WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
06.02 - Other live plants (including their roots), cuttings and slips; mushroom spawn (+). 0602.10 - Unrooted cuttings and slips 0602.20 - Trees, s h b s and bushes, grafted or not, of kinds which bear edible ffuit or 0602.30 0602.40 - Rhododendrons and azaleas, grafted or not - Roses, grafted or not 0602.90 - Other nuts This heading includes : (1) Trees, shrubs and bushes of all kinds (forest, fruit, ornamental, etc.), including stocks for grafting. (2) Plants and seedlings of all kinds for planting, except those of heading 06.01. (3) Live roots of plants. (4) Unrooted cuttings; slips (grafts or scions); runners and shoots. (5) Mushroom spawn consisting of mushroom plant threads (mycelium) whether or not mixed with soil or vegetable matter. The trees, shrubs, bushes and other plants covered by this heading may be presented with their roots bare or balled, or planted in pots, tubs, boxes or the like. The heading excludes tuberous roots (e.g., dahlias, heading 06.01) and chicory roots of heading 06.01 or 12.12.
1.- Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2.- Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.