HS Code for Dried mushrooms

The classification of dried mushrooms under HS code 071239 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System. Specifically, GRI 1 states that classification is determined by the terms of the headings and any relative Section or Chapter Notes. Chapter 07 covers edible vegetables, and Note 1 to this chapter clarifies that the term "vegetables" includes edible mushrooms. Heading 0712 is specifically structured to include vegetables that have been dried, dehydrated, or evaporated, but not further prepared. This means the mushrooms can be whole, sliced, or even pulverized into a powder, yet they must remain essentially raw aside from the removal of water. Subheading 071239 is a residual category for mushrooms not elsewhere specified. While 071231 covers the Agaricus genus, 071232 covers Wood ears, and 071233 covers Jelly fungi, 071239 captures all other edible varieties such as Shiitake, Porcini, and Morels. The distinction is crucial because if these mushrooms were preserved in vinegar or acetic acid, they would be classified under heading 2001. If they were prepared or preserved by other means, such as being cooked and then canned in brine, they would fall under heading 2003. Proper documentation must specify the genus to justify the use of 071239 over more specific subheadings.

Products Included

• Dried Shiitake mushrooms
• Dried Porcini (Boletus edulis)
• Dried Morel mushrooms
• Dried Chanterelles
• Dried Oyster mushrooms
• Mushroom powder (pure)
• Dried sliced or broken mushrooms

Common Misclassification

Dried mushrooms are frequently confused with fresh mushrooms under heading 0709. However, once the moisture is removed for preservation, they must move to 0712. Another common error is using 2003.10 or 2003.90, which are reserved for mushrooms that have been prepared or preserved (e.g., cooked or in vinegar) beyond simple drying. Additionally, if the mushrooms are mixed with spices and salt to create a seasoning, they may be classified under 2103.90.

FAQ

What is the HS code for dried mushrooms?

The HS code for dried mushrooms (other than Agaricus, wood ears, or jelly fungi) is 071239.

Can mushroom powder be classified under this code?

Yes, HS code 071239 specifically includes mushrooms that are in powder form, provided they have not been further prepared or mixed with other ingredients.