Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
9 declarable lines
Heading 2003 covers mushrooms and truffles that have been prepared or preserved by a method other than vinegar or acetic acid, such as canning, brining or cooking. The heading splits first by genus: Agaricus mushrooms fall under 2003.10, and all other products fall under 2003.90, where truffles are named separately from other mushrooms. Within the Agaricus group the subheadings turn on the container size (255 g or less versus more than 255 g) and on the cut of the mushroom.
Products in this heading
- Canned whole button mushrooms in small tins
- Sliced mushrooms in glass jars
- Canned straw mushrooms
- Canned sliced Agaricus mushrooms in large food service cans
- Jarred truffles preserved without vinegar
- Pieces and stems of preserved mushrooms packed in brine
How to choose the right subheading
- Whether the mushroom was preserved by vinegar or acetic acid; if so, the goods leave heading 2003.
- The genus: Agaricus mushrooms go to 2003.10, everything else to 2003.90.
- For Agaricus mushrooms, the container capacity: 255 g or less versus more than 255 g.
- The form of the mushroom: whole (including buttons), sliced, or other.
- For 2003.90, whether the product is truffles, straw mushrooms, or other mushrooms.
Often confused with
- Heading 0709Fresh mushrooms
Fresh mushrooms are in chapter 7; heading 2003 requires preparation or preservation.
- Heading 2001Mushrooms pickled in vinegar
Preservation by vinegar or acetic acid is covered by heading 2001, not 2003.
- Heading 2004Frozen prepared mushrooms
Frozen prepared vegetables are classified in heading 2004.
- Heading 0712Dried mushrooms
Dried mushrooms are classified in chapter 7, not among prepared or preserved products.
Frequently asked questions
What is the HTS code for sliced Agaricus mushrooms in a jar under 255 g?
Use 2003.10.01.31. The general (MFN) rate is 6 cents/kg on drained weight + 8.5%.
What is the duty on preserved truffles?
Preserved truffles fall under 2003.90.10.00. The general (MFN) rate is Free.
How do I classify canned straw mushrooms?
Straw mushrooms are classified under 2003.90.80.10, since they are not of the genus Agaricus. The general (MFN) rate is 6 cents/kg on drained weight + 8.5%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 2003
- 2003.10.01.27In containers each holding not more than 255 g / Whole (including buttons)6¢/kg on drained weight + 8.5%
- 2003.10.01.31In containers each holding not more than 255 g / Sliced6¢/kg on drained weight + 8.5%
- 2003.10.01.37In containers each holding not more than 255 g / Other6¢/kg on drained weight + 8.5%
- 2003.10.01.43In containers each holding more than 255 g / Whole (including buttons)6¢/kg on drained weight + 8.5%
- 2003.10.01.47In containers each holding more than 255 g / Sliced6¢/kg on drained weight + 8.5%
- 2003.10.01.53In containers each holding more than 255 g / Other6¢/kg on drained weight + 8.5%
- 2003.90.10.00Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid / TrufflesFree
- 2003.90.80.10Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid / Straw mushrooms6¢/kg on drained weight + 8.5%
- 2003.90.80.90Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid / Other6¢/kg on drained weight + 8.5%