2003.90.10.00 - Truffles 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2003.90.10.00, specifically designates "Truffles" that have been prepared or preserved through methods other than the addition of vinegar or acetic acid. This category encompasses both fresh and processed truffles, including those preserved in oil, brine, or other non-acidic mediums. The key distinguishing factor for inclusion here is the absence of vinegar or acetic acid as a primary preservative or flavoring agent.
At this level of detail within Chapter 20, the "Other" subheadings distinguish between different preparations of fungi. While 2003.90.10.00 is specifically for truffles, the sibling category 2003.90.80, also designated as "Other," would cover other types of mushrooms and fungi that do not fit into more specific subheadings, but are prepared or preserved in a similar fashion (i.e., not by vinegar or acetic acid). This distinction is crucial for accurately reflecting the precise botanical nature of the preserved fungus.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification decisions under 2003.90.10.00 hinge on confirming the presence of truffles and ensuring that the preservation method does not involve vinegar or acetic acid. Common preparations include truffles preserved in olive oil, truffle paste, or whole truffles preserved in their natural juices.