Analysis
Subheading 0712.31 covers mushrooms of the genus Agaricus, within heading 0712. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The US splits it as follows: 0712.31.10 for air dried or sun dried (1.3¢/kg + 1.8%) and 0712.31.20 for mushrooms of the genus Agaricus: other (1.9¢/kg + 2.6%).
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by Dried and Dehydrated Food Manufacturing (311423). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 0712.31 once they fall within heading 0712 (dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0712.31.10 | Air dried or sun dried | 1.3¢/kg + 1.8% |
| 0712.31.20 | Mushrooms of the genus Agaricus: other | 1.9¢/kg + 2.6% |