0712.34 - Shiitake (Lentinus edodes):

This classification covers dried shiitake mushrooms (Lentinus edodes) that have undergone drying processes but are not further prepared beyond being whole, cut, sliced, broken, or powdered. This means that while the mushrooms are preserved through drying, they have not been subjected to additional processes such as cooking, canning, or incorporation into composite goods.

Shiitake mushrooms classified under 0712.34 are distinct from other dried mushrooms and fungi in this heading. While 0712.31 covers dried mushrooms of the genus Agaricus (common button mushrooms), and 0712.32 and 0712.33 specifically address wood ears and jelly fungi respectively, this category exclusively pertains to the shiitake variety (Lentinus edodes). The "Other" category (0712.39) would encompass any other types of dried mushrooms not specifically enumerated.

Within the 0712.34 classification, two subcategories exist to distinguish the drying method. 0712.34.10.00 is for shiitake mushrooms that have been dried by natural means, such as air-drying or sun-drying. 0712.34.20.00 encompasses all other dried shiitake mushrooms, which would include those dried using artificial heat or other mechanical methods. This distinction is important for determining the precise customs tariff.