Analysis
HTS 0712.32.00 covers wood ears (Auricularia spp.) under heading 0712 (dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared).
Within this group the rate runs from duty-free to 29.8%. Compared with 0712.90.40 (other vegetables; mixtures of vegetables: garlic), which pays 29.8%, a misclassification either way moves the duty by 21.5 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 8.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 35%, 4.2 times the general rate.
The general duty rate is 8.3% of the customs value, which is in the middle of the rates in chapter 07 (55th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $830 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0712.20.20 | Onions: powder or flour | 29.8% |
| 0712.20.40 | Onions: other | 21.3% |
| 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% |
| 0712.33.00 | Jelly fungi (Tremella spp.) | 8.3% |
| 0712.34.10 | Air dried or sun dried | 1.3¢/kg + 1.8% |
| 0712.34.20 | Shiitake (Lentinus edodes): other | 1.9¢/kg + 2.6% |
| 0712.39.11 | Air dried or sun dried | 1.3¢/kg + 1.8% |
| 0712.39.21 | Mushrooms: other | 1.9¢/kg + 2.6% |
| 0712.39.40 | Other: truffles | Free |
| 0712.90.10 | Other vegetables; mixtures of vegetables: carrots | 1.3% |
| 0712.90.15 | Olives: not ripe | 5.5¢/kg |
| 0712.90.20 | Olives: ripe | 2.5¢/kg |
| 0712.90.30 | Potatoes whether or not cut or sliced but not further prepared | 2.3¢/kg |
| 0712.90.40 | Other vegetables; mixtures of vegetables: garlic | 29.8% |
| 0712.90.60 | Crude or not manufactured | Free |
| 0712.90.65 | Other: parsley | 3.8% |
| 0712.90.70 | Other: other | 1.9% |
| 0712.90.74 | Tomatoes: in powder | 8.7% |
| 0712.90.78 | Tomatoes: other | 8.7% |
| 0712.90.85 | Other vegetables; mixtures of vegetables: other vegetables; mixtures of vegetables | 8.3% |