What Every Member of the 

Trade Community Should Know About: 

Mushrooms 

AN INFORMED COMPLIANCE PUBLICATION 

MARCH 2008 
Mushrooms 

March 2008 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Published: October 1996 

Revised March 2001 

Revised March 2004 

Revised March 2008 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft Word97®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

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March 2008 

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in 

meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In 

order to provide information to the public, CBP has issued a series of informed compliance 

publications on new or revised requirements, regulations or procedures, and a variety of 

classification and valuation issues. 

This publication, prepared by the National Commodity Specialist Division of Regulations and 

Rulings is entitled "Mushrooms”. It provides guidance regarding the classification of these items. 

We sincerely hope that this material, together with seminars and increased access to rulings of 

U.S. Customs and Border Protection, will help the trade community to improve voluntary 

compliance with customs laws and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Executive Director, 

Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell 

Executive Director, Regulations and Rulings 

Office of International Trade 

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TYPES OF MUSHROOMS ..........................................................................7

CLASSIFICATION.......................................................................................7

COUNTRY OF ORIGIN MARKING .............................................................9

INVOICING ................................................................................................10

IMPORTS...................................................................................................10

ANTIDUMPING..........................................................................................10

MUSHROOM IMPORT ASSESSMENT FEE.............................................11

REFERENCES...........................................................................................12

ADDITIONAL INFORMATION...................................................................14

The Internet................................................................................................................ 14

Customs Regulations ................................................................................................. 14

Customs Bulletin ........................................................................................................ 14

Importing Into the United States................................................................................. 15

Informed Compliance Publications............................................................................. 15

Value Publications...................................................................................................... 16

“Your Comments are Important”................................................................................. 17

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This publication discusses the tariff classification and other issues related to the 

importation of mushrooms. 

TYPES OF MUSHROOMS 

There are more than 38,000 kinds of mushrooms in the world, and they vary 

considerably in color, size and shape. Only about 25 of a possible 2000 edible 

mushroom species are cultivated as human food. The main parts of a mushroom 

include the stem and cap (See diagram). Stem sizes vary from short and thick to long 

and thin. The cap's texture can be smooth, pitted, honeycombed or ruffled. Flavors 

range from bland to rich, to nutty and earthy. The cultivated Agaricus (common button) 

mushroom, having a mild, earthy flavor, with caps that range in size from 1/2 to 3 inches 

in diameter and either a white or tan color, is commonly found in most grocery and 

supermarket stores. 

 

 Specialty or exotic varieties of mushrooms are commercially grown in the United 

States as well as imported. Specialty mushrooms include Shiitake (Lentinus edodes), 

Miitake (Grifola frondosa), Nameko (Pholiota nameko), Enoki (Flalmmulina velutipes), 

Pom Pom (Hericium erinaceus), Oyster (Pleurotus spp.), Portabella, Crimini (Agaricus 

Bisporus), and others. Production has steadily increased over the past several years. 

Shiitake, Portabella, and Oyster are the most popular, followed by the Enoki, Maiitake, 

Nameko and Pom Pom. 

Fresh mushrooms are imported in bulk, and in a variety of retail sizes. Canned 

mushrooms are available in several forms including whole, chopped, sliced and caps 

only. Some mushrooms, usually the imported varieties, are available dried whole or in 

slices, bits or pieces, and are sometimes packed in a marinade. 

