2003.10.01

Analysis

HTS 2003.10.01 covers mushrooms of the genus Agaricus under heading 2003 (mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in kilograms.

The general rate is 6¢/kg on drained weight + 8.5%, 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 6¢/kg on drained weight + 8.5%. 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 ten-digit suffixes separate whole, sliced, whole and sliced. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.