim these reduced or zero duties.
What documentation is typically required for importing dried mushrooms and truffles under HS code 071239?
Beyond the standard commercial invoice, packing list, and bill of lading, importing dried mushrooms and truffles under HS 071239 may require specific health and phytosanitary certificates issued by the competent authority of the exporting country. These documents attest that the goods are free from pests and diseases and are fit for human consumption. Some countries may also require a Certificate of Origin to claim preferential tariff treatment. Always consult the importing country's customs agency for a comprehensive list of required documents.
What distinguishes HS code 071239 ('Other' dried mushrooms and truffles) from other subheadings within 0712?
HS code 071239 is a residual category used when dried mushrooms and truffles do not fit into more specific subheadings under 0712. For example, if there were specific codes for 'dried shiitake mushrooms' or 'dried porcini mushrooms' that were separately enumerated, 071239 would not be used for those. This code is for all other dried mushrooms and truffles that are 'other' than those specifically listed. The key is that they must be dried, and can be whole, sliced, or in irregular pieces. Classification relies on the absence of a more specific HS code for the particular type of mushroom or truffle.