Analysis
HTS 2003.90.80 covers other: other under heading 2003 (mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid). US Customs collects import statistics for it under 2 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.
For statistics it divides in two: 2003.90.80.10 for straw mushrooms and 2003.90.80.90 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring 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 |