0712.32.00.00 - Wood ears (Auricularia spp.)

This HTS category, 0712.32.00.00, specifically covers wood ears, scientifically classified as *Auricularia spp.* These are dried edible fungi, characterized by their gelatinous texture when rehydrated, and are often distinguished by their ear-like or fan-like shapes. They are recognized for their culinary use, particularly in Asian cuisines, where they are valued for their unique texture and mild flavor.

Within the broader heading of dried vegetables, this subcategory for wood ears is distinct from its siblings. It differentiates itself from 0712.31 (Mushrooms of the genus Agaricus) by specifically excluding common button and portobello mushrooms. It is also separate from 0712.33.00.00 (Jelly fungi, Tremella spp.), which are typically more translucent and less cartilaginous. Furthermore, this code is not to be confused with 0712.34 (Shiitake, Lentinus edodes) or 0712.39 (Other dried fungi), as it targets only the *Auricularia* genus.

As a leaf node within the HTS, 0712.32.00.00 does not have further subdivisions. Therefore, all forms of dried wood ears (*Auricularia spp.*), whether whole, cut, sliced, broken, or powdered, fall directly under this specific tariff code, provided they have not undergone further preparation beyond drying. The key classification criterion remains the specific genus of fungus.