Dried Shiitake Mushrooms from China
Whole dried shiitake mushrooms (Lentinula edodes) are dehydrated mushrooms used in Asian cuisine for their umami flavor and chewy texture after rehydration. They fall under HTS 0712.39.21.00 as dried mushrooms, whole, not further prepared, excluding wood ears, jelly fungi, or truffles. These are provisionally preserved solely by drying for transport and storage.
Duty Rate — China → United States
40.1%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify mushrooms are solely dried without additives like oil or preservatives to avoid reclassification under heading 2003
• Provide certificates of origin and phytosanitary certificates to comply with USDA APHIS import requirements for fungi
• Ensure proper labeling of country of origin and net weight; common pitfall is misdeclaring as 'fresh' leading to penalties