CLASSIFICATION 

 The 2008 Harmonized Tariff Schedule of the United States (HTSUS) provides for 

mushrooms as follows: 

Tariff Description HTSUS subheading 

Fresh or chilled 

 of the genus Agaricus 0709.51.0100* 

 other [than Agaricus] 0709.59.9000* 

Frozen, uncooked or cooked by steaming 

or boiling in water 0710.80.2000 

Provisionally preserved by e.g., sulfur 

dioxide gas, in brine, in sulfur water or in 

other preservative solutions, but unsuitable 

in that state for immediate consumption 

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 Mushrooms of the genus Agaricus 0711.51.0000** 

 Other: 

 Mushrooms 0711.59.1000 

Dried, whole, cut, sliced, broken or in 

powder, but not further prepared: 

Mushrooms of the genus Agaricus:

 Air dried or sun dried 0712.31.1000 

 Other 0712.31.2000 

Other: 

Mushrooms: 

 Air dried or sun dried 0712.39.1000 

 Other 0712.39.2000 

Prepared or preserved by vinegar or acetic 

acid 2001.90.3800 

Mushrooms... prepared or preserved 

otherwise than by vinegar or acetic acid: 

 Mushrooms of the genus Agaricus

 

In containers each holding not 

more than 255g: 2003.10.0127** 

 Whole (including buttons) 2003.10.0131** 

 Sliced 2003.10.0137** 

 Other 

In containers each holding more 

than 255g: 2003.10.0143** 

 Whole (including buttons) 2003.10.0147** 

 Sliced 2003.10.0153** 

 Other 

 Other 2003.90.0010 

 Straw mushrooms 2003.90.0090 

 Other 

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* Fresh mushrooms are subject to a mushroom import assessment fee. (See Mushroom Import 

Assessment Fee, below) 

** Subject to antidumping duties from certain countries. 

 . 

The tariff classification of “canned marinated mushrooms” and the coverage of 

subheading 2003.10, HTSUS, the provision for mushrooms prepared or preserved 

otherwise than by vinegar or acetic acid, was addressed in Headquarters Ruling Letter 

(HRL) 964374, dated October 17, 2000. The HTSUS, and the Harmonized Commodity 

Description and Coding System Explanatory Notes (ENs) do not define what constitutes 

"prepared or preserved by vinegar or acetic acid" (which is found in vinegar). However, 

under the Tariff Schedules of the United States (TSUS), the predecessor to the HTSUS, 

Customs and Border Protection’s (CBP) position as to the minimum amount of acetic 

acid necessary to determine whether a vegetable is prepared or preserved by vinegar 

or acetic acid was outlined in HRL 069121, dated May 20, 1983 (IA 247/80). That 

decision held that a product required a "minimum of 0.5 per cent acetic acid (subject to 

allowable tolerances) in the equilibrated product" to be considered as prepared or 

preserved by vinegar or acetic acid. That position has continued under the HTSUS. 

(See also HRL Letters, 085838 dated December 21, 1989, 952738 dated January 27, 

1993, 953518 dated June 24, 1993, 956850 dated March 22, 1996, 959313 dated 

February 20, 1997, 959314 dated February 20, 1997, 959361 dated April 17, 1997 and 

957041 dated November 11, 1998, for similar rulings relating to the classification of 

vegetables put up or preserved in vinegar or acetic acid.) 

The mushrooms falling in chapter 20, HTSUS, are usually prepared and 

preserved by washing, blanching, slicing, canning and/or by the addition of water, 

vinegar, acetic acid, sugar, yeast extracts, MSG, and/or natural flavoring. Where 

vinegar or acetic acid is indicated to be one of the ingredients in prepared mushrooms, 

CBP may require laboratory analysis in order to determine whether classification in 

heading 2001 or 2003 is appropriate. 

COUNTRY OF ORIGIN MARKING 

 Pursuant to section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) 

and Part 134 of the CBP Regulations (19 CFR Part 134), all imported articles must be 

marked in a conspicuous place as legibly, indelibly, and permanently as the nature of 

the articles (or container) will permit in such manner as to indicate to an ultimate 

consumer in the United States, the English name of the country of origin of the article. 

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 Section 1970(b) of the Omnibus Trade and Competitiveness Act of 1988, Pub. L. 

No. 100-418, provides: 

Imported preserved mushrooms shall not be considered to be in 

compliance with section 304 of the Tariff Act of 1930 (19 U.S.C. Part 

1304) or any other law relating to the marking of imported articles unless 

the containers thereof indicate in English the country in which the 

mushrooms were grown. 

