At least for Q encoding, this function is unsafe and does not encode correctly. Raw characters which appear as RFC2047 sequences are simply left as is.

Ex:

mb_encode_mimeheader( '=?iso-8859-1?q?this=20is=20some=20text?=' );

returns '=?iso-8859-1?q?this=20is=20some=20text?='

The exact same string, which is obviously not the encoding for the source string.  That is, mb_encode_mimeheader does not do any type of escaping.

That is, the following condition is not always true:
    mb_decode_mimeheader( mb_encode_mimeheader( $text ) ) == $text