CLA-2-06:OT:RR:NC:N5:231
Mr. Will MacHugh
Mush Love Inc.
23 Ringold River Road
Mesa, WA 99343
RE: The tariff classification of Shiitake Mushroom Spawn from China
Dear Mr. McHugh,
In your letter dated February 26, 2025, you requested a tariff classification determination.
The subject merchandise is Shiitake Mushroom Substrate. The product is composed of water, sawdust, bran, and shiitake mushroom spawn. You state the water, sawdust, and bran are combined and then pressed into a log, which is placed in a plastic bag with a filter and sterilized in an autoclave. Upon sterilization, a small amount of mushroom spawn is added to the log and incubated in a controlled environment for 1.5 - 3.0 months. Subsequently, the bag is removed to finalize the maturation process, and the log is placed in a cardboard carton with air holes and chilled for shipping. The log which weighs 1.6 - 1.8 kilograms is packed twelve to a carton for importation to the United States. The Shitake Mushroom Substrate is intended be used in commercial agriculture to produce mushrooms for consumption.
In your request, you propose that the shiitake mushroom substrate is classified in subheading 0709.54.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other vegetables, fresh or chilled: Mushrooms and truffles: Shiitake.” We disagree. The various provisions of Chapter 7 generally describe vegetables that are fresh, chilled, steamed or dried, but make no reference to live organisms, the procedures utilized for, or the ingredient composition of the subject merchandise.
The applicable subheading for the Shiitake Mushroom Spawn will be 0602.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other live plants (including their roots), cuttings and slips; mushroom spawn: Other: Other: Mushroom spawn.” The rate of duty will be 1.4 cents per kilogram.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 0602.90.5000, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301.575.0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division