HTS heading · chapter 20
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
Analysis
Heading 2003 of the Harmonized Tariff Schedule covers mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 7th percentile of the headings in chapter 20.
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.
The largest subheadings are 2003.90 (other, 2 lines) and 2003.10 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2003.10.01 | Mushrooms of the genus Agaricus | 6¢/kg on drained weight + 8.5% |
| 2003.90.10 | Other: truffles | Free |
| 2003.90.80 | Other: other | 6¢/kg on drained weight + 8.5% |