0712.39.40.00 - Truffles

This HTS classification covers truffles, which are the subterranean fruiting bodies of certain fungi. These are specifically classified as dried vegetables, whole, cut, sliced, broken, or in powder form, but not further prepared. The key characteristic for this category is that the product is a truffle, regardless of its physical state after drying.

This category is distinguished from its sibling, "Mushrooms," by the specific identification of the fungus. While both are classified under dried vegetables, this subheading is exclusively for truffles, whereas the sibling subheading encompasses a broader range of mushroom species. Classification hinges on the precise botanical identification of the commodity.

As this node represents a leaf category, there are no further subcategories. Therefore, classification under 0712.39.40.00 is definitive once a commodity is identified as a dried truffle. This implies that any preparation beyond drying, such as cooking or incorporation into a mixture, would likely lead to classification in a different HTS chapter.