Chapter 20 covers preparations of vegetables, fruit, nuts or other parts of plants, i.e., processed products that have undergone processing beyond simple preservation, freezing, drying, or other primary treatments. Its core characteristic lies in changing the original state of the product through methods other than vinegar preservation (such as cooking, candying, salting, concentrating, sterilizing, etc.), making it ready-to-eat or extending its shelf life. This chapter includes products treated with sugar, salt, oil, vinegar, or other media, as well as foods made through homogenizing, juicing, canning, and other processes, but excludes primary agricultural products that have only been simply frozen or dried. Heading 2003 specifically covers preparations of mushrooms and truffles, i.e., mushrooms and truffles prepared or preserved by methods other than vinegar or acetic acid. This heading includes mushroom products processed by cooking, salting, oil-preserving, vinegar-pickling (non-predominant), canning, sterilizing, and other processes, such as canned mushrooms, salted mushrooms, oil-preserved mushrooms, mushroom paste, etc. However, it excludes mushrooms with vinegar or acetic acid as the primary seasoning medium (classified under 2001), mushrooms that are only frozen (classified under 0710), mushrooms that are only dried (classified under 0712), and fresh mushrooms (classified under 0709). Code 200310 is a six-digit subheading. The first two digits "20" represent Chapter 20, i.e., preparations of vegetables, fruit, nuts or other parts of plants, covering all deeply processed plant-based foods. Digits 3-4 "03" represent heading 2003, referring to preparations of mushrooms and truffles, distinguished from other vegetable preparations (2001, 2002, 2004, etc.) and fruit preparations (2006, 2007, 2008). Digits 5-6 "10" represent subheading 200310, i.e., mushroom preparations, specifically referring to products of the genus Agaricus other than truffles. If they are truffle preparations, they are classified under 200320. Therefore, the complete meaning of 200310 is: preparations of mushrooms (non-truffle) prepared or preserved by methods other than vinegar or acetic acid. This commodity is classified under 200310 rather than adjacent codes, with the core reason being the processing method and raw material attributes. If mushrooms are only frozen, they should be classified under 0710; if only dried, under 0712; if pickled with vinegar or acetic acid, under 2001; if they are truffle preparations, under 200320. 200310 specifically refers to products made from mushrooms (non-truffle) as raw materials, processed by cooking, canning, oil-preserving, salting, and other non-vinegar-dominant processes, and typically having the attributes of processed foods that are ready to eat or require further cooking.

Product Name: Fill in the Chinese and foreign language names of the commodity, which should be specific to the processing state, such as "canned mushrooms," "salted mushrooms," "oil-preserved mushrooms," etc., avoiding merely writing "mushroom products." Processing Method: Provide a detailed description of the mushroom processing techniques, such as cooking, canning, sterilizing, salting, oil-preserving, vinegar-pickling (noting whether vinegar is the sole or primary medium), etc., to distinguish from primary processing. Ingredient Content: List the proportions of main ingredients such as mushroom content, moisture, salt content, oil, additives, etc. Salted products in particular must specify salinity, and oil-preserved products must specify the type and content of oil. Packaging Specifications: Describe the packaging form and net weight, such as canned, bagged, bottled, and the net weight per unit, for statistical and tariff classification reference. Brand: Fill in the product brand or trademark; if no brand, write "unbranded," for customs intellectual property recordation verification. Production Date: Fill in the actual production date or batch number for food safety traceability and shelf life verification. Shelf Life: Specify the shelf life duration and storage conditions, such as "24 months, stored at room temperature away from light," for determining product status. Manufacturer: Fill in the name and address of the manufacturing enterprise; foreign manufacturers must provide English names, for traceability and access verification. Customs declaration example: Product Name: Canned Mushrooms (Whole Button Mushrooms); Processing Method: Fresh mushrooms washed, pre-cooked, canned, brine added, sealed, high-temperature sterilized; Ingredient Content: Mushrooms ≥55%, brine (water, salt) ≤45%, salinity 2%; Packaging Specifications: Canned, net weight 400g/can, 24 cans/carton; Brand: ABC; Production Date: 2025-03-15; Shelf Life: 24 months, stored at room temperature; Manufacturer: XYZ Foods Co., Ltd., USA. Mistaking salted mushrooms for fresh or frozen mushrooms, ignoring that salting has changed the basic characteristics of the product, and they should be classified under 2003 rather than 0710 or 0709. If oil in oil-preserved mushrooms serves only as a sealing layer rather than the primary medium, they are still classified under 2003; if oil is the primary medium and mushroom content is low, they may be classified under 2001 or 2103. If canned mushrooms contain vinegar and vinegar is an important seasoning, they may be mistakenly classified under 2001; judgment should be based on whether vinegar is the primary preservation medium.