Subsequent packing or preserving (i.e. canning) is not sufficient to change the 

country of origin. The term “product of...” may only be used to refer to the country in 

which the mushrooms were grown. (See HRL 734281, dated February 13, 1992) 

Acceptable country of origin marking includes “grown in...” and “product of....” 

However, the “product of...” phrase cannot be used when referring to the country in 

which the mushrooms have been merely packed or canned. 

INVOICING 

 It is important to have a detailed description of the imported product on the 

invoice to insure proper classification. Mushrooms should be described as “fresh,” 

“chilled,” “frozen,” etc., as well as the genus, species, form (whole, buttons, sliced, etc.), 

type of packing, country of origin (see “country of Origin Marking” above), etc. 

IMPORTS 

Mushrooms are imported from as many as fifty different countries. The majority 

of the imports are from Canada and China. For the year 2007, the value of imported 

mushrooms (excluding those prepared or preserved by vinegar or acetic acid, for which 

no specific data for mushrooms is available) totaled more than $289,637,808.. Fresh 

or chilled mushrooms of the genus Agaricus are the largest type imported. The value of 

these mushrooms, classified in subheading 0709.51.0100, HTSUS, was $89,249,793 in 

2007. 

ANTIDUMPING 

 The Department of Commerce publishes antidumping orders in the Federal 

Register concerning preserved mushrooms imported from Chile, China, India, and 

Indonesia. 

Antidumping case numbers Country 

 A-337-804 Chile 

 A-533-813 India 

 A-560-802 Indonesia 

 A-570-851 China 

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The mushrooms covered by these orders are preserved mushrooms of the 

species Agaricus bisporus and Agaricus bitorquis, whether imported whole, sliced, 

diced, or as stems and pieces. “Preserved mushrooms,” for purposes of the 

antidumping orders, are mushrooms that have been prepared or preserved by cleaning, 

blanching, and sometimes cutting or slicing, then packed and heated in containers such 

as cans or glass jars, in a liquid medium such as water, brine, butter or butter sauce. 

Included within the scope of the orders are “brined” mushrooms, i.e., mushrooms that 

are pre-salted and packed in a heavy salt solution to provisionally preserve them for 

further processing. 

Excluded from the scope of the orders are: 

• all other species of mushroom, including straw mushrooms, 

• fresh and chilled mushrooms, including “refrigerated” or “quick blanched” 

mushrooms, 

• dried mushrooms, 

• frozen mushrooms, and 

• “marinated,” “acidified,” or “pickled” mushrooms. 

The antidumping orders define “marinated,” “acidified,” or “pickled” mushrooms as 

prepared or preserved by means of vinegar or acetic acid, but which may contain oil or 

other additives. This exclusion applies only to mushrooms with an acetic acid content of 

0.5 percent or more. (Department of Commerce scope ruling dated June 19, 2000. 

See also HRL 963835 dated October 17, 2000 (IA 00/04) and HRL 964374, dated 

October 17, 2000). In Tak Fat Trading Company, et. al., v. United States, 396 F.3d 

1378, 1386 (Fed Cir. 2005), the Court of Appeals for the Federal Circuit affirmed the 

Department of Commerce's utilization of this standard for exclusion from the 

antidumping orders. 

Mushrooms subject to these orders are classifiable under subheadings 

0711.51.0000, 2003.10.0127, 2003.10.0131, 2003.10.0137, 2003.10.0143, 

2003.10.0147, and 2003.10.0153 of the Harmonized Tariff Schedule of the United 

States (HTSUS). 

The importing public and other interested parties should contact the International 

Trade Administration, at the U.S. Department of Commerce for information on 

antidumping rates of duty and case numbers. 

