Other live plants (including their roots), cuttings and slips; mushroom spawn
14 declarable lines
Heading 0602 covers live plants and plant parts for propagation or growing on, other than the dormant bulbs, tubers and roots of heading 0601. It is split first by plant type: unrooted cuttings and slips, trees and shrubs bearing edible fruit or nuts, rhododendrons and azaleas, and roses. Everything else falls into a residual group that is divided into herbaceous perennials versus other plants, then by whether soil is attached to the roots.
Products in this heading
- Unrooted cuttings of greenhouse plants for rooting out
- Grafted apple or citrus trees for orchard planting
- Rhododendron and azalea nursery stock
- Rose bushes, bare root or potted
- Potted herbaceous perennials such as chrysanthemums
- Orchid plants in pots
- Mushroom spawn for cultivation
- Poinsettias with soil attached to the roots
How to choose the right subheading
- Whether the item is an unrooted cutting or slip, or a plant that is already rooted
- Whether the plant is of a kind that bears edible fruit or nuts
- Whether the plant is a rhododendron, an azalea or a rose, which take their own lines
- Whether the plant is a herbaceous perennial or another type of live plant
- Whether soil is attached to the roots, which changes the line within the residual group
Often confused with
- Heading 0603Fresh cut roses or other cut flowers for bouquets
Cut flowers and buds are classified in heading 0603, not with the live plants they came from.
- Heading 0601Dormant tulip bulbs and lily bulbs
Bulbs, tubers, corms and rhizomes are named in heading 0601.
- Heading 0604Cut foliage and branches used in bouquets
Foliage and branches without flowers or buds are classified in heading 0604.
- Heading 6702Plastic or silk artificial plants
Artificial flowers and foliage are classified by the material used, not as live plants.
- Heading 1209Vegetable seeds for sowing
Seeds for planting are classified in heading 1209, not as live plants.
Frequently asked questions
What is the HTS code for unrooted cuttings and slips?
Unrooted cuttings and slips are classified under 0602.10.00.00. The general (MFN) rate for that line is 4.8%.
What is the duty on rose bushes imported for planting?
Roses, grafted or not, are classified under 0602.40.00.00. The general (MFN) rate for that line is Free.
How do I classify potted herbaceous perennials with soil attached to the roots?
Herbaceous perennials with soil attached to the roots go under 0602.90.30.10 for chrysanthemums, at a general (MFN) rate of 1.4%, or under 0602.90.30.90 for other plants, also at 1.4%. Herbaceous perennials without soil attached fall under 0602.90.40.00 at a general (MFN) rate of 3.5%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 0602
- 0602.10.00.00Unrooted cuttings and slips4.8%
- 0602.20.00.00Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nutsFree
- 0602.30.00.00Rhododendrons and azaleas, grafted or not1.9%
- 0602.40.00.00Roses, grafted or notFree
- 0602.90.20.00Herbaceous perennials / Orchid plantsFree
- 0602.90.30.10Herbaceous perennials / With soil attached to roots / Chrysanthemums1.4%
- 0602.90.30.90Herbaceous perennials / With soil attached to roots / Other1.4%
- 0602.90.40.00Herbaceous perennials / Other3.5%
- 0602.90.50.00Mushroom spawn1.4¢/kg
- 0602.90.60.10With soil attached to roots / Trees and shrubs1.9%
- 0602.90.60.20With soil attached to roots / Poinsettias1.9%
- 0602.90.60.90With soil attached to roots / Other1.9%
- 0602.90.90.10Trees and shrubs4.8%
- 0602.90.90.90Other4.8%