The core criteria for classification are the processing method and raw material attributes. First, confirm whether the product has undergone processing beyond simple freezing, drying, or temporary preservation, such as cooking, canning, sterilizing, salting, oil-preserving, etc. Second, confirm whether vinegar or acetic acid is used as the primary preservation or seasoning medium; if so, classify under 2001; otherwise, under 2003. Third, distinguish whether the raw material is mushrooms (200310) or truffles (200320). Finally, exclude other chapters, such as those only frozen under 0710, only dried under 0712, and fresh under 0709. If the product is a mixed vegetable preparation, judgment should be made based on the primary component or chapter notes. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: 2001 uses vinegar or acetic acid as the primary preservation medium, and the product has a distinct sour taste; although 200310 may contain vinegar, vinegar is not the primary preservation medium, and the processing methods are mainly cooking, canning, oil-preserving, etc. 0710 Frozen vegetables (uncooked or cooked by steaming or boiling in water): 0710 covers frozen vegetables, including frozen mushrooms, even if cooked by steaming or boiling but not further processed; 200310 refers to mushroom products processed by canning, salting, oil-preserving, and other non-frozen preservation methods. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: 0712 refers to dried mushrooms that have only been dehydrated; 200310 refers to products that have undergone deep processing such as cooking, seasoning, canning, etc., which have changed the original texture and flavor. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid: 2004 covers other non-mushroom vegetable preparations, such as peas, beans, asparagus, etc.; 200310 specifically refers to preparations of mushrooms and truffles, with different raw materials. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen: 2005 covers non-frozen vegetable preparations, but mushrooms and truffles are separately listed under 2003, so mushroom preparations are not classified under 2005, unless they are mixed vegetables and mushrooms are not the primary component. Confirm whether the processing method exceeds simple freezing, drying, or temporary preservation. Confirm whether vinegar or acetic acid is the primary preservation medium; if so, consider 2001. Confirm whether the raw material is mushrooms or truffles, to distinguish 200310 from 200320. Confirm whether the product is mixed with other vegetables; if mixed, classify according to the primary component. Confirm whether the packaging state is ready-to-eat or requires further cooking; this does not affect classification but affects declaration elements.

How to determine whether a mushroom product should be classified under 200310 or 2001? The key is whether vinegar or acetic acid is the primary preservation or seasoning medium. If the product has a prominent sour taste and vinegar is the primary preservative or seasoning ingredient, it should be classified under 2001; if vinegar is only an auxiliary seasoning and the primary preservation methods are canning, salting, oil-preserving, etc., then classify under 200310. It is recommended to check the position and content of vinegar in the ingredient list; if vinegar ranks high in the ingredient list and the product pH is low, 2001 is preferred. What is the difference in classification between frozen mushrooms and canned mushrooms? Frozen mushrooms, even if cooked by steaming or boiling, as long as they are not further processed, are still classified under 0710; canned mushrooms have undergone canning, sealing, sterilizing, and other processes, exceeding simple freezing, and are classified under 200310. If frozen mushrooms are seasoned and made into ready-to-eat products before freezing, they may be classified under 2003, but judgment should be based on the depth of processing. Which code should salted mushrooms be classified under? If salted mushrooms are only temporarily preserved in brine (such as during transportation), they may be classified under 0711 (provisionally preserved); if salting is the final product state and they can be directly consumed or consumed after simple treatment, they are classified under 200310. Note whether salting has changed the basic characteristics of the mushrooms; if it is only for short-term preservation, they may still be classified as primary products. What are the key points for classifying oil-preserved mushrooms? Oil-preserved mushrooms are generally classified under 200310, because oil-preserving is a non-vinegar preservation method. However, if the mushroom content in the oil-preserved product is very low and oil is the primary component, they may be classified under 2001 or 2103. When declaring, specify the type of oil, oil content, and mushroom content, so that customs can determine the primary characteristics. Should mushroom paste and mushroom powder be classified under 200310? If mushroom paste is made from mushrooms through grinding, seasoning, and sterilizing, it is generally classified under 200310; but if mushroom powder is only made by grinding dried mushrooms without further processing, it should be classified under 0712. If mushroom powder is seasoned and made into instant soup mix, it may be classified under 2104 or 2106. Judgment should be based on the depth of processing and use. How to classify canned mixed vegetables containing mushrooms? If mushrooms are the primary component (by weight) in the mixed vegetables, they can be classified under 200310; if other vegetables are primary, classify according to the primary vegetable, such as 2004 or 2005. If the primary component cannot be determined, refer to chapter notes and General Rules for classification, and if necessary, apply to customs for pre-classification. What regulatory documents are required for exporting products under 200310? Exporting mushroom products generally requires export food production enterprise registration, inspection and quarantine certificates, and the importing country may require health certificates, certificates of origin, etc. Specific documents vary by destination country; it is recommended to check the General Administration of Customs and the official requirements of the destination country. Tariff rates vary depending on trade agreements and origin, and must be checked through the customs tariff schedule. How to check the import tariff rate for 200310? You can log on to the website of the General Administration of Customs of China or use the "Customs Tariff" inquiry system, enter HS code 200310, and check the MFN rate, general rate, VAT rate, and consumption tax. You can also check the free trade agreement rates between China and relevant countries, such as RCEP, ASEAN, etc., and provide a certificate of origin to enjoy preferential treatment. Tariff rates are subject to change; the latest announcement shall prevail.