Analysis
HTS 0712.39.21 covers mushrooms: other under heading 0712 (dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared).
The general rate is 1.9¢/kg + 2.6%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 1.9¢/kg + 2.6%. 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 other lines in the same group are 0712.39.11 (air dried or sun dried, 1.3¢/kg + 1.8%) and 0712.39.40 (other: truffles, duty-free).
Census statistics map these goods to NAICS 311423 (Dried and Dehydrated Food Manufacturing), an industry of 276 US establishments employing 17,886 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0712.39.11 | Air dried or sun dried | 1.3¢/kg + 1.8% |
| 0712.39.40 | Other: truffles | Free |