MUSHROOM IMPORT ASSESSMENT FEE 

 In March 1993, the Agricultural Marketing Service (AMS) of the United States 

Department of Agriculture (USDA) entered into an agreement with CBP whereby CBP 

is required to collect an import assessment fee, as part of the entry process, for all 

varieties of fresh mushrooms entered or withdrawn from warehouse, under subheadings 

0709.51.0100 or 0709.59.9000, HTSUS. 

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The Mushroom Council, established by the Mushroom Promotion, Research, and 

Consumer Information Order (7 C.F.R. 1209), has determined that the mushroom fee 

will be $0.01102300 per kilogram for goods classified under subheadings 0709.51.0100 

and 0709.59.9000, HTSUS, and entered, or withdrawn from warehouse, for 

consumption effective January 1, 2008. The Mushroom Promotion, Research, and 

Consumer Information Act of 1990 (7 U.S.C. 6101-6112), provides the authority for the 

Mushroom Council to periodically increase or decrease the rate of assessment. 

REFERENCES 

Arora, D., Mushrooms Demystified, 2d ed. (Berkley, CA: Ten Speed Press) 1986. 

Charles, V.K., Some Common Mushrooms And How To Know Them, United States 

Department of Agriculture, No. 143, Washington D.C., March 1931. 

Coyle, L.P. Jr., ed. World Encyclopedia of Food, Facts on File, New York, N.Y., 1982, 

Dickinson, C. and John Lucas, ed. VNR Color Dictionary of Mushrooms, (London: Van 

Nostrand Reingold Company, Orbis Publishing Limited) 1982. 

Dickinson, C. and John Lucas, The Encyclopedia of Mushrooms, (New York: G.P. 

Putnam's Sons, London: Orbis Publishing Limited) 1979. 

Fanelli, A. and Tosco, U., Color Treasury of Mushrooms & Toadstools, (London, 

Crescent books, Orbis Publishing Limited) 1972. 

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Gonzales, A., “Many awaiting the next Portabella,” The Packer, January 1, 1996, p. 6C. 

Gonzales, A., “Groups relying on others to spread word,” The Packer, January 1, 1996, 

p. 10C. 

Luth, B.S., Woodruff, J.G., Commercial Vegetable Processing, (Westport, Connecticut: 

The AVI Publishing Company) 1975. 

Molin, J., “Specialty Mushrooms: Yesterday, Today, & Tomorrow,” Mushroom News, 

February 1995. 

Mushroom Council, “The Complete Story,” Mushroom Council, Roseville, California, 

1995. 

United States International Trade Commission, Harmonized Tariff Schedule of the 

United States (2008), Washington D.C., 2008. 

U.S. Imports of Merchandise, International Harmonized System Commodity 

Classification U.S. Department of Commerce, Bureau of the Census, Data Services 

Division, Washington D.C. 

www.ams.usda.gov/fv/rpmushroom.html, 2008 

www.mushroomcouncil.org, 2008 

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ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, the “Know Before You Go” publication 

and traveler awareness campaign is designed to help educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs and Border Protection Regulations of the United States 

is a loose-leaf, subscription publication available from the Superintendent of 

Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202) 

512-1800. A bound edition of Title 19, Code of Federal Regulations is also available for 

sale from the same address. All proposed and final regulations are published in the 

Federal Register, which is published daily by the Office of the Federal Register, National 

Archives and Records Administration, and distributed by the Superintendent of 

Documents. Information about on-line access to the Federal Register may be obtained 

by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are 

also published in the weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The current edition of Importing Into the United 

States contains much new and revised material brought about pursuant to the Customs 

Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the relationship 

between importers and U.S. Customs and Border Protection by shifting to the importer 

the legal responsibility for declaring the value, classification, and rate of duty applicable 

to entered merchandise. 

The current edition contains a section entitled "Informed Compliance." A key component 

of informed compliance is the shared responsibility between U.S. Customs and Border 

Protection and the import community, wherein CBP communicates its requirements to 

the importer, and the importer, in turn, uses reasonable care to assure that CBP is 

provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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