Harmonized System Codes • Schedule B • Harmonized Commodity Description

The HS Code 07115910: Mushrooms, Provisionally Preserved but Unsuitable for Immediate Consumption

The HS Code 07115910 refers to mushrooms, other than of the genus Agaricus, that are provisionally preserved but unsuitable in that state for immediate consumption. This HS code is used to classify and track the import and export of these specific types of mushrooms.

When importing mushrooms under this HS code, it is important to consider the bound/MFN duty rate. Currently, the duty rate is 5.7 cents per kilogram on drained weight. It is worth noting that this duty rate may change if a country lowers a trade barrier or opens up a market. In such cases, the same duty rate must be applied to all trading partners for the same goods or services.

The quantity unit for mushrooms imported or exported under HS Code 07115910 is kilograms (KG). This unit of measurement is used to determine the weight of the mushrooms being traded.

There are also special tariff preference programs available for mushrooms classified under this HS code. Some countries offer duty-free treatment for certain imports, while others have specific rates and conditions. Here are some examples:

• Free: Imports from least-developed beneficiary developing countries eligible for GSP (Generalized System of Preferences) under this subheading receive duty-free treatment.
• Bahrain Special Rate: Bahrain offers a special rate for imports under this HS code.
• NAFTA: Canada and Mexico enjoy duty-free treatment under the North American Free Trade Agreement.
• Africa Growth and Opportunity Act (AGOA): Imports under this HS code from eligible African countries receive duty-free treatment under AGOA.
• Caribbean Basin Initiative (CBI): Certain Caribbean countries offer duty-free treatment for imports classified under this HS code.
• Israel Special Rate: Israel provides duty-free treatment for imports of mushrooms under this HS code.
• Andean Trade Preference Act (ATPA): Eligible countries in the Andean region have a special rate for imports under this HS code.
• Jordan Special Rate: Jordan offers a special rate for imports of mushrooms under this HS code.
• Morocco Special Rate: Morocco provides a special rate for imports classified under this HS code.
• Dominican Republic-Central American Special Rate (DR-CAFTA): Certain countries in the Dominican Republic-Central American region have a special rate for imports under this HS code.
• Peru Special Rate: Peru offers a special rate for imports of mushrooms under this HS code.

Additionally, there are specific rates for certain countries:

• Australia Special Rate: Australia has a rate of 2.2 cents per kilogram on drained weight, plus 3.2% for imports under this HS code.
• Chile Special Rate: Chile applies a rate of 3.4 cents per kilogram on drained weight, plus 4.8% for imports classified under this HS code.
• Oman Special Rate: Oman offers a rate of 0.7 cents per kilogram on drained weight, plus 1% for imports under this HS code.
• Singapore Special Rate: Singapore applies a rate of 0.7 cents per kilogram on drained weight, plus 1% for imports of mushrooms under this HS code.

It is important for importers and exporters to be aware of these special tariff preference programs and rates when trading mushrooms classified under HS Code 07115910. By understanding the specific regulations and conditions, businesses can make informed decisions and optimize their trading activities.

HS Code 07115910 is used to classify mushrooms that are provisionally preserved but unsuitable for immediate consumption. The code helps track and regulate the import and export of these mushrooms, and it is important for businesses to be aware of the bound/MFN duty rate, quantity unit, and special tariff preference programs associated with this HS code. By staying informed, businesses can navigate the international trade landscape more effectively and take advantage of any available benefits or opportunities.