Chapter 07 covers edible vegetables, roots and tubers, including fresh, chilled, frozen, dried or provisionally preserved vegetables of various types. This chapter is a core chapter in agricultural products trade, involving tariff quotas, seasonal regulation and strict sanitary and phytosanitary measures. HS code 0709 belongs to this chapter for fresh or chilled vegetables, specifically "other fresh or chilled mushrooms and truffles", and is an important classification node for mushroom products in international trade. Heading 0709 covers fresh or chilled mushrooms and truffles, including Agaricus, Boletus, Cantharellus and many other species. Under this heading, goods are further subdivided by species and degree of processing. 070959 refers to "other fresh or chilled mushrooms", i.e. mushrooms other than specific species such as Agaricus, Boletus and Cantharellus, such as oyster mushrooms, enoki mushrooms and king oyster mushrooms. The first 2 digits 07 represent Chapter 7 "Edible vegetables, roots and tubers", covering all edible vegetables. The 3rd-4th digits 09 represent heading 0709 "Other fresh or chilled vegetables", including mushrooms and truffles. The 5th-6th digits 59 represent subheading 070959 "Other fresh or chilled mushrooms", where "other" means mushroom species not listed in 070951 to 070958. This subheading is not further subdivided and directly corresponds to specific species. The goods are fresh other mushrooms, not frozen, dried or provisionally preserved, and do not belong to specific species such as Agaricus, Boletus or Cantharellus, so they are classified under 070959. If they were frozen mushrooms, they would be classified under 0710; dried mushrooms under 0712; provisionally preserved mushrooms under 0711; salted mushrooms under 0711; and Agaricus mushrooms under 070951.

Product name: Fill in the commercial name of the specific mushroom species, such as oyster mushroom, enoki mushroom, king oyster mushroom, etc., and it must be consistent with the contract and invoice. Latin scientific name: Fill in the Latin scientific name of the mushroom for accurate species identification by customs, such as Pleurotus ostreatus (oyster mushroom). State: Indicate "fresh" or "chilled"; fresh means not chilled, and chilled means temperature controlled at 0-4°C. Grade: Fill in the grade according to industry standards or contractual agreement, such as Grade 1, Grade 2, standard grade, etc. Packaging specifications: Fill in the packaging method and weight per package, such as plastic bag packaging, 5 kg per carton. Brand: Fill in the brand name; if there is no brand, write "none". Origin: Fill in the cultivation or collection place of the mushrooms, and it must be specific to country and region. Production date: Fill in the picking or packaging date in the format YYYY-MM-DD. Product name: Fresh oyster mushroom; Latin scientific name: Pleurotus ostreatus; State: Fresh; Grade: Grade 1; Packaging specifications: Plastic bag packaging, 5 kg per carton; Brand: None; Origin: Fujian Province, China; Production date: 2025-03-15. Failure to declare the Latin scientific name, resulting in customs being unable to classify accurately. Declaring chilled mushrooms as fresh mushrooms, affecting inspection and quarantine requirements. Vague packaging specification description, such as "carton packaging" without indicating weight.

The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized System. Under 0709, mushrooms are subdivided by species, and 070959 is a residual subheading applicable to other fresh or chilled mushrooms other than specific species such as Agaricus, Boletus and Cantharellus. When determining classification, it is necessary to confirm the mushroom species, state (fresh or chilled) and degree of processing (not frozen, not dried, not provisionally preserved). 070951 Fresh or chilled mushrooms of the genus Agaricus: 070951 specifically refers to mushrooms of the genus Agaricus, such as button mushrooms; 070959 refers to mushrooms of other genera, such as oyster mushrooms and enoki mushrooms. 070952 Fresh or chilled mushrooms of the genus Boletus: 070952 specifically refers to mushrooms of the genus Boletus; 070959 refers to mushrooms of other genera. 070953 Fresh or chilled mushrooms of the genus Cantharellus: 070953 specifically refers to mushrooms of the genus Cantharellus; 070959 refers to mushrooms of other genera. 0710 Frozen vegetables (whether or not cooked by steaming or boiling in water): 0710 is frozen mushrooms, while 070959 is fresh or chilled mushrooms; the state is different. 0711 Vegetables provisionally preserved: 0711 is mushrooms provisionally preserved (e.g. by brine or sulphur dioxide gas), while 070959 is fresh or chilled. Confirm whether the mushroom species belongs to Agaricus, Boletus or Cantharellus. Confirm that the state is fresh or chilled, not frozen, dried or provisionally preserved. Check whether the Latin scientific name is consistent with the declared product name. Check whether the packaging specifications are clear and complete. Confirm whether the origin and production date are accurate.

How can I check the tax rate for HS code 070959? It can be checked through the official website of the General Administration of Customs of China, the International Trade Single Window, or the Import and Export Tariff. Tax rates include MFN rates, general rates, value-added tax and consumption tax. The specific values vary by country, trade agreement and policy adjustments, and the latest official release should prevail. What inspection and quarantine requirements are needed for exporting fresh other mushrooms? They must comply with the plant quarantine requirements of the destination country, and usually a phytosanitary certificate and certificate of origin are required. Some countries require fumigation treatment or a pest-free certificate. It is recommended to confirm in advance with customs and quarantine authorities. How should 070959 and 070951 be distinguished during declaration? 070951 applies only to mushrooms of the genus Agaricus, such as button mushrooms; 070959 applies to all other fresh or chilled mushrooms, such as oyster mushrooms, enoki mushrooms and king oyster mushrooms. The Latin scientific name must be provided during declaration to prove the species. If mushrooms are chilled but not frozen, which code should they be classified under? Chilled mushrooms are still classified under 0709, and the specific subheading is determined according to species. If they are other mushrooms, they are classified under 070959. Frozen mushrooms should be classified under 0710. What are the consequences of filling in the Latin scientific name incorrectly during declaration? It may lead to incorrect customs classification, affect the application of tax rates and regulatory conditions, and may even constitute false declaration, resulting in administrative penalties. Be sure to ensure the Latin scientific name is accurate. What are the packaging requirements for mushrooms under 070959? Packaging should be suitable for long-distance transportation to prevent compression and deterioration. Breathable plastic bags or cartons are usually used, and information such as species, grade and origin should be indicated. Wooden packaging must comply with ISPM15 standards. How should fresh mushrooms sold via cross-border e-commerce be declared? Cross-border e-commerce must declare through the customs cross-border e-commerce supervision platform and provide information such as orders, payments and logistics. Fresh mushrooms are fresh products and must comply with inspection and quarantine requirements, and attention should be paid to shelf life and transportation conditions. How can I determine whether mushrooms belong to the "other" subheading? If the mushrooms do not belong to listed species such as Agaricus, Boletus or Cantharellus, they are classified under 070959. Reference may be made to the Explanatory Notes to the Harmonized System or the customs classification department may be consulted.